ChaudDental: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ChaudDental
Largest movements
- Current investments +€750,000
new in 2025: €750,000
- Cash -€520,627
down €520,627 (-78.4%), from €663,802 to €143,175
mainly Current investments (-€750,000) and Contributions, distributions and other (-€221,584)
- Intangible fixed assets -€18,000
no longer reported in 2025 (was €18,000)
- Tangible fixed assets -€14,588
down €14,588 (-25.6%), from €57,055 to €42,468
- Other debts +€237,219
up €237,219 (+267%), from €88,703 to €325,922
- Tax, wage and social debts -€28,152
down €28,152 (-47.0%), from €59,903 to €31,750
of which Taxes: -€30,338
- Gross operating margin +€16,277
up €16,277 (+5.0%), from €322,570 to €338,847
- Taxes -€13,586
down €13,586 (-16.4%), from €82,908 to €69,321
- Depreciation +€5,696
up €5,696 (+15.1%), from €37,667 to €43,363
- Staff costs -€4,224
down €4,224 (-98.1%), from €4,304 to €80
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €748,709 | €950,251 | +€201,543 | +26.9% |
| Fixed assets | 21/28 | €75,055 | €42,468 | -€32,588 | -43.4% |
| Intangible fixed assets | 21 | €18,000 | - | -€18,000 | |
| Tangible fixed assets | 22/27 | €57,055 | €42,468 | -€14,588 | -25.6% |
| Plant, machinery and equipment | 23 | €23,801 | €22,300 | -€1,501 | -6.3% |
| Furniture and vehicles | 24 | €4,940 | €3,444 | -€1,496 | -30.3% |
| Leasing and similar rights | 25 | €14,893 | €7,693 | -€7,200 | -48.3% |
| Other tangible fixed assets | 26 | €13,421 | €9,030 | -€4,391 | -32.7% |
| Current assets | 29/58 | €673,653 | €907,784 | +€234,130 | +34.8% |
| Amounts receivable within one year | 40/41 | €3,741 | €6,599 | +€2,858 | +76.4% |
| Trade receivables | 40 | €3,741 | €6,599 | +€2,858 | +76.4% |
| Current investments | 50/53 | - | €750,000 | +€750,000 | |
| Cash at bank and in hand | 54/58 | €663,802 | €143,175 | -€520,627 | -78.4% |
| Deferred charges and accrued income | 490/1 | €6,110 | €8,010 | +€1,900 | +31.1% |
| Total equity and liabilities | 10/49 | €748,709 | €950,251 | +€201,543 | +26.9% |
| Equity | 10/15 | €573,767 | €573,767 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €573,667 | €573,667 | = | 0.0% |
| Distributable reserves | 133 | €573,667 | €573,667 | = | 0.0% |
| Amounts payable | 17/49 | €174,941 | €376,484 | +€201,543 | +115% |
| Amounts payable after more than one year | 17 | €7,332 | - | -€7,332 | |
| Financial debts | 170/4 | €7,332 | - | -€7,332 | |
| Amounts payable within one year | 42/48 | €161,214 | €369,782 | +€208,567 | +129% |
| Current portion of amounts payable after more than one year | 42 | €7,265 | €7,332 | +€67 | +0.9% |
| Financial debts | 43 | €109 | €159 | +€50 | +46.1% |
| Credit institutions | 430/8 | €109 | €159 | +€50 | +46.1% |
| Trade debts | 44 | €5,234 | €4,619 | -€616 | -11.8% |
| Suppliers | 440/4 | €5,234 | €4,619 | -€616 | -11.8% |
| Taxes, remuneration and social security | 45 | €59,903 | €31,750 | -€28,152 | -47.0% |
| Taxes | 450/3 | €59,903 | €29,565 | -€30,338 | -50.6% |
| Remuneration and social security | 454/9 | - | €2,186 | +€2,186 | |
| Other amounts payable | 47/48 | €88,703 | €325,922 | +€237,219 | +267% |
| Accrued charges and deferred income | 492/3 | €6,395 | €6,702 | +€307 | +4.8% |
| Remuneration, social security and pensions | 62 | €4,304 | €80 | -€4,224 | -98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,667 | €43,363 | +€5,696 | +15.1% |
| Other operating charges | 640/8 | €4,777 | €2,104 | -€2,673 | -56.0% |
| Gross operating margin | 9900 | €322,570 | €338,847 | +€16,277 | +5.0% |
| Operating profit (loss) | 9901 | €275,822 | €293,300 | +€17,478 | +6.3% |
| Financial income | 75/76B | €4,121 | €7,491 | +€3,370 | +81.8% |
| Recurring financial income | 75 | €4,121 | €7,491 | +€3,370 | +81.8% |
| Financial charges | 65/66B | €9,295 | €9,886 | +€590 | +6.3% |
| Recurring financial charges | 65 | €9,295 | €9,886 | +€590 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €270,648 | €290,905 | +€20,258 | +7.5% |
| Income taxes | 67/77 | €82,908 | €69,321 | -€13,586 | -16.4% |
| Profit (loss) for the period | 9904 | €187,740 | €221,584 | +€33,844 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €187,740 | €221,584 | +€33,844 | +18.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.