CKT DENTAL: 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.
CKT DENTAL
Largest movements
- Receivables within one year -€51,465
no longer reported in 2025 (was €51,465)
- Deferred charges and accrued income +€13,267
up €13,267 (+84.5%), from €15,704 to €28,972
- Cash +€11,441
up €11,441 (+34.2%), from €33,436 to €44,877
mainly Net result for the year (+€63,857) and Receivables within one year (+€51,465)
- Tangible fixed assets +€7,475
up €7,475, from €0 to €7,475
of which Furniture and vehicles: +€6,298
- Other debts -€20,206
down €20,206 (-22.5%), from €89,630 to €69,424
- Tax, wage and social debts +€1,150
up €1,150 (+21.0%), from €5,469 to €6,619
of which Taxes: +€2,080
- Gross operating margin +€54,670
up €54,670 (+168%), from €32,587 to €87,257
- Taxes +€13,875
up €13,875 (+191%), from €7,261 to €21,135
- Financial income -€1,313
no longer reported in 2025 (was €1,313)
- Financial charges -€1,180
down €1,180 (-68.9%), from €1,713 to €533
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 | €100,605 | €81,324 | -€19,281 | -19.2% |
| Fixed assets | 21/28 | €0 | €7,475 | +€7,475 | |
| Tangible fixed assets | 22/27 | €0 | €7,475 | +€7,475 | |
| Plant, machinery and equipment | 23 | €0 | €1,177 | +€1,177 | |
| Furniture and vehicles | 24 | - | €6,298 | +€6,298 | |
| Current assets | 29/58 | €100,605 | €73,849 | -€26,756 | -26.6% |
| Amounts receivable within one year | 40/41 | €51,465 | - | -€51,465 | |
| Other amounts receivable | 41 | €51,465 | - | -€51,465 | |
| Cash at bank and in hand | 54/58 | €33,436 | €44,877 | +€11,441 | +34.2% |
| Deferred charges and accrued income | 490/1 | €15,704 | €28,972 | +€13,267 | +84.5% |
| Total equity and liabilities | 10/49 | €100,605 | €81,324 | -€19,281 | -19.2% |
| Equity | 10/15 | €5,000 | €5,000 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €95,605 | €76,324 | -€19,281 | -20.2% |
| Amounts payable within one year | 42/48 | €95,605 | €76,324 | -€19,281 | -20.2% |
| Trade debts | 44 | €506 | €281 | -€225 | -44.5% |
| Suppliers | 440/4 | €506 | €281 | -€225 | -44.5% |
| Taxes, remuneration and social security | 45 | €5,469 | €6,619 | +€1,150 | +21.0% |
| Taxes | 450/3 | €2,469 | €4,549 | +€2,080 | +84.3% |
| Remuneration and social security | 454/9 | €3,000 | €2,070 | -€930 | -31.0% |
| Other amounts payable | 47/48 | €89,630 | €69,424 | -€20,206 | -22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €867 | +€717 | +479% |
| Other operating charges | 640/8 | €387 | €865 | +€477 | +123% |
| Gross operating margin | 9900 | €32,587 | €87,257 | +€54,670 | +168% |
| Operating profit (loss) | 9901 | €32,050 | €85,526 | +€53,475 | +167% |
| Financial income | 75/76B | €1,313 | - | -€1,313 | |
| Recurring financial income | 75 | €1,313 | - | -€1,313 | |
| Financial charges | 65/66B | €1,713 | €533 | -€1,180 | -68.9% |
| Recurring financial charges | 65 | €1,713 | €533 | -€1,180 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €31,650 | €84,993 | +€53,343 | +169% |
| Income taxes | 67/77 | €7,261 | €21,135 | +€13,875 | +191% |
| Profit (loss) for the period | 9904 | €24,390 | €63,857 | +€39,468 | +162% |
| Profit (loss) for the period to be appropriated | 9905 | €24,390 | €63,857 | +€39,468 | +162% |
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 30 October 2026 via checked.be.