CL-Dent: 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.
CL-Dent
Largest movements
- Current investments +€60,946
up €60,946 (+29.0%), from €210,491 to €271,437
- Tangible fixed assets -€57,809
down €57,809 (-11.3%), from €513,744 to €455,934
- Cash -€42,552
down €42,552 (-25.0%), from €170,122 to €127,569
mainly Current investments (-€60,946) and Current portion of long-term debt (-€52,210)
- Deferred charges and accrued income +€9,650
up €9,650 (+89.1%), from €10,825 to €20,475
- Reserves +€85,305
up €85,305 (+17.4%), from €490,335 to €575,640
- Current portion of long-term debt -€52,210
down €52,210 (-51.7%), from €100,945 to €48,735
- Debts after one year -€48,735
down €48,735 (-22.7%), from €214,743 to €166,007
- Other debts -€20,019
down €20,019 (-23.2%), from €86,294 to €66,275
- Staff costs +€7,430
up €7,430 (+31.0%), from €23,978 to €31,409
- Depreciation +€4,553
up €4,553 (+7.4%), from €61,763 to €66,316
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.
Cash bridge derived
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 | €925,423 | €889,318 | -€36,105 | -3.9% |
| Fixed assets | 21/28 | €513,744 | €455,934 | -€57,809 | -11.3% |
| Tangible fixed assets | 22/27 | €513,744 | €455,934 | -€57,809 | -11.3% |
| Land and buildings | 22 | €347,320 | €318,665 | -€28,655 | -8.3% |
| Plant, machinery and equipment | 23 | €92,211 | €75,686 | -€16,526 | -17.9% |
| Furniture and vehicles | 24 | €71,062 | €58,434 | -€12,629 | -17.8% |
| Other tangible fixed assets | 26 | €3,150 | €3,150 | = | 0.0% |
| Current assets | 29/58 | €411,680 | €433,384 | +€21,704 | +5.3% |
| Amounts receivable within one year | 40/41 | €20,242 | €13,903 | -€6,339 | -31.3% |
| Trade receivables | 40 | €7,802 | €101 | -€7,701 | -98.7% |
| Other amounts receivable | 41 | €12,440 | €13,802 | +€1,362 | +10.9% |
| Current investments | 50/53 | €210,491 | €271,437 | +€60,946 | +29.0% |
| Cash at bank and in hand | 54/58 | €170,122 | €127,569 | -€42,552 | -25.0% |
| Deferred charges and accrued income | 490/1 | €10,825 | €20,475 | +€9,650 | +89.1% |
| Total equity and liabilities | 10/49 | €925,423 | €889,318 | -€36,105 | -3.9% |
| Equity | 10/15 | €502,735 | €588,040 | +€85,305 | +17.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €490,335 | €575,640 | +€85,305 | +17.4% |
| Distributable reserves | 133 | €490,335 | €575,640 | +€85,305 | +17.4% |
| Amounts payable | 17/49 | €422,688 | €301,278 | -€121,410 | -28.7% |
| Amounts payable after more than one year | 17 | €214,743 | €166,007 | -€48,735 | -22.7% |
| Financial debts | 170/4 | €214,743 | €166,007 | -€48,735 | -22.7% |
| Amounts payable within one year | 42/48 | €201,536 | €129,077 | -€72,459 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €100,945 | €48,735 | -€52,210 | -51.7% |
| Trade debts | 44 | - | €758 | +€758 | |
| Suppliers | 440/4 | - | €758 | +€758 | |
| Taxes, remuneration and social security | 45 | €14,297 | €13,309 | -€989 | -6.9% |
| Taxes | 450/3 | €11,060 | €10,224 | -€836 | -7.6% |
| Remuneration and social security | 454/9 | €3,238 | €3,085 | -€153 | -4.7% |
| Other amounts payable | 47/48 | €86,294 | €66,275 | -€20,019 | -23.2% |
| Accrued charges and deferred income | 492/3 | €6,409 | €6,194 | -€215 | -3.4% |
| Remuneration, social security and pensions | 62 | €23,978 | €31,409 | +€7,430 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,763 | €66,316 | +€4,553 | +7.4% |
| Other operating charges | 640/8 | €3,270 | €2,973 | -€297 | -9.1% |
| Gross operating margin | 9900 | €230,598 | €230,743 | +€145 | +0.1% |
| Operating profit (loss) | 9901 | €141,587 | €130,046 | -€11,541 | -8.2% |
| Financial income | 75/76B | €1,213 | €3,079 | +€1,866 | +153.9% |
| Recurring financial income | 75 | €1,213 | €3,079 | +€1,866 | +153.9% |
| Financial charges | 65/66B | €13,749 | €12,311 | -€1,438 | -10.5% |
| Recurring financial charges | 65 | €13,749 | €12,311 | -€1,438 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €129,051 | €120,815 | -€8,237 | -6.4% |
| Income taxes | 67/77 | €37,665 | €35,510 | -€2,156 | -5.7% |
| Profit (loss) for the period | 9904 | €91,386 | €85,305 | -€6,081 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,386 | €85,305 | -€6,081 | -6.7% |
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 9 October 2026 via checked.be.