CL 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.
CL Dental
Largest movements
- Cash +€121,825
up €121,825 (+65.2%), from €186,723 to €308,548
mainly Net result for the year (+€108,755) and Deferred charges and accrued income (+€10,431)
- Deferred charges and accrued income -€10,431
down €10,431 (-90.1%), from €11,583 to €1,152
- Profit (loss) carried forward +€108,755
up €108,755 (+50.3%), from €216,329 to €325,084
- Gross operating margin +€9,796
up €9,796 (+7.2%), from €135,548 to €145,344
- Taxes +€2,606
up €2,606 (+9.1%), from €28,644 to €31,250
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 | €222,437 | €333,001 | +€110,564 | +49.7% |
| Fixed assets | 21/28 | €4,674 | €4,402 | -€272 | -5.8% |
| Tangible fixed assets | 22/27 | €4,674 | €4,402 | -€272 | -5.8% |
| Plant, machinery and equipment | 23 | - | €4,402 | +€4,402 | |
| Furniture and vehicles | 24 | €4,674 | €0 | -€4,674 | -100% |
| Current assets | 29/58 | €217,762 | €328,599 | +€110,836 | +50.9% |
| Amounts receivable within one year | 40/41 | €19,456 | €18,899 | -€557 | -2.9% |
| Trade receivables | 40 | €18,100 | €18,899 | +€799 | +4.4% |
| Other amounts receivable | 41 | €1,356 | - | -€1,356 | |
| Cash at bank and in hand | 54/58 | €186,723 | €308,548 | +€121,825 | +65.2% |
| Deferred charges and accrued income | 490/1 | €11,583 | €1,152 | -€10,431 | -90.1% |
| Total equity and liabilities | 10/49 | €222,437 | €333,001 | +€110,564 | +49.7% |
| Equity | 10/15 | €217,329 | €326,084 | +€108,755 | +50.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €216,329 | €325,084 | +€108,755 | +50.3% |
| Amounts payable | 17/49 | €5,108 | €6,917 | +€1,809 | +35.4% |
| Amounts payable within one year | 42/48 | €5,108 | €6,917 | +€1,809 | +35.4% |
| Trade debts | 44 | €531 | €1,155 | +€624 | +117% |
| Suppliers | 440/4 | €531 | €1,155 | +€624 | +117% |
| Taxes, remuneration and social security | 45 | €4,353 | €5,517 | +€1,164 | +26.7% |
| Taxes | 450/3 | €2,353 | €3,517 | +€1,164 | +49.5% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €224 | €245 | +€21 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,600 | €5,156 | -€1,444 | -21.9% |
| Other operating charges | 640/8 | €177 | €183 | +€6 | +3.4% |
| Gross operating margin | 9900 | €135,548 | €145,344 | +€9,796 | +7.2% |
| Operating profit (loss) | 9901 | €128,771 | €140,006 | +€11,234 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €128,771 | €140,006 | +€11,234 | +8.7% |
| Income taxes | 67/77 | €28,644 | €31,250 | +€2,606 | +9.1% |
| Profit (loss) for the period | 9904 | €100,127 | €108,755 | +€8,628 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €100,127 | €108,755 | +€8,628 | +8.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.