CLF 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.
CLF DENTAL
Largest movements
- Cash +€39,163
up €39,163 (+7,526%), from €520 to €39,683
mainly Net result for the year (+€103,107) and Tax, wage and social debts (+€14,259)
- Deferred charges and accrued income +€8,324
up €8,324 (+60.0%), from €13,884 to €22,209
- Reserves +€102,274
up €102,274 (+212%), from €48,330 to €150,604
- Debts after one year -€82,033
down €82,033 (-18.0%), from €456,952 to €374,919
- Tax, wage and social debts +€14,259
up €14,259 (+75.2%), from €18,955 to €33,214
of which Taxes: +€15,756
- Short-term financial debts +€11,821
up €11,821 (+32,476%), from €36 to €11,858
- Gross operating margin +€74,493
up €74,493 (+87.7%), from €84,952 to €159,446
- Taxes +€18,298
up €18,298 (+105%), from €17,458 to €35,756
- Financial charges +€2,052
up €2,052 (+11.2%), from €18,332 to €20,384
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 | €614,405 | €661,892 | +€47,487 | +7.7% |
| Fixed assets | 21/28 | €600,000 | €600,000 | = | 0.0% |
| Financial fixed assets | 28 | €600,000 | €600,000 | = | 0.0% |
| Current assets | 29/58 | €14,405 | €61,892 | +€47,487 | +330% |
| Cash at bank and in hand | 54/58 | €520 | €39,683 | +€39,163 | +7,526% |
| Deferred charges and accrued income | 490/1 | €13,884 | €22,209 | +€8,324 | +60.0% |
| Total equity and liabilities | 10/49 | €614,405 | €661,892 | +€47,487 | +7.7% |
| Equity | 10/15 | €51,830 | €154,104 | +€102,274 | +197% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €48,330 | €150,604 | +€102,274 | +212% |
| Distributable reserves | 133 | €48,330 | €150,604 | +€102,274 | +212% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €562,575 | €507,788 | -€54,787 | -9.7% |
| Amounts payable after more than one year | 17 | €456,952 | €374,919 | -€82,033 | -18.0% |
| Financial debts | 170/4 | €456,952 | €374,919 | -€82,033 | -18.0% |
| Amounts payable within one year | 42/48 | €105,623 | €132,870 | +€27,246 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €82,757 | €82,033 | -€724 | -0.9% |
| Financial debts | 43 | €36 | €11,858 | +€11,821 | +32,476% |
| Credit institutions | 430/8 | €36 | €11,858 | +€11,821 | +32,476% |
| Trade debts | 44 | €1,106 | €2,091 | +€985 | +89.0% |
| Suppliers | 440/4 | €1,106 | €2,091 | +€985 | +89.0% |
| Taxes, remuneration and social security | 45 | €18,955 | €33,214 | +€14,259 | +75.2% |
| Taxes | 450/3 | €17,458 | €33,214 | +€15,756 | +90.3% |
| Remuneration and social security | 454/9 | €1,497 | €0 | -€1,497 | -100% |
| Other amounts payable | 47/48 | €2,768 | €3,673 | +€905 | +32.7% |
| Other operating charges | 640/8 | - | €199 | +€199 | |
| Gross operating margin | 9900 | €84,952 | €159,446 | +€74,493 | +87.7% |
| Operating profit (loss) | 9901 | €84,952 | €159,247 | +€74,295 | +87.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €18,332 | €20,384 | +€2,052 | +11.2% |
| Recurring financial charges | 65 | €18,332 | €20,384 | +€2,052 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €66,621 | €138,863 | +€72,243 | +108% |
| Income taxes | 67/77 | €17,458 | €35,756 | +€18,298 | +105% |
| Profit (loss) for the period | 9904 | €49,163 | €103,107 | +€53,945 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €49,163 | €103,107 | +€53,945 | +110% |
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 24 October 2026 via checked.be.