CLS 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.
CLS DENTAL
Largest movements
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Cash -€4,342
down €4,342 (-4.3%), from €101,431 to €97,089
mainly Contributions, distributions and other (-€177,978) and Receivables within one year (-€4,174)
- Receivables within one year +€4,174
up €4,174 (+22.3%), from €18,724 to €22,898
of which Other amounts receivable: +€6,057
- Tangible fixed assets -€2,400
down €2,400 (-36.2%), from €6,638 to €4,238
of which Plant, machinery and equipment: -€1,280
- Profit (loss) carried forward -€57,440
no longer reported in 2025 (was €57,440)
- Other debts +€49,409
up €49,409 (+4,375%), from €1,129 to €50,538
- Reserves -€45,086
down €45,086 (-40.3%), from €111,840 to €66,754
- Gross operating margin +€20,819
up €20,819 (+26.3%), from €79,129 to €99,949
- Taxes +€4,432
up €4,432 (+29.2%), from €15,182 to €19,613
- Financial income +€1,815
new in 2025: €1,815
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 | €180,551 | €128,308 | -€52,244 | -28.9% |
| Formation expenses | 20 | €1,219 | €648 | -€570 | -46.8% |
| Fixed assets | 21/28 | €6,638 | €4,238 | -€2,400 | -36.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €6,638 | €4,238 | -€2,400 | -36.2% |
| Plant, machinery and equipment | 23 | €4,257 | €2,977 | -€1,280 | -30.1% |
| Furniture and vehicles | 24 | €2,381 | €1,261 | -€1,120 | -47.0% |
| Current assets | 29/58 | €172,695 | €123,421 | -€49,273 | -28.5% |
| Amounts receivable within one year | 40/41 | €18,724 | €22,898 | +€4,174 | +22.3% |
| Trade receivables | 40 | €18,626 | €16,742 | -€1,883 | -10.1% |
| Other amounts receivable | 41 | €98 | €6,156 | +€6,057 | +6,165% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €101,431 | €97,089 | -€4,342 | -4.3% |
| Deferred charges and accrued income | 490/1 | €2,539 | €3,434 | +€895 | +35.2% |
| Total equity and liabilities | 10/49 | €180,551 | €128,308 | -€52,244 | -28.9% |
| Equity | 10/15 | €173,281 | €70,754 | -€102,526 | -59.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €111,840 | €66,754 | -€45,086 | -40.3% |
| Distributable reserves | 133 | €111,840 | €66,754 | -€45,086 | -40.3% |
| Profit (loss) carried forward | 14 | €57,440 | - | -€57,440 | |
| Amounts payable | 17/49 | €7,271 | €57,553 | +€50,283 | +692% |
| Amounts payable within one year | 42/48 | €7,271 | €57,553 | +€50,283 | +692% |
| Trade debts | 44 | €1,382 | €2,425 | +€1,044 | +75.5% |
| Suppliers | 440/4 | €1,382 | €2,425 | +€1,044 | +75.5% |
| Taxes, remuneration and social security | 45 | €4,759 | €4,590 | -€169 | -3.6% |
| Taxes | 450/3 | €4,759 | €4,590 | -€169 | -3.6% |
| Other amounts payable | 47/48 | €1,129 | €50,538 | +€49,409 | +4,375% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,830 | €2,970 | +€141 | +5.0% |
| Other operating charges | 640/8 | €798 | €1,201 | +€403 | +50.5% |
| Gross operating margin | 9900 | €79,129 | €99,949 | +€20,819 | +26.3% |
| Operating profit (loss) | 9901 | €75,502 | €95,777 | +€20,275 | +26.9% |
| Financial income | 75/76B | - | €1,815 | +€1,815 | |
| Recurring financial income | 75 | - | €1,815 | +€1,815 | |
| Financial charges | 65/66B | €2,880 | €2,527 | -€352 | -12.2% |
| Recurring financial charges | 65 | €2,880 | €2,527 | -€352 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €72,622 | €95,065 | +€22,443 | +30.9% |
| Income taxes | 67/77 | €15,182 | €19,613 | +€4,432 | +29.2% |
| Profit (loss) for the period | 9904 | €57,440 | €75,452 | +€18,011 | +31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €57,440 | €75,452 | +€18,011 | +31.4% |
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 21 October 2026 via checked.be.