CMDA 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.
CMDA Dental
Largest movements
- Cash +€33,355
up €33,355 (+55.8%), from €59,824 to €93,179
mainly Net result for the year (+€58,360) and Depreciation (+€11,136)
- Tangible fixed assets -€11,136
down €11,136 (-39.3%), from €28,316 to €17,179
- Deferred charges and accrued income -€9,704
down €9,704 (-15.9%), from €61,214 to €51,510
- Profit (loss) carried forward +€21,519
up €21,519 (+18.0%), from €119,769 to €141,287
- Debts after one year -€6,496
down €6,496 (-62.4%), from €10,418 to €3,922
- Gross operating margin +€24,102
up €24,102 (+37.4%), from €64,450 to €88,552
- Taxes +€4,679
up €4,679 (+37.0%), from €12,663 to €17,341
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 | €149,353 | €162,526 | +€13,173 | +8.8% |
| Fixed assets | 21/28 | €28,316 | €17,179 | -€11,136 | -39.3% |
| Tangible fixed assets | 22/27 | €28,316 | €17,179 | -€11,136 | -39.3% |
| Furniture and vehicles | 24 | €28,316 | €17,179 | -€11,136 | -39.3% |
| Current assets | 29/58 | €121,037 | €145,347 | +€24,309 | +20.1% |
| Amounts receivable within one year | 40/41 | €0 | €659 | +€659 | |
| Other amounts receivable | 41 | €0 | €659 | +€659 | |
| Cash at bank and in hand | 54/58 | €59,824 | €93,179 | +€33,355 | +55.8% |
| Deferred charges and accrued income | 490/1 | €61,214 | €51,510 | -€9,704 | -15.9% |
| Total equity and liabilities | 10/49 | €149,353 | €162,526 | +€13,173 | +8.8% |
| Equity | 10/15 | €125,769 | €147,287 | +€21,519 | +17.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,769 | €141,287 | +€21,519 | +18.0% |
| Amounts payable | 17/49 | €23,584 | €15,239 | -€8,345 | -35.4% |
| Amounts payable after more than one year | 17 | €10,418 | €3,922 | -€6,496 | -62.4% |
| Financial debts | 170/4 | €10,418 | €3,922 | -€6,496 | -62.4% |
| Amounts payable within one year | 42/48 | €13,166 | €11,317 | -€1,849 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €6,220 | €6,496 | +€276 | +4.4% |
| Trade debts | 44 | €163 | €271 | +€108 | +66.2% |
| Suppliers | 440/4 | €163 | €271 | +€108 | +66.2% |
| Taxes, remuneration and social security | 45 | €663 | €0 | -€663 | -100% |
| Taxes | 450/3 | €663 | €0 | -€663 | -100% |
| Other amounts payable | 47/48 | €6,120 | €4,550 | -€1,571 | -25.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,080 | €11,136 | +€56 | +0.5% |
| Other operating charges | 640/8 | €916 | €939 | +€23 | +2.5% |
| Gross operating margin | 9900 | €64,450 | €88,552 | +€24,102 | +37.4% |
| Operating profit (loss) | 9901 | €52,455 | €76,477 | +€24,022 | +45.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €932 | €776 | -€157 | -16.8% |
| Recurring financial charges | 65 | €932 | €776 | -€157 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €51,523 | €75,701 | +€24,179 | +46.9% |
| Income taxes | 67/77 | €12,663 | €17,341 | +€4,679 | +37.0% |
| Profit (loss) for the period | 9904 | €38,860 | €58,360 | +€19,500 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,860 | €58,360 | +€19,500 | +50.2% |
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 13 October 2026 via checked.be.