CP 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.
CP DENTAL
Largest movements
- Receivables after one year +€136,500
new in 2025: €136,500
- Cash -€37,119
down €37,119 (-13.4%), from €277,962 to €240,843
mainly Contributions, distributions and other (-€414,734) and Receivables after one year (-€136,500)
- Tangible fixed assets -€11,776
down €11,776 (-24.1%), from €48,855 to €37,079
of which Furniture and vehicles: -€11,025
- Receivables within one year +€7,293
new in 2025: €7,293
- Other debts +€407,252
up €407,252 (+5,209%), from €7,818 to €415,070
- Profit (loss) carried forward -€210,123
no longer reported in 2025 (was €210,123)
- Tax, wage and social debts -€101,937
down €101,937 (-98.8%), from €103,177 to €1,239
of which Taxes: -€96,023
- Gross operating margin -€5,474
down €5,474 (-1.9%), from €294,284 to €288,810
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 | €329,805 | €424,126 | +€94,321 | +28.6% |
| Fixed assets | 21/28 | €49,218 | €37,442 | -€11,776 | -23.9% |
| Tangible fixed assets | 22/27 | €48,855 | €37,079 | -€11,776 | -24.1% |
| Plant, machinery and equipment | 23 | €4,258 | €3,507 | -€751 | -17.6% |
| Furniture and vehicles | 24 | €44,598 | €33,572 | -€11,025 | -24.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €280,587 | €386,684 | +€106,097 | +37.8% |
| Amounts receivable after more than one year | 29 | - | €136,500 | +€136,500 | |
| Other amounts receivable | 291 | - | €136,500 | +€136,500 | |
| Amounts receivable within one year | 40/41 | - | €7,293 | +€7,293 | |
| Other amounts receivable | 41 | - | €7,293 | +€7,293 | |
| Cash at bank and in hand | 54/58 | €277,962 | €240,843 | -€37,119 | -13.4% |
| Deferred charges and accrued income | 490/1 | €2,625 | €2,048 | -€578 | -22.0% |
| Total equity and liabilities | 10/49 | €329,805 | €424,126 | +€94,321 | +28.6% |
| Equity | 10/15 | €212,123 | €2,000 | -€210,123 | -99.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €210,123 | - | -€210,123 | |
| Amounts payable | 17/49 | €117,681 | €422,126 | +€304,445 | +259% |
| Amounts payable within one year | 42/48 | €117,681 | €422,126 | +€304,445 | +259% |
| Trade debts | 44 | €6,687 | €5,816 | -€870 | -13.0% |
| Suppliers | 440/4 | €6,687 | €5,816 | -€870 | -13.0% |
| Taxes, remuneration and social security | 45 | €103,177 | €1,239 | -€101,937 | -98.8% |
| Taxes | 450/3 | €96,023 | - | -€96,023 | |
| Remuneration and social security | 454/9 | €7,154 | €1,239 | -€5,914 | -82.7% |
| Other amounts payable | 47/48 | €7,818 | €415,070 | +€407,252 | +5,209% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,178 | €20,064 | +€886 | +4.6% |
| Other operating charges | 640/8 | €988 | €140 | -€848 | -85.8% |
| Gross operating margin | 9900 | €294,284 | €288,810 | -€5,474 | -1.9% |
| Operating profit (loss) | 9901 | €274,117 | €268,606 | -€5,511 | -2.0% |
| Financial income | 75/76B | - | €2,047 | +€2,047 | |
| Recurring financial income | 75 | - | €2,047 | +€2,047 | |
| Financial charges | 65/66B | €325 | €1,719 | +€1,394 | +429% |
| Recurring financial charges | 65 | €325 | €1,719 | +€1,394 | +429% |
| Profit (loss) for the period before taxes | 9903 | €273,792 | €268,934 | -€4,858 | -1.8% |
| Income taxes | 67/77 | €63,669 | €64,324 | +€654 | +1.0% |
| Profit (loss) for the period | 9904 | €210,123 | €204,610 | -€5,513 | -2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €210,123 | €204,610 | -€5,513 | -2.6% |
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 27 October 2026 via checked.be.