CROSS DENTAL PRACTICE: 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.
CROSS DENTAL PRACTICE
Largest movements
- Tangible fixed assets -€38,354
down €38,354 (-10.3%), from €373,851 to €335,498
of which Furniture and vehicles: -€33,349
- Cash -€5,759
down €5,759 (-20.0%), from €28,747 to €22,988
mainly Debts after one year (-€45,159) and Investment in fixed assets (net) (-€26,677)
- Debts after one year -€45,159
down €45,159 (-16.4%), from €275,718 to €230,559
- Reserves +€14,817
up €14,817 (+20.1%), from €73,574 to €88,392
- Trade debts -€12,575
down €12,575 (-56.0%), from €22,464 to €9,889
- Gross operating margin -€38,690
down €38,690 (-19.3%), from €200,457 to €161,767
- Depreciation +€12,505
up €12,505 (+23.8%), from €52,525 to €65,030
- Taxes -€11,198
down €11,198 (-55.9%), from €20,033 to €8,835
- Other operating charges -€2,719
down €2,719 (-47.8%), from €5,691 to €2,972
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 | €436,729 | €399,125 | -€37,604 | -8.6% |
| Fixed assets | 21/28 | €373,971 | €335,618 | -€38,354 | -10.3% |
| Tangible fixed assets | 22/27 | €373,851 | €335,498 | -€38,354 | -10.3% |
| Land and buildings | 22 | €190,195 | €180,604 | -€9,591 | -5.0% |
| Plant, machinery and equipment | 23 | €21,756 | €15,719 | -€6,037 | -27.8% |
| Furniture and vehicles | 24 | €150,165 | €116,815 | -€33,349 | -22.2% |
| Leasing and similar rights | 25 | €2,347 | €1,565 | -€782 | -33.3% |
| Other tangible fixed assets | 26 | €9,389 | €20,795 | +€11,406 | +121% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €62,758 | €63,507 | +€749 | +1.2% |
| Stocks and contracts in progress | 3 | €3,679 | €2,555 | -€1,125 | -30.6% |
| Stocks | 30/36 | €3,679 | €2,555 | -€1,125 | -30.6% |
| Amounts receivable within one year | 40/41 | €14,010 | €18,092 | +€4,082 | +29.1% |
| Other amounts receivable | 41 | €14,010 | €18,092 | +€4,082 | +29.1% |
| Current investments | 50/53 | €13,628 | €13,628 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €28,747 | €22,988 | -€5,759 | -20.0% |
| Deferred charges and accrued income | 490/1 | €2,694 | €6,244 | +€3,550 | +132% |
| Total equity and liabilities | 10/49 | €436,729 | €399,125 | -€37,604 | -8.6% |
| Equity | 10/15 | €80,236 | €95,054 | +€14,818 | +18.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €73,574 | €88,392 | +€14,817 | +20.1% |
| Distributable reserves | 133 | €73,574 | €88,392 | +€14,817 | +20.1% |
| Profit (loss) carried forward | 14 | €462 | €463 | +€1 | +0.1% |
| Amounts payable | 17/49 | €356,493 | €304,071 | -€52,422 | -14.7% |
| Amounts payable after more than one year | 17 | €275,718 | €230,559 | -€45,159 | -16.4% |
| Financial debts | 170/4 | €275,718 | €230,559 | -€45,159 | -16.4% |
| Amounts payable within one year | 42/48 | €80,327 | €73,423 | -€6,904 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €44,649 | €45,159 | +€510 | +1.1% |
| Trade debts | 44 | €22,464 | €9,889 | -€12,575 | -56.0% |
| Suppliers | 440/4 | €22,464 | €9,889 | -€12,575 | -56.0% |
| Taxes, remuneration and social security | 45 | €8,500 | €9,982 | +€1,482 | +17.4% |
| Taxes | 450/3 | - | €1,482 | +€1,482 | |
| Remuneration and social security | 454/9 | €8,500 | €8,500 | = | 0.0% |
| Other amounts payable | 47/48 | €4,714 | €8,393 | +€3,679 | +78.0% |
| Accrued charges and deferred income | 492/3 | €449 | €89 | -€359 | -80.1% |
| Non-recurring operating income | 76A | €1,361 | €0 | -€1,361 | -100% |
| Remuneration, social security and pensions | 62 | €60,910 | €59,456 | -€1,455 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,525 | €65,030 | +€12,505 | +23.8% |
| Other operating charges | 640/8 | €5,691 | €2,972 | -€2,719 | -47.8% |
| Gross operating margin | 9900 | €200,457 | €161,767 | -€38,690 | -19.3% |
| Operating profit (loss) | 9901 | €81,331 | €34,309 | -€47,022 | -57.8% |
| Financial income | 75/76B | €96 | €1,706 | +€1,609 | +1,670% |
| Recurring financial income | 75 | €96 | €1,706 | +€1,609 | +1,670% |
| Financial charges | 65/66B | €13,456 | €12,362 | -€1,094 | -8.1% |
| Recurring financial charges | 65 | €13,456 | €12,362 | -€1,094 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €67,972 | €23,652 | -€44,320 | -65.2% |
| Income taxes | 67/77 | €20,033 | €8,835 | -€11,198 | -55.9% |
| Profit (loss) for the period | 9904 | €47,939 | €14,817 | -€33,122 | -69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €47,939 | €14,817 | -€33,122 | -69.1% |
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 23 October 2026 via checked.be.