CS 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.
CS DENTAL
Largest movements
- Tangible fixed assets +€40,369
new in 2024: €40,369
- Cash -€11,932
down €11,932 (-46.3%), from €25,790 to €13,858
mainly Investment in fixed assets (net) (-€46,965) and Other debts (-€3,709)
- Deferred charges and accrued income +€876
new in 2024: €876
- Receivables within one year -€798
no longer reported in 2024 (was €798)
- Profit (loss) carried forward +€25,697
up €25,697 (+61.4%), from -€41,881 to -€16,184
- Trade debts +€5,760
up €5,760 (+61.4%), from €9,381 to €15,141
- Other debts -€3,709
down €3,709 (-22.8%), from €16,265 to €12,556
- Tax, wage and social debts +€768
up €768 (+29.1%), from €2,640 to €3,408
of which Taxes: +€769
- Gross operating margin +€45,555
up €45,555 (+714.2%), from €6,379 to €51,934
- Staff costs +€11,965
up €11,965 (+309.9%), from €3,862 to €15,827
- Depreciation +€6,596
new in 2024: €6,596
- Other operating charges -€2,296
down €2,296 (-47.1%), from €4,876 to €2,580
- Taxes +€563
up €563 (+144.0%), from €391 to €954
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,588 | €55,103 | +€28,515 | +107.2% |
| Fixed assets | 21/28 | €0 | €40,369 | +€40,369 | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | - | €40,369 | +€40,369 | |
| Furniture and vehicles | 24 | - | €40,369 | +€40,369 | |
| Current assets | 29/58 | €26,588 | €14,734 | -€11,854 | -44.6% |
| Amounts receivable within one year | 40/41 | €798 | - | -€798 | |
| Trade receivables | 40 | €798 | - | -€798 | |
| Cash at bank and in hand | 54/58 | €25,790 | €13,858 | -€11,932 | -46.3% |
| Deferred charges and accrued income | 490/1 | - | €876 | +€876 | |
| Total equity and liabilities | 10/49 | €26,588 | €55,103 | +€28,515 | +107.2% |
| Equity | 10/15 | -€1,698 | €23,999 | +€25,697 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €27,783 | €27,783 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,923 | €25,923 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,881 | -€16,184 | +€25,697 | +61.4% |
| Amounts payable | 17/49 | €28,286 | €31,104 | +€2,818 | +10.0% |
| Amounts payable within one year | 42/48 | €28,286 | €31,104 | +€2,818 | +10.0% |
| Trade debts | 44 | €9,381 | €15,141 | +€5,760 | +61.4% |
| Suppliers | 440/4 | €9,381 | €15,141 | +€5,760 | +61.4% |
| Taxes, remuneration and social security | 45 | €2,640 | €3,408 | +€768 | +29.1% |
| Taxes | 450/3 | €575 | €1,344 | +€769 | +133.7% |
| Remuneration and social security | 454/9 | €2,065 | €2,063 | -€1 | -0.1% |
| Other amounts payable | 47/48 | €16,265 | €12,556 | -€3,709 | -22.8% |
| Remuneration, social security and pensions | 62 | €3,862 | €15,827 | +€11,965 | +309.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,596 | +€6,596 | |
| Other operating charges | 640/8 | €4,876 | €2,580 | -€2,296 | -47.1% |
| Gross operating margin | 9900 | €6,379 | €51,934 | +€45,555 | +714.2% |
| Operating profit (loss) | 9901 | -€2,359 | €26,931 | +€29,290 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €297 | €281 | -€16 | -5.5% |
| Recurring financial charges | 65 | €297 | €281 | -€16 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,656 | €26,650 | +€29,307 | |
| Income taxes | 67/77 | €391 | €954 | +€563 | +144.0% |
| Profit (loss) for the period | 9904 | -€3,047 | €25,697 | +€28,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,047 | €25,697 | +€28,744 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.