CT 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.
CT DENTAL
Largest movements
- Cash +€82,610
up €82,610 (+166%), from €49,864 to €132,474
mainly Net result for the year (+€86,420) and Depreciation (+€13,272)
- Tangible fixed assets -€18,657
down €18,657 (-32.5%), from €57,433 to €38,776
of which Furniture and vehicles: -€17,822
- Receivables within one year +€10,330
up €10,330 (+74.3%), from €13,900 to €24,230
- Deferred charges and accrued income +€6,843
up €6,843 (+31.0%), from €22,067 to €28,910
- Profit (loss) carried forward +€86,420
up €86,420 (+72.6%), from €119,011 to €205,431
- Tax, wage and social debts -€10,756
down €10,756 (-49.4%), from €21,753 to €10,997
- Trade debts +€5,462
new in 2025: €5,462
- Gross operating margin +€26,043
up €26,043 (+26.3%), from €99,141 to €125,183
- Taxes +€5,331
up €5,331 (+27.8%), from €19,184 to €24,515
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 | €143,264 | €224,390 | +€81,126 | +56.6% |
| Fixed assets | 21/28 | €57,433 | €38,776 | -€18,657 | -32.5% |
| Tangible fixed assets | 22/27 | €57,433 | €38,776 | -€18,657 | -32.5% |
| Plant, machinery and equipment | 23 | €3,280 | €2,444 | -€835 | -25.5% |
| Furniture and vehicles | 24 | €54,153 | €36,331 | -€17,822 | -32.9% |
| Current assets | 29/58 | €85,831 | €185,614 | +€99,783 | +116% |
| Amounts receivable within one year | 40/41 | €13,900 | €24,230 | +€10,330 | +74.3% |
| Other amounts receivable | 41 | €13,900 | €24,230 | +€10,330 | +74.3% |
| Cash at bank and in hand | 54/58 | €49,864 | €132,474 | +€82,610 | +166% |
| Deferred charges and accrued income | 490/1 | €22,067 | €28,910 | +€6,843 | +31.0% |
| Total equity and liabilities | 10/49 | €143,264 | €224,390 | +€81,126 | +56.6% |
| Equity | 10/15 | €121,511 | €207,931 | +€86,420 | +71.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,011 | €205,431 | +€86,420 | +72.6% |
| Amounts payable | 17/49 | €21,753 | €16,459 | -€5,294 | -24.3% |
| Amounts payable within one year | 42/48 | €21,753 | €16,459 | -€5,294 | -24.3% |
| Trade debts | 44 | - | €5,462 | +€5,462 | |
| Suppliers | 440/4 | - | €5,462 | +€5,462 | |
| Taxes, remuneration and social security | 45 | €21,753 | €10,997 | -€10,756 | -49.4% |
| Taxes | 450/3 | €21,753 | €10,997 | -€10,756 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,898 | €13,272 | -€626 | -4.5% |
| Other operating charges | 640/8 | €450 | €815 | +€365 | +81.0% |
| Gross operating margin | 9900 | €99,141 | €125,183 | +€26,043 | +26.3% |
| Operating profit (loss) | 9901 | €84,792 | €111,097 | +€26,304 | +31.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €308 | €161 | -€147 | -47.6% |
| Recurring financial charges | 65 | €308 | €161 | -€147 | -47.6% |
| Profit (loss) for the period before taxes | 9903 | €84,484 | €110,935 | +€26,451 | +31.3% |
| Income taxes | 67/77 | €19,184 | €24,515 | +€5,331 | +27.8% |
| Profit (loss) for the period | 9904 | €65,300 | €86,420 | +€21,120 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €65,300 | €86,420 | +€21,120 | +32.3% |
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 17 October 2026 via checked.be.