CURADENS: 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.
What changed
CURADENS
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€224,728
2024 · -€210,297+€435,024
Equity
€654,424
2024 · €533,013+€121,411
Cash
€112,096
2024 · €104,383+€7,713
Balance sheet total
€2.9m
2024 · €2.7m+€258,046
Largest movements
Assets
- Tangible fixed assets +€189,215
up €189,215 (+8.6%), from €2.2m to €2.4m
of which Land and buildings: +€217,422
- Current investments +€35,000
new in 2025: €35,000
Equity and liabilities
- Reserves +€121,411
up €121,411 (+23.3%), from €520,613 to €642,024
- Debts after one year +€106,237
up €106,237 (+5.5%), from €1.9m to €2.0m
- Trade debts +€49,194
up €49,194 (+942%), from €5,220 to €54,414
- Accrued charges and deferred income -€45,056
no longer reported in 2025 (was €45,056)
Income statement
- Gross operating margin +€301,774
up €301,774 (+92.4%), from €326,546 to €628,320
- Other operating charges -€185,111
down €185,111 (-89.7%), from €206,270 to €21,159
- Taxes +€33,075
up €33,075, from -€3,225 to €29,850
- Financial charges +€17,336
up €17,336 (+27.5%), from €63,105 to €80,441
- Depreciation +€8,162
up €8,162 (+7.8%), from €104,505 to €112,667
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.
Result 2024
-€210,297
Gross operating margin
+€301,774
Staff costs
-€810
Depreciation
-€8,162
Other operating charges
+€185,111
Other operating items
+€5,620
Financial income
+€1,903
Financial charges
-€17,336
Taxes
-€33,075
Result 2025
€224,728
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€330,460
Investment
-€334,291
Financing
+€11,545
Cash 2024
€104,383
From operations (derived)
+€330,460
Net result for the year
+€224,728
Depreciation
+€112,667
Stocks and contracts
+€2,712
Receivables within one year
-€23,986
Deferred charges and accrued income
-€7,435
Trade debts
+€49,194
Tax, wage and social debts
+€17,584
Other debts
+€52
Accrued charges and deferred income
-€45,056
Investment (derived)
-€334,291
Investment in fixed assets (net)
-€299,291
Current investments
-€35,000
Financing
+€11,545
Debts after one year
+€106,237
Current portion of long-term debt
+€8,624
Contributions, distributions and other
-€103,317
Cash 2025
€112,096
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,679,632 | €2,937,678 | +€258,046 | +9.6% |
| Fixed assets | 21/28 | €2,213,687 | €2,400,310 | +€186,624 | +8.4% |
| Intangible fixed assets | 21 | €7,957 | €5,367 | -€2,591 | -32.6% |
| Tangible fixed assets | 22/27 | €2,205,729 | €2,394,944 | +€189,215 | +8.6% |
| Land and buildings | 22 | €2,096,258 | €2,313,680 | +€217,422 | +10.4% |
| Plant, machinery and equipment | 23 | €84,685 | €68,261 | -€16,424 | -19.4% |
| Furniture and vehicles | 24 | €24,786 | €13,003 | -€11,784 | -47.5% |
| Current assets | 29/58 | €465,946 | €537,368 | +€71,422 | +15.3% |
| Amounts receivable after more than one year | 29 | €194,250 | €194,250 | = | 0.0% |
| Other amounts receivable | 291 | €194,250 | €194,250 | = | 0.0% |
| Stocks and contracts in progress | 3 | €20,408 | €17,696 | -€2,712 | -13.3% |
| Stocks | 30/36 | €20,408 | €17,696 | -€2,712 | -13.3% |
| Amounts receivable within one year | 40/41 | €138,610 | €162,596 | +€23,986 | +17.3% |
| Trade receivables | 40 | €36,972 | €52,867 | +€15,896 | +43.0% |
| Other amounts receivable | 41 | €101,639 | €109,729 | +€8,090 | +8.0% |
| Current investments | 50/53 | - | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €104,383 | €112,096 | +€7,713 | +7.4% |
| Deferred charges and accrued income | 490/1 | €8,295 | €15,730 | +€7,435 | +89.6% |
| Total equity and liabilities | 10/49 | €2,679,632 | €2,937,678 | +€258,046 | +9.6% |
| Equity | 10/15 | €533,013 | €654,424 | +€121,411 | +22.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €520,613 | €642,024 | +€121,411 | +23.3% |
| Distributable reserves | 133 | €520,613 | €642,024 | +€121,411 | +23.3% |
| Amounts payable | 17/49 | €2,146,620 | €2,283,254 | +€136,635 | +6.4% |
| Amounts payable after more than one year | 17 | €1,925,817 | €2,032,054 | +€106,237 | +5.5% |
| Financial debts | 170/4 | €1,925,817 | €2,032,054 | +€106,237 | +5.5% |
| Amounts payable within one year | 42/48 | €175,747 | €251,200 | +€75,453 | +42.9% |
| Current portion of amounts payable after more than one year | 42 | €126,509 | €135,133 | +€8,624 | +6.8% |
| Trade debts | 44 | €5,220 | €54,414 | +€49,194 | +942% |
| Suppliers | 440/4 | €5,220 | €54,414 | +€49,194 | +942% |
| Taxes, remuneration and social security | 45 | €42,352 | €59,936 | +€17,584 | +41.5% |
| Taxes | 450/3 | €7,908 | €30,230 | +€22,323 | +282% |
| Remuneration and social security | 454/9 | €34,445 | €29,706 | -€4,739 | -13.8% |
| Other amounts payable | 47/48 | €1,666 | €1,718 | +€52 | +3.1% |
| Accrued charges and deferred income | 492/3 | €45,056 | - | -€45,056 | |
| Remuneration, social security and pensions | 62 | €167,955 | €168,765 | +€810 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104,505 | €112,667 | +€8,162 | +7.8% |
| Other operating charges | 640/8 | €206,270 | €21,159 | -€185,111 | -89.7% |
| Non-recurring operating charges | 66A | €5,620 | - | -€5,620 | |
| Gross operating margin | 9900 | €326,546 | €628,320 | +€301,774 | +92.4% |
| Operating profit (loss) | 9901 | -€157,804 | €325,729 | +€483,533 | |
| Financial income | 75/76B | €7,387 | €9,290 | +€1,903 | +25.8% |
| Recurring financial income | 75 | €7,387 | €9,290 | +€1,903 | +25.8% |
| Financial charges | 65/66B | €63,105 | €80,441 | +€17,336 | +27.5% |
| Recurring financial charges | 65 | €63,105 | €80,441 | +€17,336 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | -€213,522 | €254,578 | +€468,100 | |
| Income taxes | 67/77 | -€3,225 | €29,850 | +€33,075 | |
| Profit (loss) for the period | 9904 | -€210,297 | €224,728 | +€435,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€210,297 | €224,728 | +€435,024 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.