Curadent: 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.
Curadent
Largest movements
- Tangible fixed assets -€67,255
down €67,255 (-6.9%), from €979,283 to €912,029
of which Land and buildings: -€53,781
- Cash +€62,832
up €62,832 (+96.1%), from €65,350 to €128,182
mainly Depreciation (+€93,519) and Net result for the year (+€56,760)
- Receivables within one year -€56,242
down €56,242 (-89.1%), from €63,095 to €6,853
- Debts after one year -€103,242
down €103,242 (-11.8%), from €871,883 to €768,640
- Reserves +€56,760
up €56,760 (+429.8%), from €13,205 to €69,965
- Trade debts -€39,105
down €39,105 (-43.9%), from €89,030 to €49,925
- Tax, wage and social debts +€19,626
up €19,626 (+91.2%), from €21,512 to €41,138
of which Taxes: +€15,866
- Gross operating margin +€96,220
up €96,220 (+39.4%), from €244,092 to €340,312
- Staff costs +€34,864
up €34,864 (+29.8%), from €116,993 to €151,857
- Taxes +€16,611
up €16,611 (+9992.6%), from €166 to €16,777
- Depreciation -€10,426
down €10,426 (-10.0%), from €103,945 to €93,519
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.
Cash bridge derived
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 | €1,145,989 | €1,077,277 | -€68,712 | -6.0% |
| Formation expenses | 20 | €238 | €0 | -€238 | -100.0% |
| Fixed assets | 21/28 | €979,283 | €912,029 | -€67,255 | -6.9% |
| Tangible fixed assets | 22/27 | €979,283 | €912,029 | -€67,255 | -6.9% |
| Land and buildings | 22 | €815,712 | €761,931 | -€53,781 | -6.6% |
| Plant, machinery and equipment | 23 | €116,906 | €113,656 | -€3,250 | -2.8% |
| Furniture and vehicles | 24 | €46,666 | €36,441 | -€10,224 | -21.9% |
| Current assets | 29/58 | €166,467 | €165,248 | -€1,219 | -0.7% |
| Stocks and contracts in progress | 3 | €32,403 | €24,861 | -€7,542 | -23.3% |
| Stocks | 30/36 | €32,403 | €24,861 | -€7,542 | -23.3% |
| Amounts receivable within one year | 40/41 | €63,095 | €6,853 | -€56,242 | -89.1% |
| Trade receivables | 40 | €63,095 | €6,853 | -€56,242 | -89.1% |
| Cash at bank and in hand | 54/58 | €65,350 | €128,182 | +€62,832 | +96.1% |
| Deferred charges and accrued income | 490/1 | €5,619 | €5,353 | -€267 | -4.7% |
| Total equity and liabilities | 10/49 | €1,145,989 | €1,077,277 | -€68,712 | -6.0% |
| Equity | 10/15 | €18,652 | €75,412 | +€56,760 | +304.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €13,205 | €69,965 | +€56,760 | +429.8% |
| Distributable reserves | 133 | €13,205 | €69,965 | +€56,760 | +429.8% |
| Profit (loss) carried forward | 14 | -€14,553 | -€14,553 | = | 0.0% |
| Amounts payable | 17/49 | €1,127,337 | €1,001,865 | -€125,472 | -11.1% |
| Amounts payable after more than one year | 17 | €871,883 | €768,640 | -€103,242 | -11.8% |
| Financial debts | 170/4 | €871,883 | €768,640 | -€103,242 | -11.8% |
| Amounts payable within one year | 42/48 | €245,713 | €227,355 | -€18,358 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €101,744 | €103,242 | +€1,499 | +1.5% |
| Trade debts | 44 | €89,030 | €49,925 | -€39,105 | -43.9% |
| Suppliers | 440/4 | €89,030 | €49,925 | -€39,105 | -43.9% |
| Taxes, remuneration and social security | 45 | €21,512 | €41,138 | +€19,626 | +91.2% |
| Taxes | 450/3 | €4,036 | €19,902 | +€15,866 | +393.1% |
| Remuneration and social security | 454/9 | €17,476 | €21,236 | +€3,760 | +21.5% |
| Other amounts payable | 47/48 | €33,428 | €33,050 | -€378 | -1.1% |
| Accrued charges and deferred income | 492/3 | €9,741 | €5,869 | -€3,872 | -39.7% |
| Remuneration, social security and pensions | 62 | €116,993 | €151,857 | +€34,864 | +29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,945 | €93,519 | -€10,426 | -10.0% |
| Other operating charges | 640/8 | €3,073 | €3,290 | +€217 | +7.1% |
| Gross operating margin | 9900 | €244,092 | €340,312 | +€96,220 | +39.4% |
| Operating profit (loss) | 9901 | €20,081 | €91,646 | +€71,565 | +356.4% |
| Financial income | 75/76B | €36 | €3 | -€33 | -91.9% |
| Recurring financial income | 75 | €36 | €3 | -€33 | -91.9% |
| Financial charges | 65/66B | €15,731 | €18,112 | +€2,380 | +15.1% |
| Recurring financial charges | 65 | €15,731 | €18,112 | +€2,380 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €4,386 | €73,537 | +€69,151 | +1576.6% |
| Income taxes | 67/77 | €166 | €16,777 | +€16,611 | +9992.6% |
| Profit (loss) for the period | 9904 | €4,220 | €56,760 | +€52,540 | +1245.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,220 | €56,760 | +€52,540 | +1245.1% |
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 10 October 2026 via checked.be.