CV DENTAL: what changed
CV DENTAL
Largest movements
- Tangible fixed assets +€56,186
up €56,186 (+163%), from €34,454 to €90,640
of which Furniture and vehicles: +€55,241
- Cash -€40,469
down €40,469 (-99.4%), from €40,718 to €249
mainly Investment in fixed assets (net) (-€83,745) and Other debts (-€54,019)
- Intangible fixed assets -€10,625
down €10,625 (-13.8%), from €76,995 to €66,370
- Debts after one year +€61,767
new in 2025: €61,767
- Other debts -€54,019
down €54,019 (-59.0%), from €91,491 to €37,472
- Current portion of long-term debt +€19,862
new in 2025: €19,862
- Trade debts -€18,504
down €18,504 (-64.5%), from €28,691 to €10,187
- Tax, wage and social debts -€2,685
down €2,685 (-27.8%), from €9,675 to €6,990
of which Taxes: -€2,577
- Gross operating margin +€34,562
up €34,562 (+98.5%), from €35,090 to €69,651
- Depreciation +€28,740
up €28,740 (+304%), from €9,444 to €38,184
- Financial charges +€2,481
up €2,481 (+951%), from €261 to €2,742
- Other operating charges +€2,302
up €2,302 (+1,326%), from €174 to €2,476
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,258 | €159,679 | +€6,421 | +4.2% |
| Fixed assets | 21/28 | €111,449 | €157,010 | +€45,561 | +40.9% |
| Intangible fixed assets | 21 | €76,995 | €66,370 | -€10,625 | -13.8% |
| Tangible fixed assets | 22/27 | €34,454 | €90,640 | +€56,186 | +163% |
| Land and buildings | 22 | - | €4,823 | +€4,823 | |
| Plant, machinery and equipment | 23 | €32,257 | €28,380 | -€3,877 | -12.0% |
| Furniture and vehicles | 24 | €2,197 | €57,437 | +€55,241 | +2,515% |
| Current assets | 29/58 | €41,809 | €2,669 | -€39,140 | -93.6% |
| Amounts receivable within one year | 40/41 | - | €282 | +€282 | |
| Other amounts receivable | 41 | - | €282 | +€282 | |
| Cash at bank and in hand | 54/58 | €40,718 | €249 | -€40,469 | -99.4% |
| Deferred charges and accrued income | 490/1 | €1,091 | €2,138 | +€1,047 | +96.0% |
| Total equity and liabilities | 10/49 | €153,258 | €159,679 | +€6,421 | +4.2% |
| Equity | 10/15 | €23,400 | €23,400 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €18,400 | €18,400 | = | 0.0% |
| Distributable reserves | 133 | €18,400 | €18,400 | = | 0.0% |
| Amounts payable | 17/49 | €129,858 | €136,279 | +€6,421 | +4.9% |
| Amounts payable after more than one year | 17 | - | €61,767 | +€61,767 | |
| Financial debts | 170/4 | - | €61,767 | +€61,767 | |
| Amounts payable within one year | 42/48 | €129,858 | €74,511 | -€55,346 | -42.6% |
| Current portion of amounts payable after more than one year | 42 | - | €19,862 | +€19,862 | |
| Trade debts | 44 | €28,691 | €10,187 | -€18,504 | -64.5% |
| Suppliers | 440/4 | €28,691 | €10,187 | -€18,504 | -64.5% |
| Taxes, remuneration and social security | 45 | €9,675 | €6,990 | -€2,685 | -27.8% |
| Taxes | 450/3 | €9,567 | €6,990 | -€2,577 | -26.9% |
| Remuneration and social security | 454/9 | €108 | - | -€108 | |
| Other amounts payable | 47/48 | €91,491 | €37,472 | -€54,019 | -59.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,444 | €38,184 | +€28,740 | +304% |
| Other operating charges | 640/8 | €174 | €2,476 | +€2,302 | +1,326% |
| Gross operating margin | 9900 | €35,090 | €69,651 | +€34,562 | +98.5% |
| Operating profit (loss) | 9901 | €25,472 | €28,992 | +€3,520 | +13.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -27.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -27.3% |
| Financial charges | 65/66B | €261 | €2,742 | +€2,481 | +951% |
| Recurring financial charges | 65 | €261 | €2,742 | +€2,481 | +951% |
| Profit (loss) for the period before taxes | 9903 | €25,212 | €26,250 | +€1,038 | +4.1% |
| Income taxes | 67/77 | €6,812 | €6,990 | +€178 | +2.6% |
| Profit (loss) for the period | 9904 | €18,400 | €19,260 | +€860 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,400 | €19,260 | +€860 | +4.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.