CVB 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.
CVB DENTAL
Largest movements
- Tangible fixed assets +€135,500
up €135,500 (+32.4%), from €418,358 to €553,858
of which Plant, machinery and equipment: +€148,977
- Cash -€117,760
down €117,760 (-96.9%), from €121,573 to €3,813
mainly Contributions, distributions and other (-€429,426) and Investment in fixed assets (net) (-€153,274)
- Deferred charges and accrued income -€6,020
no longer reported in 2025 (was €6,020)
- Receivables within one year -€5,696
no longer reported in 2025 (was €5,696)
of which Other amounts receivable: -€4,515
- Reserves -€226,464
down €226,464 (-47.0%), from €481,871 to €255,407
- Other debts +€200,000
new in 2025: €200,000
- Tax, wage and social debts +€63,593
up €63,593 (+235%), from €27,106 to €90,698
- Current portion of long-term debt -€32,541
down €32,541 (-91.5%), from €35,568 to €3,027
- Gross operating margin +€71,439
up €71,439 (+33.6%), from €212,467 to €283,907
- Taxes +€16,179
up €16,179 (+36.7%), from €44,106 to €60,284
- Purchases and services -€14,176
down €14,176 (-10.5%), from €135,315 to €121,138
- Depreciation +€3,837
up €3,837 (+27.5%), from €13,937 to €17,774
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 | €551,647 | €557,671 | +€6,024 | +1.1% |
| Fixed assets | 21/28 | €418,358 | €553,858 | +€135,500 | +32.4% |
| Tangible fixed assets | 22/27 | €418,358 | €553,858 | +€135,500 | +32.4% |
| Land and buildings | 22 | €393,048 | €379,960 | -€13,089 | -3.3% |
| Plant, machinery and equipment | 23 | €23,848 | €172,825 | +€148,977 | +625% |
| Furniture and vehicles | 24 | €1,461 | €1,073 | -€388 | -26.6% |
| Current assets | 29/58 | €133,289 | €3,813 | -€129,476 | -97.1% |
| Amounts receivable within one year | 40/41 | €5,696 | - | -€5,696 | |
| Trade receivables | 40 | €1,180 | - | -€1,180 | |
| Other amounts receivable | 41 | €4,515 | - | -€4,515 | |
| Cash at bank and in hand | 54/58 | €121,573 | €3,813 | -€117,760 | -96.9% |
| Deferred charges and accrued income | 490/1 | €6,020 | - | -€6,020 | |
| Total equity and liabilities | 10/49 | €551,647 | €557,671 | +€6,024 | +1.1% |
| Equity | 10/15 | €485,871 | €259,407 | -€226,464 | -46.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €481,871 | €255,407 | -€226,464 | -47.0% |
| Distributable reserves | 133 | €481,871 | €255,407 | -€226,464 | -47.0% |
| Amounts payable | 17/49 | €65,776 | €298,264 | +€232,488 | +353% |
| Amounts payable after more than one year | 17 | €3,027 | - | -€3,027 | |
| Financial debts | 170/4 | €3,027 | - | -€3,027 | |
| Amounts payable within one year | 42/48 | €62,749 | €298,264 | +€235,515 | +375% |
| Current portion of amounts payable after more than one year | 42 | €35,568 | €3,027 | -€32,541 | -91.5% |
| Trade debts | 44 | €76 | €4,539 | +€4,463 | +5,874% |
| Suppliers | 440/4 | €76 | €4,539 | +€4,463 | +5,874% |
| Taxes, remuneration and social security | 45 | €27,106 | €90,698 | +€63,593 | +235% |
| Taxes | 450/3 | €27,106 | €90,698 | +€63,593 | +235% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Non-recurring operating income | 76A | €194 | - | -€194 | |
| Goods, raw materials, services and sundry goods | 60/61 | €135,315 | €121,138 | -€14,176 | -10.5% |
| Remuneration, social security and pensions | 62 | - | €113 | +€113 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,937 | €17,774 | +€3,837 | +27.5% |
| Other operating charges | 640/8 | €765 | €1,724 | +€959 | +125% |
| Non-recurring operating charges | 66A | €0 | €6 | +€6 | +28,350% |
| Gross operating margin | 9900 | €212,467 | €283,907 | +€71,439 | +33.6% |
| Operating profit (loss) | 9901 | €197,765 | €264,289 | +€66,524 | +33.6% |
| Financial charges | 65/66B | €2,161 | €1,043 | -€1,118 | -51.8% |
| Recurring financial charges | 65 | €2,161 | €1,043 | -€1,118 | -51.8% |
| Profit (loss) for the period before taxes | 9903 | €195,604 | €263,247 | +€67,643 | +34.6% |
| Income taxes | 67/77 | €44,106 | €60,284 | +€16,179 | +36.7% |
| Profit (loss) for the period | 9904 | €151,498 | €202,962 | +€51,464 | +34.0% |
| Profit (loss) for the period to be appropriated | 9905 | €151,498 | €202,962 | +€51,464 | +34.0% |
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 30 October 2026 via checked.be.