CVDENTAL: 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.
CVDENTAL
Largest movements
- Tangible fixed assets +€242,661
up €242,661 (+267%), from €90,927 to €333,588
of which Leasing and similar rights: +€294,577
- Receivables within one year +€162,168
up €162,168 (+165%), from €98,254 to €260,422
of which Other amounts receivable: +€84,859
- Cash +€51,528
up €51,528 (+421%), from €12,231 to €63,759
mainly Debts after one year (+€244,144) and Trade debts (+€134,520)
- Stocks and contracts +€22,819
up €22,819 (+560%), from €4,076 to €26,895
- Financial fixed assets +€10,000
new in 2025: €10,000
- Debts after one year +€244,144
up €244,144 (+11,814%), from €2,067 to €246,210
- Trade debts +€134,520
up €134,520 (+477%), from €28,178 to €162,698
- Other debts +€103,028
up €103,028 (+2,419%), from €4,260 to €107,288
- Profit (loss) carried forward -€101,168
down €101,168 (-100%), from €101,168 to €0
- Reserves +€53,639
up €53,639 (+129%), from €41,510 to €95,148
of which Distributable reserves: +€53,639
- Gross operating margin +€102,607
up €102,607 (+59,493%), from €172 to €102,780
- Depreciation +€18,808
up €18,808 (+217%), from €8,658 to €27,466
- Taxes +€12,435
up €12,435 (+7,890%), from €158 to €12,593
- Financial charges +€6,196
up €6,196 (+185%), from €3,352 to €9,547
- Financial income +€3,143
up €3,143 (+96.9%), from €3,242 to €6,386
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 | €209,123 | €698,722 | +€489,600 | +234% |
| Fixed assets | 21/28 | €90,927 | €343,588 | +€252,661 | +278% |
| Tangible fixed assets | 22/27 | €90,927 | €333,588 | +€242,661 | +267% |
| Land and buildings | 22 | €77,396 | €0 | -€77,396 | -100% |
| Plant, machinery and equipment | 23 | €4,096 | €2,026 | -€2,069 | -50.5% |
| Furniture and vehicles | 24 | €9,435 | €18,687 | +€9,252 | +98.1% |
| Leasing and similar rights | 25 | - | €294,577 | +€294,577 | |
| Other tangible fixed assets | 26 | - | €18,298 | +€18,298 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €118,195 | €355,134 | +€236,939 | +200% |
| Stocks and contracts in progress | 3 | €4,076 | €26,895 | +€22,819 | +560% |
| Stocks | 30/36 | €4,076 | €26,895 | +€22,819 | +560% |
| Amounts receivable within one year | 40/41 | €98,254 | €260,422 | +€162,168 | +165% |
| Trade receivables | 40 | €1,215 | €78,524 | +€77,309 | +6,363% |
| Other amounts receivable | 41 | €97,039 | €181,898 | +€84,859 | +87.4% |
| Cash at bank and in hand | 54/58 | €12,231 | €63,759 | +€51,528 | +421% |
| Deferred charges and accrued income | 490/1 | €3,634 | €4,059 | +€425 | +11.7% |
| Total equity and liabilities | 10/49 | €209,123 | €698,722 | +€489,600 | +234% |
| Equity | 10/15 | €155,078 | €107,548 | -€47,530 | -30.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €41,510 | €95,148 | +€53,639 | +129% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €41,510 | €95,148 | +€53,639 | +129% |
| Profit (loss) carried forward | 14 | €101,168 | €0 | -€101,168 | -100% |
| Amounts payable | 17/49 | €54,045 | €591,174 | +€537,130 | +994% |
| Amounts payable after more than one year | 17 | €2,067 | €246,210 | +€244,144 | +11,814% |
| Financial debts | 170/4 | €2,067 | €246,210 | +€244,144 | +11,814% |
| Amounts payable within one year | 42/48 | €51,569 | €332,387 | +€280,817 | +545% |
| Current portion of amounts payable after more than one year | 42 | €7,712 | €42,884 | +€35,172 | +456% |
| Financial debts | 43 | €2,738 | €2,671 | -€68 | -2.5% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €2,738 | €2,671 | -€68 | -2.5% |
| Trade debts | 44 | €28,178 | €162,698 | +€134,520 | +477% |
| Suppliers | 440/4 | €28,178 | €162,698 | +€134,520 | +477% |
| Taxes, remuneration and social security | 45 | €8,681 | €16,846 | +€8,164 | +94.0% |
| Taxes | 450/3 | €8,681 | €8,562 | -€119 | -1.4% |
| Remuneration and social security | 454/9 | €0 | €8,284 | +€8,284 | |
| Other amounts payable | 47/48 | €4,260 | €107,288 | +€103,028 | +2,419% |
| Accrued charges and deferred income | 492/3 | €409 | €12,577 | +€12,168 | +2,977% |
| Non-recurring operating income | 76A | - | €56,764 | +€56,764 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,658 | €27,466 | +€18,808 | +217% |
| Other operating charges | 640/8 | €2,699 | €4,061 | +€1,361 | +50.4% |
| Gross operating margin | 9900 | €172 | €102,780 | +€102,607 | +59,493% |
| Operating profit (loss) | 9901 | -€11,185 | €71,253 | +€82,438 | |
| Financial income | 75/76B | €3,242 | €6,386 | +€3,143 | +96.9% |
| Recurring financial income | 75 | €3,242 | €6,386 | +€3,143 | +96.9% |
| Financial charges | 65/66B | €3,352 | €9,547 | +€6,196 | +185% |
| Recurring financial charges | 65 | €3,352 | €9,547 | +€6,196 | +185% |
| Profit (loss) for the period before taxes | 9903 | -€11,294 | €68,091 | +€79,386 | |
| Income taxes | 67/77 | €158 | €12,593 | +€12,435 | +7,890% |
| Profit (loss) for the period | 9904 | -€11,452 | €55,499 | +€66,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,452 | €55,499 | +€66,950 |
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 21 October 2026 via checked.be.