DENTISTE J. CORDONNIER: what changed
DENTISTE J. CORDONNIER
Largest movements
- Cash +€72,983
up €72,983 (+11.6%), from €627,329 to €700,313
mainly Net result for the year (+€205,719) and Depreciation (+€71,073)
- Tangible fixed assets +€58,422
up €58,422 (+8.3%), from €700,349 to €758,771
of which Land and buildings: +€89,455
- Current investments -€51,031
down €51,031 (-17.8%), from €286,202 to €235,171
- Other debts +€59,644
up €59,644 (+23.7%), from €251,759 to €311,402
- Reserves +€55,000
up €55,000 (+5.4%), from €1.0m to €1.1m
- Trade debts -€20,352
down €20,352 (-79.1%), from €25,718 to €5,366
- Depreciation +€32,946
up €32,946 (+86.4%), from €38,126 to €71,073
- Other operating charges +€15,945
up €15,945 (+567%), from €2,811 to €18,756
- Gross operating margin +€10,628
up €10,628 (+2.7%), from €388,551 to €399,178
- Taxes -€9,860
down €9,860 (-10.3%), from €95,460 to €85,600
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 | €1,615,669 | €1,695,979 | +€80,310 | +5.0% |
| Fixed assets | 21/28 | €700,349 | €758,771 | +€58,422 | +8.3% |
| Tangible fixed assets | 22/27 | €700,349 | €758,771 | +€58,422 | +8.3% |
| Land and buildings | 22 | €515,965 | €605,420 | +€89,455 | +17.3% |
| Plant, machinery and equipment | 23 | €110,911 | €104,248 | -€6,662 | -6.0% |
| Furniture and vehicles | 24 | €73,473 | €49,102 | -€24,371 | -33.2% |
| Current assets | 29/58 | €915,320 | €937,208 | +€21,888 | +2.4% |
| Current investments | 50/53 | €286,202 | €235,171 | -€51,031 | -17.8% |
| Cash at bank and in hand | 54/58 | €627,329 | €700,313 | +€72,983 | +11.6% |
| Deferred charges and accrued income | 490/1 | €1,789 | €1,724 | -€65 | -3.6% |
| Total equity and liabilities | 10/49 | €1,615,669 | €1,695,979 | +€80,310 | +5.0% |
| Equity | 10/15 | €1,275,422 | €1,331,141 | +€55,719 | +4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,018,099 | €1,073,099 | +€55,000 | +5.4% |
| Distributable reserves | 133 | €1,018,099 | €1,073,099 | +€55,000 | +5.4% |
| Profit (loss) carried forward | 14 | €238,731 | €239,450 | +€719 | +0.3% |
| Amounts payable | 17/49 | €340,247 | €364,837 | +€24,591 | +7.2% |
| Amounts payable within one year | 42/48 | €338,909 | €364,837 | +€25,929 | +7.7% |
| Trade debts | 44 | €25,718 | €5,366 | -€20,352 | -79.1% |
| Suppliers | 440/4 | €25,718 | €5,366 | -€20,352 | -79.1% |
| Taxes, remuneration and social security | 45 | €61,432 | €48,069 | -€13,363 | -21.8% |
| Taxes | 450/3 | €54,255 | €43,610 | -€10,645 | -19.6% |
| Remuneration and social security | 454/9 | €7,177 | €4,459 | -€2,719 | -37.9% |
| Other amounts payable | 47/48 | €251,759 | €311,402 | +€59,644 | +23.7% |
| Accrued charges and deferred income | 492/3 | €1,338 | - | -€1,338 | |
| Non-recurring operating income | 76A | - | €16,902 | +€16,902 | |
| Remuneration, social security and pensions | 62 | €26,988 | €29,383 | +€2,395 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,126 | €71,073 | +€32,946 | +86.4% |
| Other operating charges | 640/8 | €2,811 | €18,756 | +€15,945 | +567% |
| Gross operating margin | 9900 | €388,551 | €399,178 | +€10,628 | +2.7% |
| Operating profit (loss) | 9901 | €320,625 | €279,967 | -€40,658 | -12.7% |
| Financial income | 75/76B | €9,646 | €12,498 | +€2,852 | +29.6% |
| Recurring financial income | 75 | €9,646 | €12,498 | +€2,852 | +29.6% |
| Financial charges | 65/66B | €834 | €1,145 | +€311 | +37.2% |
| Recurring financial charges | 65 | €834 | €1,145 | +€311 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €329,437 | €291,320 | -€38,117 | -11.6% |
| Income taxes | 67/77 | €95,460 | €85,600 | -€9,860 | -10.3% |
| Profit (loss) for the period | 9904 | €233,976 | €205,719 | -€28,257 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €233,976 | €205,719 | -€28,257 | -12.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.