LE CENTRE DENTAIRE: 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.
LE CENTRE DENTAIRE
Largest movements
- Cash -€60,678
down €60,678 (-72.2%), from €84,031 to €23,352
mainly Investment in fixed assets (net) (-€67,321) and Deferred charges and accrued income (-€14,720)
- Tangible fixed assets +€54,680
up €54,680 (+282%), from €19,388 to €74,068
of which Furniture and vehicles: +€31,486
- Deferred charges and accrued income +€14,720
new in 2025: €14,720
- Receivables within one year +€2,251
up €2,251 (+3.6%), from €62,741 to €64,991
- Profit (loss) carried forward +€11,331
up €11,331 (+13.6%), from €83,593 to €94,924
- Gross operating margin -€30,468
down €30,468 (-52.1%), from €58,451 to €27,984
- Taxes -€10,847
no longer reported in 2025 (was €10,847)
- Depreciation +€4,006
up €4,006 (+46.4%), from €8,634 to €12,640
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 | €166,337 | €177,309 | +€10,972 | +6.6% |
| Fixed assets | 21/28 | €19,566 | €74,246 | +€54,680 | +279% |
| Tangible fixed assets | 22/27 | €19,388 | €74,068 | +€54,680 | +282% |
| Plant, machinery and equipment | 23 | €17,425 | €40,620 | +€23,195 | +133% |
| Furniture and vehicles | 24 | €1,963 | €33,448 | +€31,486 | +1,604% |
| Financial fixed assets | 28 | €178 | €178 | = | 0.0% |
| Current assets | 29/58 | €146,771 | €103,063 | -€43,708 | -29.8% |
| Amounts receivable within one year | 40/41 | €62,741 | €64,991 | +€2,251 | +3.6% |
| Other amounts receivable | 41 | €62,741 | €64,991 | +€2,251 | +3.6% |
| Cash at bank and in hand | 54/58 | €84,031 | €23,352 | -€60,678 | -72.2% |
| Deferred charges and accrued income | 490/1 | - | €14,720 | +€14,720 | |
| Total equity and liabilities | 10/49 | €166,337 | €177,309 | +€10,972 | +6.6% |
| Equity | 10/15 | €165,869 | €177,200 | +€11,331 | +6.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €51,289 | €51,289 | = | 0.0% |
| Distributable reserves | 133 | €51,289 | €51,289 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,593 | €94,924 | +€11,331 | +13.6% |
| Amounts payable | 17/49 | €468 | €109 | -€359 | -76.6% |
| Amounts payable within one year | 42/48 | €468 | €109 | -€359 | -76.6% |
| Trade debts | 44 | €468 | €109 | -€359 | -76.6% |
| Suppliers | 440/4 | €468 | €109 | -€359 | -76.6% |
| Remuneration, social security and pensions | 62 | €242 | - | -€242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,634 | €12,640 | +€4,006 | +46.4% |
| Other operating charges | 640/8 | €3,386 | €3,514 | +€129 | +3.8% |
| Gross operating margin | 9900 | €58,451 | €27,984 | -€30,468 | -52.1% |
| Operating profit (loss) | 9901 | €46,189 | €11,829 | -€34,360 | -74.4% |
| Financial income | 75/76B | €342 | - | -€342 | |
| Recurring financial income | 75 | €342 | - | -€342 | |
| Financial charges | 65/66B | €477 | €498 | +€21 | +4.5% |
| Recurring financial charges | 65 | €477 | €498 | +€21 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €46,055 | €11,331 | -€34,724 | -75.4% |
| Income taxes | 67/77 | €10,847 | - | -€10,847 | |
| Profit (loss) for the period | 9904 | €35,208 | €11,331 | -€23,877 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | €35,208 | €11,331 | -€23,877 | -67.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.