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 +€93,607
up €93,607 (+18.0%), from €520,857 to €614,464
mainly Net result for the year (+€163,849) and Depreciation (+€55,050)
- Tangible fixed assets -€46,563
down €46,563 (-17.8%), from €261,632 to €215,069
of which Plant, machinery and equipment: -€40,915
- Reserves +€67,010
up €67,010 (+11.0%), from €610,200 to €677,210
of which Distributable reserves: +€67,010
- Other debts -€28,130
down €28,130 (-20.3%), from €138,313 to €110,183
- Debts after one year -€23,995
down €23,995 (-20.1%), from €119,146 to €95,151
- Trade debts +€16,645
up €16,645 (+105%), from €15,866 to €32,510
- Tax, wage and social debts +€13,439
up €13,439 (+58.6%), from €22,940 to €36,379
of which Taxes: +€15,837
- Gross operating margin +€15,688
up €15,688 (+4.6%), from €339,764 to €355,452
- Taxes +€8,118
up €8,118 (+13.0%), from €62,340 to €70,457
- Staff costs -€6,943
down €6,943 (-9.1%), from €75,899 to €68,955
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 | €1,015,799 | €1,070,174 | +€54,375 | +5.4% |
| Fixed assets | 21/28 | €261,751 | €215,188 | -€46,563 | -17.8% |
| Tangible fixed assets | 22/27 | €261,632 | €215,069 | -€46,563 | -17.8% |
| Plant, machinery and equipment | 23 | €240,615 | €199,700 | -€40,915 | -17.0% |
| Furniture and vehicles | 24 | €21,017 | €15,369 | -€5,648 | -26.9% |
| Financial fixed assets | 28 | €119 | €119 | = | 0.0% |
| Current assets | 29/58 | €754,048 | €854,986 | +€100,938 | +13.4% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €520,857 | €614,464 | +€93,607 | +18.0% |
| Deferred charges and accrued income | 490/1 | €83,191 | €90,522 | +€7,331 | +8.8% |
| Total equity and liabilities | 10/49 | €1,015,799 | €1,070,174 | +€54,375 | +5.4% |
| Equity | 10/15 | €648,717 | €715,727 | +€67,010 | +10.3% |
| Contributions | 10/11 | €38,000 | €38,000 | = | 0.0% |
| Reserves | 13 | €610,200 | €677,210 | +€67,010 | +11.0% |
| Non-distributable reserves | 130/1 | €3,800 | €3,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,800 | €3,800 | = | 0.0% |
| Distributable reserves | 133 | €606,400 | €673,410 | +€67,010 | +11.1% |
| Profit (loss) carried forward | 14 | €517 | €517 | = | 0.0% |
| Amounts payable | 17/49 | €367,083 | €354,447 | -€12,635 | -3.4% |
| Amounts payable after more than one year | 17 | €119,146 | €95,151 | -€23,995 | -20.1% |
| Financial debts | 170/4 | €119,146 | €95,151 | -€23,995 | -20.1% |
| Amounts payable within one year | 42/48 | €223,185 | €221,898 | -€1,287 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €46,066 | €42,825 | -€3,241 | -7.0% |
| Trade debts | 44 | €15,866 | €32,510 | +€16,645 | +105% |
| Suppliers | 440/4 | €15,866 | €32,510 | +€16,645 | +105% |
| Taxes, remuneration and social security | 45 | €22,940 | €36,379 | +€13,439 | +58.6% |
| Taxes | 450/3 | €7,549 | €23,386 | +€15,837 | +210% |
| Remuneration and social security | 454/9 | €15,391 | €12,993 | -€2,398 | -15.6% |
| Other amounts payable | 47/48 | €138,313 | €110,183 | -€28,130 | -20.3% |
| Accrued charges and deferred income | 492/3 | €24,752 | €37,399 | +€12,647 | +51.1% |
| Remuneration, social security and pensions | 62 | €75,899 | €68,955 | -€6,943 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,610 | €55,050 | +€1,440 | +2.7% |
| Other operating charges | 640/8 | €3,179 | €501 | -€2,678 | -84.2% |
| Non-recurring operating charges | 66A | €885 | €196 | -€689 | -77.9% |
| Gross operating margin | 9900 | €339,764 | €355,452 | +€15,688 | +4.6% |
| Operating profit (loss) | 9901 | €206,191 | €230,750 | +€24,559 | +11.9% |
| Financial income | 75/76B | €6,399 | €7,615 | +€1,216 | +19.0% |
| Recurring financial income | 75 | €6,399 | €7,615 | +€1,216 | +19.0% |
| Financial charges | 65/66B | €4,046 | €4,059 | +€13 | +0.3% |
| Recurring financial charges | 65 | €4,046 | €4,059 | +€13 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €208,545 | €234,306 | +€25,762 | +12.4% |
| Income taxes | 67/77 | €62,340 | €70,457 | +€8,118 | +13.0% |
| Profit (loss) for the period | 9904 | €146,205 | €163,849 | +€17,644 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €146,205 | €163,849 | +€17,644 | +12.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.