SERNA-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.
SERNA-DENTAL
Largest movements
- Cash +€71,307
up €71,307 (+36.9%), from €193,103 to €264,409
mainly Net result for the year (+€63,048) and Tax, wage and social debts (+€4,000)
- Profit (loss) carried forward +€63,048
up €63,048 (+23.0%), from €273,728 to €336,776
- Tax, wage and social debts +€4,000
new in 2024: €4,000
- Gross operating margin +€44,354
up €44,354 (+110%), from €40,316 to €84,670
- Taxes -€4,411
down €4,411 (-20.6%), from €21,411 to €17,000
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,949 | €366,950 | +€69,002 | +23.2% |
| Fixed assets | 21/28 | €2,264 | €25 | -€2,239 | -98.9% |
| Tangible fixed assets | 22/27 | €2,239 | - | -€2,239 | |
| Furniture and vehicles | 24 | €2,239 | - | -€2,239 | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €295,685 | €366,925 | +€71,240 | +24.1% |
| Amounts receivable within one year | 40/41 | €102,583 | €101,700 | -€883 | -0.9% |
| Other amounts receivable | 41 | €102,583 | €101,700 | -€883 | -0.9% |
| Cash at bank and in hand | 54/58 | €193,103 | €264,409 | +€71,307 | +36.9% |
| Deferred charges and accrued income | 490/1 | - | €816 | +€816 | |
| Total equity and liabilities | 10/49 | €297,949 | €366,950 | +€69,002 | +23.2% |
| Equity | 10/15 | €295,728 | €358,776 | +€63,048 | +21.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €273,728 | €336,776 | +€63,048 | +23.0% |
| Amounts payable | 17/49 | €2,220 | €8,174 | +€5,953 | +268% |
| Amounts payable within one year | 42/48 | €2,220 | €8,174 | +€5,953 | +268% |
| Trade debts | 44 | €660 | - | -€660 | |
| Suppliers | 440/4 | €660 | - | -€660 | |
| Advances received on contracts in progress | 46 | €1,560 | €1,560 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €4,000 | +€4,000 | |
| Taxes | 450/3 | - | €4,000 | +€4,000 | |
| Other amounts payable | 47/48 | - | €2,614 | +€2,614 | |
| Remuneration, social security and pensions | 62 | €1,482 | €1,324 | -€158 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,776 | €2,239 | -€538 | -19.4% |
| Other operating charges | 640/8 | €1,176 | €967 | -€209 | -17.8% |
| Gross operating margin | 9900 | €40,316 | €84,670 | +€44,354 | +110% |
| Operating profit (loss) | 9901 | €34,881 | €80,140 | +€45,259 | +130% |
| Financial income | 75/76B | €738 | €0 | -€738 | -100.0% |
| Recurring financial income | 75 | €738 | €0 | -€738 | -100.0% |
| Financial charges | 65/66B | €84 | €92 | +€8 | +9.5% |
| Recurring financial charges | 65 | €84 | €92 | +€8 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €35,535 | €80,048 | +€44,513 | +125% |
| Income taxes | 67/77 | €21,411 | €17,000 | -€4,411 | -20.6% |
| Profit (loss) for the period | 9904 | €14,124 | €63,048 | +€48,924 | +346% |
| Profit (loss) for the period to be appropriated | 9905 | €14,124 | €63,048 | +€48,924 | +346% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.