DENTAL MA: 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.
DENTAL MA
Largest movements
- Receivables within one year +€7,602
up €7,602 (+59.0%), from €12,889 to €20,491
of which Trade receivables: +€8,021
- Cash -€391
no longer reported in 2025 (was €391)
mainly Receivables within one year (-€7,602) and Investment in fixed assets (net) (-€791)
- Deferred charges and accrued income -€353
down €353 (-54.6%), from €646 to €293
- Tangible fixed assets -€255
down €255 (-8.5%), from €2,987 to €2,732
of which Plant, machinery and equipment: -€519
- Trade debts +€3,623
up €3,623 (+37.5%), from €9,672 to €13,294
- Other debts +€2,081
up €2,081 (+41.9%), from €4,972 to €7,053
- Tax, wage and social debts +€672
up €672 (+37.9%), from €1,773 to €2,446
of which Remuneration and social security: +€2,064
- Financial charges +€1,473
up €1,473 (+238%), from €618 to €2,091
- Other operating charges -€428
down €428 (-84.0%), from €510 to €82
- Gross operating margin -€408
down €408 (-9.5%), from €4,321 to €3,912
- Taxes -€248
down €248 (-26.9%), from €919 to €672
- Financial income -€73
no longer reported in 2025 (was €73)
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 | €16,914 | €23,516 | +€6,603 | +39.0% |
| Fixed assets | 21/28 | €2,987 | €2,732 | -€255 | -8.5% |
| Tangible fixed assets | 22/27 | €2,987 | €2,732 | -€255 | -8.5% |
| Land and buildings | 22 | €1,778 | €1,573 | -€205 | -11.5% |
| Plant, machinery and equipment | 23 | €1,210 | €690 | -€519 | -42.9% |
| Furniture and vehicles | 24 | - | €469 | +€469 | |
| Current assets | 29/58 | €13,926 | €20,784 | +€6,858 | +49.2% |
| Amounts receivable within one year | 40/41 | €12,889 | €20,491 | +€7,602 | +59.0% |
| Trade receivables | 40 | €12,257 | €20,279 | +€8,021 | +65.4% |
| Other amounts receivable | 41 | €632 | €212 | -€420 | -66.4% |
| Cash at bank and in hand | 54/58 | €391 | - | -€391 | |
| Deferred charges and accrued income | 490/1 | €646 | €293 | -€353 | -54.6% |
| Total equity and liabilities | 10/49 | €16,914 | €23,516 | +€6,603 | +39.0% |
| Equity | 10/15 | €496 | €518 | +€21 | +4.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€504 | -€482 | +€21 | +4.2% |
| Amounts payable | 17/49 | €16,417 | €22,998 | +€6,581 | +40.1% |
| Amounts payable within one year | 42/48 | €16,417 | €22,804 | +€6,386 | +38.9% |
| Financial debts | 43 | - | €10 | +€10 | |
| Credit institutions | 430/8 | - | €10 | +€10 | |
| Trade debts | 44 | €9,672 | €13,294 | +€3,623 | +37.5% |
| Suppliers | 440/4 | €9,672 | €13,294 | +€3,623 | +37.5% |
| Taxes, remuneration and social security | 45 | €1,773 | €2,446 | +€672 | +37.9% |
| Taxes | 450/3 | €1,773 | €382 | -€1,392 | -78.5% |
| Remuneration and social security | 454/9 | - | €2,064 | +€2,064 | |
| Other amounts payable | 47/48 | €4,972 | €7,053 | +€2,081 | +41.9% |
| Accrued charges and deferred income | 492/3 | - | €195 | +€195 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,056 | €1,046 | -€10 | -0.9% |
| Other operating charges | 640/8 | €510 | €82 | -€428 | -84.0% |
| Gross operating margin | 9900 | €4,321 | €3,912 | -€408 | -9.5% |
| Operating profit (loss) | 9901 | €2,755 | €2,784 | +€29 | +1.1% |
| Financial income | 75/76B | €73 | - | -€73 | |
| Recurring financial income | 75 | €73 | - | -€73 | |
| Financial charges | 65/66B | €618 | €2,091 | +€1,473 | +238% |
| Recurring financial charges | 65 | €618 | €2,091 | +€1,473 | +238% |
| Profit (loss) for the period before taxes | 9903 | €2,210 | €693 | -€1,517 | -68.6% |
| Income taxes | 67/77 | €919 | €672 | -€248 | -26.9% |
| Profit (loss) for the period | 9904 | €1,291 | €21 | -€1,269 | -98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,291 | €21 | -€1,269 | -98.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.