DENTAL MERODE: 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 MERODE
Largest movements
- Cash +€323,001
up €323,001 (+295%), from €109,584 to €432,585
mainly Current investments (+€250,000) and Net result for the year (+€61,935)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Reserves +€61,935
up €61,935 (+23.3%), from €265,386 to €327,321
of which Distributable reserves: +€61,935
- Other debts +€16,510
up €16,510 (+69.7%), from €23,675 to €40,185
- Tax, wage and social debts -€10,869
down €10,869 (-46.3%), from €23,462 to €12,593
of which Taxes: -€6,369
- Depreciation -€6,861
no longer reported in 2025 (was €6,861)
- Gross operating margin -€3,989
down €3,989 (-4.3%), from €92,384 to €88,395
- Financial income +€2,543
up €2,543 (+473%), from €538 to €3,081
- Other operating charges +€1,306
up €1,306 (+48.4%), from €2,696 to €4,001
- Taxes +€1,143
up €1,143 (+4.8%), from €23,584 to €24,727
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 | €401,410 | €473,125 | +€71,714 | +17.9% |
| Fixed assets | 21/28 | €38,513 | €38,513 | = | 0.0% |
| Tangible fixed assets | 22/27 | €38,513 | €38,513 | = | 0.0% |
| Land and buildings | 22 | €24,440 | €24,440 | = | 0.0% |
| Plant, machinery and equipment | 23 | €14,073 | €14,073 | = | 0.0% |
| Current assets | 29/58 | €362,897 | €434,612 | +€71,714 | +19.8% |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €109,584 | €432,585 | +€323,001 | +295% |
| Deferred charges and accrued income | 490/1 | €3,313 | €2,027 | -€1,286 | -38.8% |
| Total equity and liabilities | 10/49 | €401,410 | €473,125 | +€71,714 | +17.9% |
| Equity | 10/15 | €351,486 | €413,421 | +€61,935 | +17.6% |
| Contributions | 10/11 | €86,100 | €86,100 | = | 0.0% |
| Reserves | 13 | €265,386 | €327,321 | +€61,935 | +23.3% |
| Non-distributable reserves | 130/1 | €8,610 | €8,610 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,610 | €8,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €513 | €513 | = | 0.0% |
| Distributable reserves | 133 | €256,264 | €318,199 | +€61,935 | +24.2% |
| Amounts payable | 17/49 | €49,924 | €59,703 | +€9,779 | +19.6% |
| Amounts payable within one year | 42/48 | €49,902 | €59,703 | +€9,801 | +19.6% |
| Trade debts | 44 | €2,766 | €6,925 | +€4,159 | +150% |
| Suppliers | 440/4 | €2,766 | €6,925 | +€4,159 | +150% |
| Taxes, remuneration and social security | 45 | €23,462 | €12,593 | -€10,869 | -46.3% |
| Taxes | 450/3 | €18,962 | €12,593 | -€6,369 | -33.6% |
| Remuneration and social security | 454/9 | €4,500 | - | -€4,500 | |
| Other amounts payable | 47/48 | €23,675 | €40,185 | +€16,510 | +69.7% |
| Accrued charges and deferred income | 492/3 | €22 | - | -€22 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,861 | - | -€6,861 | |
| Other operating charges | 640/8 | €2,696 | €4,001 | +€1,306 | +48.4% |
| Gross operating margin | 9900 | €92,384 | €88,395 | -€3,989 | -4.3% |
| Operating profit (loss) | 9901 | €82,828 | €84,394 | +€1,565 | +1.9% |
| Financial income | 75/76B | €538 | €3,081 | +€2,543 | +473% |
| Recurring financial income | 75 | €538 | €3,081 | +€2,543 | +473% |
| Financial charges | 65/66B | €560 | €812 | +€252 | +45.1% |
| Recurring financial charges | 65 | €560 | €812 | +€252 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €82,806 | €86,662 | +€3,856 | +4.7% |
| Income taxes | 67/77 | €23,584 | €24,727 | +€1,143 | +4.8% |
| Profit (loss) for the period | 9904 | €59,222 | €61,935 | +€2,713 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,222 | €61,935 | +€2,713 | +4.6% |
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.