J 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.
J Dental
Largest movements
- Current investments +€238,409
up €238,409 (+77.9%), from €306,195 to €544,604
- Cash -€119,389
down €119,389 (-22.9%), from €521,500 to €402,112
mainly Current investments (-€238,409) and Deferred charges and accrued income (-€1,635)
- Reserves +€99,230
up €99,230 (+12.3%), from €804,558 to €903,788
of which Distributable reserves: +€99,230
- Gross operating margin +€3,576
up €3,576 (+2.7%), from €131,755 to €135,331
- Financial charges +€3,342
up €3,342 (+2,683%), from €125 to €3,466
- Financial income -€2,365
down €2,365 (-17.1%), from €13,796 to €11,431
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 | €866,112 | €980,199 | +€114,087 | +13.2% |
| Fixed assets | 21/28 | €6,124 | €4,555 | -€1,568 | -25.6% |
| Tangible fixed assets | 22/27 | €6,124 | €4,555 | -€1,568 | -25.6% |
| Plant, machinery and equipment | 23 | €6,124 | €4,555 | -€1,568 | -25.6% |
| Current assets | 29/58 | €859,988 | €975,644 | +€115,655 | +13.4% |
| Amounts receivable within one year | 40/41 | €11,903 | €6,903 | -€5,000 | -42.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,903 | €6,903 | -€5,000 | -42.0% |
| Current investments | 50/53 | €306,195 | €544,604 | +€238,409 | +77.9% |
| Cash at bank and in hand | 54/58 | €521,500 | €402,112 | -€119,389 | -22.9% |
| Deferred charges and accrued income | 490/1 | €20,390 | €22,025 | +€1,635 | +8.0% |
| Total equity and liabilities | 10/49 | €866,112 | €980,199 | +€114,087 | +13.2% |
| Equity | 10/15 | €816,958 | €916,188 | +€99,230 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €804,558 | €903,788 | +€99,230 | +12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €802,698 | €901,928 | +€99,230 | +12.4% |
| Amounts payable | 17/49 | €49,154 | €64,011 | +€14,857 | +30.2% |
| Amounts payable within one year | 42/48 | €46,740 | €61,853 | +€15,114 | +32.3% |
| Trade debts | 44 | €1,293 | €1,043 | -€249 | -19.3% |
| Suppliers | 440/4 | €1,293 | €1,043 | -€249 | -19.3% |
| Taxes, remuneration and social security | 45 | €2,500 | €10,724 | +€8,224 | +329% |
| Taxes | 450/3 | - | €8,224 | +€8,224 | |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €42,947 | €50,085 | +€7,138 | +16.6% |
| Accrued charges and deferred income | 492/3 | €2,415 | €2,158 | -€257 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €611 | €1,568 | +€957 | +157% |
| Other operating charges | 640/8 | €817 | €946 | +€129 | +15.8% |
| Gross operating margin | 9900 | €131,755 | €135,331 | +€3,576 | +2.7% |
| Operating profit (loss) | 9901 | €130,327 | €132,817 | +€2,490 | +1.9% |
| Financial income | 75/76B | €13,796 | €11,431 | -€2,365 | -17.1% |
| Recurring financial income | 75 | €13,796 | €11,431 | -€2,365 | -17.1% |
| Financial charges | 65/66B | €125 | €3,466 | +€3,342 | +2,683% |
| Recurring financial charges | 65 | €125 | €3,466 | +€3,342 | +2,683% |
| Profit (loss) for the period before taxes | 9903 | €143,998 | €140,781 | -€3,217 | -2.2% |
| Income taxes | 67/77 | €42,450 | €41,551 | -€900 | -2.1% |
| Profit (loss) for the period | 9904 | €101,548 | €99,230 | -€2,318 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €101,548 | €99,230 | -€2,318 | -2.3% |
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.