JARL 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.
JARL DENTAL
Largest movements
- Cash +€26,846
up €26,846 (+36.3%), from €73,992 to €100,838
mainly Net result for the year (+€36,303) and Deferred charges and accrued income (+€3,300)
- Deferred charges and accrued income -€3,300
down €3,300 (-26.0%), from €12,717 to €9,417
- Profit (loss) carried forward +€36,303
up €36,303 (+91.9%), from €39,484 to €75,787
- Other debts -€13,764
down €13,764 (-39.3%), from €35,016 to €21,252
- Trade debts +€2,722
up €2,722 (+10,187%), from €27 to €2,749
- Gross operating margin -€2,859
down €2,859 (-5.7%), from €50,408 to €47,549
- Depreciation +€939
up €939 (+164%), from €571 to €1,510
- Taxes -€618
down €618 (-6.0%), from €10,309 to €9,691
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 | €88,886 | €113,529 | +€24,643 | +27.7% |
| Fixed assets | 21/28 | €2,177 | €3,274 | +€1,097 | +50.4% |
| Tangible fixed assets | 22/27 | €2,177 | €3,274 | +€1,097 | +50.4% |
| Furniture and vehicles | 24 | €2,177 | €3,274 | +€1,097 | +50.4% |
| Current assets | 29/58 | €86,710 | €110,255 | +€23,546 | +27.2% |
| Cash at bank and in hand | 54/58 | €73,992 | €100,838 | +€26,846 | +36.3% |
| Deferred charges and accrued income | 490/1 | €12,717 | €9,417 | -€3,300 | -26.0% |
| Total equity and liabilities | 10/49 | €88,886 | €113,529 | +€24,643 | +27.7% |
| Equity | 10/15 | €42,484 | €78,787 | +€36,303 | +85.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,484 | €75,787 | +€36,303 | +91.9% |
| Amounts payable | 17/49 | €46,402 | €34,742 | -€11,660 | -25.1% |
| Amounts payable within one year | 42/48 | €46,402 | €34,742 | -€11,660 | -25.1% |
| Trade debts | 44 | €27 | €2,749 | +€2,722 | +10,187% |
| Suppliers | 440/4 | €27 | €2,749 | +€2,722 | +10,187% |
| Taxes, remuneration and social security | 45 | €11,359 | €10,741 | -€618 | -5.4% |
| Taxes | 450/3 | €11,359 | €10,741 | -€618 | -5.4% |
| Other amounts payable | 47/48 | €35,016 | €21,252 | -€13,764 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €571 | €1,510 | +€939 | +164% |
| Gross operating margin | 9900 | €50,408 | €47,549 | -€2,859 | -5.7% |
| Operating profit (loss) | 9901 | €49,837 | €46,039 | -€3,798 | -7.6% |
| Financial charges | 65/66B | €43 | €45 | +€2 | +4.1% |
| Recurring financial charges | 65 | €43 | €45 | +€2 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €49,794 | €45,994 | -€3,800 | -7.6% |
| Income taxes | 67/77 | €10,309 | €9,691 | -€618 | -6.0% |
| Profit (loss) for the period | 9904 | €39,484 | €36,303 | -€3,181 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,484 | €36,303 | -€3,181 | -8.1% |
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 26 October 2026 via checked.be.