JAS 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.
JAS DENTAL
Largest movements
- Cash +€11,527
up €11,527 (+70.8%), from €16,278 to €27,805
mainly Net result for the year (+€47,933) and Tax, wage and social debts (+€12,010)
- Tangible fixed assets -€9,125
down €9,125 (-37.3%), from €24,456 to €15,331
of which Leasing and similar rights: -€7,308
- Deferred charges and accrued income +€8,293
up €8,293 (+159%), from €5,220 to €13,514
- Receivables within one year -€955
down €955 (-4.1%), from €23,318 to €22,364
- Profit (loss) carried forward +€47,933
up €47,933, from -€2,084 to €45,849
- Provisions -€36,732
down €36,732 (-100%), from €36,732 to €0
- Tax, wage and social debts +€12,010
up €12,010 (+277%), from €4,341 to €16,351
- Trade debts -€8,936
down €8,936 (-88.1%), from €10,144 to €1,208
- Debts after one year -€7,573
down €7,573 (-57.8%), from €13,106 to €5,533
- Provisions -€73,464
down €73,464, from €36,732 to -€36,732
- Gross operating margin +€46,472
up €46,472 (+213%), from €21,828 to €68,300
- Financial charges +€35,078
up €35,078 (+16,514%), from €212 to €35,290
- Taxes +€8,537
up €8,537 (+197%), from €4,341 to €12,878
- Other operating charges -€1,210
down €1,210 (-59.4%), from €2,037 to €827
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 | €69,273 | €79,014 | +€9,741 | +14.1% |
| Fixed assets | 21/28 | €24,456 | €15,331 | -€9,125 | -37.3% |
| Tangible fixed assets | 22/27 | €24,456 | €15,331 | -€9,125 | -37.3% |
| Furniture and vehicles | 24 | €4,757 | €2,940 | -€1,817 | -38.2% |
| Leasing and similar rights | 25 | €19,699 | €12,390 | -€7,308 | -37.1% |
| Current assets | 29/58 | €44,817 | €63,683 | +€18,866 | +42.1% |
| Amounts receivable within one year | 40/41 | €23,318 | €22,364 | -€955 | -4.1% |
| Other amounts receivable | 41 | €23,318 | €22,364 | -€955 | -4.1% |
| Cash at bank and in hand | 54/58 | €16,278 | €27,805 | +€11,527 | +70.8% |
| Deferred charges and accrued income | 490/1 | €5,220 | €13,514 | +€8,293 | +159% |
| Total equity and liabilities | 10/49 | €69,273 | €79,014 | +€9,741 | +14.1% |
| Equity | 10/15 | €416 | €48,349 | +€47,933 | +11,516% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,084 | €45,849 | +€47,933 | |
| Provisions and deferred taxes | 16 | €36,732 | €0 | -€36,732 | -100% |
| Provisions for liabilities and charges | 160/5 | €36,732 | €0 | -€36,732 | -100% |
| Other liabilities and charges | 164/5 | €36,732 | €0 | -€36,732 | -100% |
| Amounts payable | 17/49 | €32,125 | €30,665 | -€1,460 | -4.5% |
| Amounts payable after more than one year | 17 | €13,106 | €5,533 | -€7,573 | -57.8% |
| Financial debts | 170/4 | €13,106 | €5,533 | -€7,573 | -57.8% |
| Amounts payable within one year | 42/48 | €19,019 | €25,132 | +€6,113 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €4,535 | €7,573 | +€3,038 | +67.0% |
| Trade debts | 44 | €10,144 | €1,208 | -€8,936 | -88.1% |
| Suppliers | 440/4 | €10,144 | €1,208 | -€8,936 | -88.1% |
| Taxes, remuneration and social security | 45 | €4,341 | €16,351 | +€12,010 | +277% |
| Taxes | 450/3 | €4,341 | €16,351 | +€12,010 | +277% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,125 | €9,125 | = | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €36,732 | -€36,732 | -€73,464 | |
| Other operating charges | 640/8 | €2,037 | €827 | -€1,210 | -59.4% |
| Gross operating margin | 9900 | €21,828 | €68,300 | +€46,472 | +213% |
| Operating profit (loss) | 9901 | -€26,066 | €95,079 | +€121,145 | |
| Financial income | 75/76B | €1,036 | €1,021 | -€14 | -1.4% |
| Recurring financial income | 75 | €1,036 | €1,021 | -€14 | -1.4% |
| Financial charges | 65/66B | €212 | €35,290 | +€35,078 | +16,514% |
| Recurring financial charges | 65 | €212 | €35,290 | +€35,078 | +16,514% |
| Profit (loss) for the period before taxes | 9903 | -€25,243 | €60,810 | +€86,053 | |
| Income taxes | 67/77 | €4,341 | €12,878 | +€8,537 | +197% |
| Profit (loss) for the period | 9904 | -€29,584 | €47,933 | +€77,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,584 | €47,933 | +€77,516 |
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 21 October 2026 via checked.be.