JCC DENTAL: what changed
JCC DENTAL
Largest movements
- Cash +€40,649
up €40,649 (+10,805%), from €376 to €41,025
mainly Net result for the year (+€60,865) and Other debts (+€51,030)
- Intangible fixed assets -€36,000
down €36,000 (-22.2%), from €162,000 to €126,000
- Tangible fixed assets +€26,426
up €26,426 (+364%), from €7,255 to €33,681
of which Plant, machinery and equipment: +€27,798
- Receivables within one year +€11,476
up €11,476 (+18.6%), from €61,713 to €73,189
of which Other amounts receivable: +€10,592
- Deferred charges and accrued income -€5,005
down €5,005 (-9.9%), from €50,408 to €45,403
- Other debts +€51,030
up €51,030 (+519%), from €9,835 to €60,865
- Debts after one year -€12,293
down €12,293 (-6.7%), from €183,728 to €171,435
- Tax, wage and social debts -€10,585
down €10,585 (-46.9%), from €22,575 to €11,990
of which Remuneration and social security: -€5,589
- Current portion of long-term debt +€7,764
up €7,764 (+17.4%), from €44,717 to €52,481
- Gross operating margin +€66,376
up €66,376 (+64.3%), from €103,255 to €169,632
- Taxes +€11,560
up €11,560 (+194%), from €5,956 to €17,516
- Depreciation +€2,670
up €2,670 (+6.7%), from €39,595 to €42,264
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €281,751 | €319,297 | +€37,546 | +13.3% |
| Fixed assets | 21/28 | €169,255 | €159,681 | -€9,574 | -5.7% |
| Intangible fixed assets | 21 | €162,000 | €126,000 | -€36,000 | -22.2% |
| Tangible fixed assets | 22/27 | €7,255 | €33,681 | +€26,426 | +364% |
| Plant, machinery and equipment | 23 | €2,748 | €30,546 | +€27,798 | +1,012% |
| Furniture and vehicles | 24 | €4,507 | €3,135 | -€1,372 | -30.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €112,497 | €159,616 | +€47,120 | +41.9% |
| Amounts receivable within one year | 40/41 | €61,713 | €73,189 | +€11,476 | +18.6% |
| Trade receivables | 40 | - | €884 | +€884 | |
| Other amounts receivable | 41 | €61,713 | €72,305 | +€10,592 | +17.2% |
| Cash at bank and in hand | 54/58 | €376 | €41,025 | +€40,649 | +10,805% |
| Deferred charges and accrued income | 490/1 | €50,408 | €45,403 | -€5,005 | -9.9% |
| Total equity and liabilities | 10/49 | €281,751 | €319,297 | +€37,546 | +13.3% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €263,151 | €300,697 | +€37,546 | +14.3% |
| Amounts payable after more than one year | 17 | €183,728 | €171,435 | -€12,293 | -6.7% |
| Financial debts | 170/4 | €183,728 | €171,435 | -€12,293 | -6.7% |
| Amounts payable within one year | 42/48 | €79,423 | €129,263 | +€49,839 | +62.8% |
| Current portion of amounts payable after more than one year | 42 | €44,717 | €52,481 | +€7,764 | +17.4% |
| Trade debts | 44 | €2,296 | €3,926 | +€1,630 | +71.0% |
| Suppliers | 440/4 | €2,296 | €3,926 | +€1,630 | +71.0% |
| Taxes, remuneration and social security | 45 | €22,575 | €11,990 | -€10,585 | -46.9% |
| Taxes | 450/3 | €9,569 | €4,573 | -€4,996 | -52.2% |
| Remuneration and social security | 454/9 | €13,006 | €7,418 | -€5,589 | -43.0% |
| Other amounts payable | 47/48 | €9,835 | €60,865 | +€51,030 | +519% |
| Remuneration, social security and pensions | 62 | €36,610 | €38,091 | +€1,482 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,595 | €42,264 | +€2,670 | +6.7% |
| Other operating charges | 640/8 | €5,602 | €4,987 | -€615 | -11.0% |
| Gross operating margin | 9900 | €103,255 | €169,632 | +€66,376 | +64.3% |
| Operating profit (loss) | 9901 | €21,450 | €84,290 | +€62,840 | +293% |
| Financial income | 75/76B | €219 | €1 | -€218 | -99.7% |
| Recurring financial income | 75 | €219 | €1 | -€218 | -99.7% |
| Financial charges | 65/66B | €5,877 | €5,909 | +€32 | +0.5% |
| Recurring financial charges | 65 | €5,877 | €5,909 | +€32 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | €15,791 | €78,381 | +€62,590 | +396% |
| Income taxes | 67/77 | €5,956 | €17,516 | +€11,560 | +194% |
| Profit (loss) for the period | 9904 | €9,835 | €60,865 | +€51,030 | +519% |
| Profit (loss) for the period to be appropriated | 9905 | €9,835 | €60,865 | +€51,030 | +519% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.