JCM DENTAL: what changed
What changed
JCM DENTAL
NACE 72.109, Other research and development on natural sciences
filed annual accounts (NBB)
Net result for the year
€54,906
2024 · -€17,516+€72,423
Equity
€15,442
2024 · €6,267+€9,175
Cash
€19,271
2024 · €19,273-€1
Balance sheet total
€276,276
2024 · €258,050+€18,226
Largest movements
Assets
- Receivables within one year +€49,016
up €49,016 (+43.0%), from €113,933 to €162,950
of which Other amounts receivable: +€29,624
- Tangible fixed assets -€31,000
down €31,000 (-68.4%), from €45,324 to €14,324
of which Furniture and vehicles: -€31,734
- Deferred charges and accrued income +€3,879
up €3,879 (+35.7%), from €10,876 to €14,755
Equity and liabilities
- Other debts +€45,732
up €45,732 (+61.2%), from €74,743 to €120,475
- Tax, wage and social debts -€30,116
down €30,116 (-47.9%), from €62,815 to €32,698
of which Taxes: -€18,360
- Debts after one year -€19,025
down €19,025 (-72.0%), from €26,416 to €7,391
- Trade debts +€11,864
up €11,864 (+17.2%), from €69,033 to €80,897
- Profit (loss) carried forward +€9,175
up €9,175, from -€7,233 to €1,942
Income statement
- Staff costs -€86,275
down €86,275 (-63.4%), from €136,017 to €49,741
- Taxes +€14,633
up €14,633 (+3,460%), from €423 to €15,056
- Depreciation -€7,706
down €7,706 (-35.1%), from €21,946 to €14,241
- Gross operating margin -€6,884
down €6,884 (-4.9%), from €141,746 to €134,862
- Other operating charges +€2,230
up €2,230 (+257%), from €869 to €3,099
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€17,516
Gross operating margin
-€6,884
Staff costs
+€86,275
Depreciation
+€7,706
Other operating charges
-€2,230
Financial income
+€1,455
Financial charges
+€733
Taxes
-€14,633
Result 2025
€54,906
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,510
Investment
+€19,479
Financing
-€63,991
Cash 2024
€19,273
From operations (derived)
+€44,510
Net result for the year
+€54,906
Depreciation
+€14,241
Stocks and contracts
+€948
Receivables within one year
-€49,016
Deferred charges and accrued income
-€3,879
Trade debts
+€11,864
Tax, wage and social debts
-€30,116
Other debts
+€45,732
Accrued charges and deferred income
-€169
Investment (derived)
+€19,479
Investment in fixed assets (net)
+€19,479
Financing
-€63,991
Debts after one year
-€19,025
Current portion of long-term debt
+€766
Contributions, distributions and other
-€45,732
Cash 2025
€19,271
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €258,050 | €276,276 | +€18,226 | +7.1% |
| Fixed assets | 21/28 | €48,044 | €14,324 | -€33,720 | -70.2% |
| Tangible fixed assets | 22/27 | €45,324 | €14,324 | -€31,000 | -68.4% |
| Plant, machinery and equipment | 23 | - | €1,357 | +€1,357 | |
| Furniture and vehicles | 24 | €43,816 | €12,082 | -€31,734 | -72.4% |
| Other tangible fixed assets | 26 | €1,508 | €885 | -€623 | -41.3% |
| Financial fixed assets | 28 | €2,720 | €0 | -€2,720 | -100% |
| Current assets | 29/58 | €210,006 | €261,952 | +€51,946 | +24.7% |
| Amounts receivable after more than one year | 29 | €63,000 | €63,000 | = | 0.0% |
| Other amounts receivable | 291 | €63,000 | €63,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,924 | €1,976 | -€948 | -32.4% |
| Stocks | 30/36 | €2,924 | €1,976 | -€948 | -32.4% |
| Amounts receivable within one year | 40/41 | €113,933 | €162,950 | +€49,016 | +43.0% |
| Trade receivables | 40 | €51,775 | €71,167 | +€19,392 | +37.5% |
| Other amounts receivable | 41 | €62,158 | €91,782 | +€29,624 | +47.7% |
| Cash at bank and in hand | 54/58 | €19,273 | €19,271 | -€1 | 0.0% |
| Deferred charges and accrued income | 490/1 | €10,876 | €14,755 | +€3,879 | +35.7% |
| Total equity and liabilities | 10/49 | €258,050 | €276,276 | +€18,226 | +7.1% |
| Equity | 10/15 | €6,267 | €15,442 | +€9,175 | +146% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,100 | €1,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,100 | €1,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,100 | €1,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,233 | €1,942 | +€9,175 | |
| Amounts payable | 17/49 | €251,783 | €260,834 | +€9,051 | +3.6% |
| Amounts payable after more than one year | 17 | €26,416 | €7,391 | -€19,025 | -72.0% |
| Financial debts | 170/4 | €26,416 | €7,391 | -€19,025 | -72.0% |
| Amounts payable within one year | 42/48 | €224,850 | €253,095 | +€28,245 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €18,259 | €19,025 | +€766 | +4.2% |
| Trade debts | 44 | €69,033 | €80,897 | +€11,864 | +17.2% |
| Suppliers | 440/4 | €69,033 | €80,897 | +€11,864 | +17.2% |
| Taxes, remuneration and social security | 45 | €62,815 | €32,698 | -€30,116 | -47.9% |
| Taxes | 450/3 | €43,414 | €25,054 | -€18,360 | -42.3% |
| Remuneration and social security | 454/9 | €19,401 | €7,644 | -€11,757 | -60.6% |
| Other amounts payable | 47/48 | €74,743 | €120,475 | +€45,732 | +61.2% |
| Accrued charges and deferred income | 492/3 | €517 | €348 | -€169 | -32.6% |
| Remuneration, social security and pensions | 62 | €136,017 | €49,741 | -€86,275 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,946 | €14,241 | -€7,706 | -35.1% |
| Other operating charges | 640/8 | €869 | €3,099 | +€2,230 | +257% |
| Gross operating margin | 9900 | €141,746 | €134,862 | -€6,884 | -4.9% |
| Operating profit (loss) | 9901 | -€17,086 | €67,781 | +€84,867 | |
| Financial income | 75/76B | €2,356 | €3,811 | +€1,455 | +61.8% |
| Recurring financial income | 75 | €2,356 | €3,811 | +€1,455 | +61.8% |
| Financial charges | 65/66B | €2,364 | €1,630 | -€733 | -31.0% |
| Recurring financial charges | 65 | €2,364 | €1,630 | -€733 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | -€17,093 | €69,962 | +€87,055 | |
| Income taxes | 67/77 | €423 | €15,056 | +€14,633 | +3,460% |
| Profit (loss) for the period | 9904 | -€17,516 | €54,906 | +€72,423 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,516 | €54,906 | +€72,423 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.