JD 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.
JD DENTAL
Largest movements
- Tangible fixed assets +€370,785
up €370,785 (+72.7%), from €510,189 to €880,974
- Cash -€55,970
down €55,970 (-96.9%), from €57,738 to €1,768
mainly Investment in fixed assets (net) (-€422,612) and Net result for the year (-€15,793)
- Debts after one year +€262,806
up €262,806 (+57.7%), from €455,077 to €717,883
- Current portion of long-term debt +€30,141
up €30,141 (+171%), from €17,602 to €47,743
- Other debts +€16,653
up €16,653 (+10.3%), from €162,330 to €178,983
- Profit (loss) carried forward -€15,793
down €15,793 (-25.2%), from -€62,571 to -€78,365
- Gross operating margin +€44,312
up €44,312 (+135%), from €32,815 to €77,127
- Depreciation +€32,999
up €32,999 (+186%), from €17,698 to €50,697
- Staff costs +€19,291
new in 2025: €19,291
- Financial charges +€7,726
up €7,726 (+62.3%), from €12,396 to €20,122
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 | €581,073 | €889,127 | +€308,053 | +53.0% |
| Fixed assets | 21/28 | €513,434 | €885,349 | +€371,915 | +72.4% |
| Intangible fixed assets | 21 | €3,246 | €4,375 | +€1,130 | +34.8% |
| Tangible fixed assets | 22/27 | €510,189 | €880,974 | +€370,785 | +72.7% |
| Land and buildings | 22 | €485,716 | €627,323 | +€141,607 | +29.2% |
| Plant, machinery and equipment | 23 | €24,002 | €205,365 | +€181,363 | +756% |
| Furniture and vehicles | 24 | €470 | €48,286 | +€47,816 | +10,168% |
| Current assets | 29/58 | €67,639 | €3,778 | -€63,861 | -94.4% |
| Amounts receivable within one year | 40/41 | €1,300 | €1,467 | +€167 | +12.8% |
| Trade receivables | 40 | - | €167 | +€167 | |
| Other amounts receivable | 41 | €1,300 | €1,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,738 | €1,768 | -€55,970 | -96.9% |
| Deferred charges and accrued income | 490/1 | €8,601 | €543 | -€8,058 | -93.7% |
| Total equity and liabilities | 10/49 | €581,073 | €889,127 | +€308,053 | +53.0% |
| Equity | 10/15 | -€57,571 | -€73,365 | -€15,793 | -27.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€62,571 | -€78,365 | -€15,793 | -25.2% |
| Amounts payable | 17/49 | €638,645 | €962,491 | +€323,847 | +50.7% |
| Amounts payable after more than one year | 17 | €455,077 | €717,883 | +€262,806 | +57.7% |
| Financial debts | 170/4 | €455,077 | €717,883 | +€262,806 | +57.7% |
| Amounts payable within one year | 42/48 | €183,567 | €244,609 | +€61,041 | +33.3% |
| Current portion of amounts payable after more than one year | 42 | €17,602 | €47,743 | +€30,141 | +171% |
| Trade debts | 44 | €635 | €9,234 | +€8,599 | +1,354% |
| Suppliers | 440/4 | €635 | €9,234 | +€8,599 | +1,354% |
| Taxes, remuneration and social security | 45 | €3,000 | €8,649 | +€5,649 | +188% |
| Taxes | 450/3 | €3,000 | €3,681 | +€681 | +22.7% |
| Remuneration and social security | 454/9 | - | €4,968 | +€4,968 | |
| Other amounts payable | 47/48 | €162,330 | €178,983 | +€16,653 | +10.3% |
| Remuneration, social security and pensions | 62 | - | €19,291 | +€19,291 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,698 | €50,697 | +€32,999 | +186% |
| Other operating charges | 640/8 | €2,300 | €2,810 | +€511 | +22.2% |
| Gross operating margin | 9900 | €32,815 | €77,127 | +€44,312 | +135% |
| Operating profit (loss) | 9901 | €12,818 | €4,329 | -€8,489 | -66.2% |
| Financial charges | 65/66B | €12,396 | €20,122 | +€7,726 | +62.3% |
| Recurring financial charges | 65 | €12,396 | €20,122 | +€7,726 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €422 | -€15,793 | -€16,215 | |
| Profit (loss) for the period | 9904 | €422 | -€15,793 | -€16,215 | |
| Profit (loss) for the period to be appropriated | 9905 | €422 | -€15,793 | -€16,215 |
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 23 October 2026 via checked.be.