JDENTAL: 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.
JDENTAL
Largest movements
- Cash -€3,992
down €3,992 (-4.9%), from €81,206 to €77,215
mainly Investment in fixed assets (net) (-€28,409) and Trade debts (-€7,401)
- Receivables within one year +€3,990
up €3,990 (+15.3%), from €26,131 to €30,120
of which Other amounts receivable: +€4,166
- Trade debts -€7,401
down €7,401 (-51.5%), from €14,358 to €6,957
- Debts after one year -€5,806
down €5,806 (-10.7%), from €54,190 to €48,384
- Current portion of long-term debt +€5,052
up €5,052 (+28.1%), from €17,991 to €23,044
- Tax, wage and social debts +€3,605
up €3,605 (+32.4%), from €11,117 to €14,722
of which Remuneration and social security: +€3,745
- Profit (loss) carried forward +€2,703
up €2,703 (+16.9%), from €15,969 to €18,672
- Gross operating margin -€21,270
down €21,270 (-12.8%), from €166,251 to €144,981
- Staff costs +€16,910
up €16,910 (+20.2%), from €83,689 to €100,599
- Taxes -€4,848
down €4,848 (-33.1%), from €14,643 to €9,795
- Depreciation +€1,724
up €1,724 (+6.4%), from €26,973 to €28,696
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 | €210,713 | €208,863 | -€1,851 | -0.9% |
| Fixed assets | 21/28 | €98,584 | €98,296 | -€288 | -0.3% |
| Tangible fixed assets | 22/27 | €98,584 | €98,296 | -€288 | -0.3% |
| Plant, machinery and equipment | 23 | €16,938 | €10,660 | -€6,279 | -37.1% |
| Furniture and vehicles | 24 | €1,653 | €971 | -€682 | -41.3% |
| Leasing and similar rights | 25 | €71,737 | €52,939 | -€18,798 | -26.2% |
| Other tangible fixed assets | 26 | €8,256 | €33,727 | +€25,471 | +309% |
| Current assets | 29/58 | €112,130 | €110,566 | -€1,563 | -1.4% |
| Amounts receivable within one year | 40/41 | €26,131 | €30,120 | +€3,990 | +15.3% |
| Trade receivables | 40 | €22,716 | €22,540 | -€176 | -0.8% |
| Other amounts receivable | 41 | €3,415 | €7,581 | +€4,166 | +122% |
| Cash at bank and in hand | 54/58 | €81,206 | €77,215 | -€3,992 | -4.9% |
| Deferred charges and accrued income | 490/1 | €4,793 | €3,232 | -€1,561 | -32.6% |
| Total equity and liabilities | 10/49 | €210,713 | €208,863 | -€1,851 | -0.9% |
| Equity | 10/15 | €112,229 | €114,932 | +€2,703 | +2.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | - | -€12,400 | |
| Other | 1109/19 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €83,860 | €83,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €82,000 | €82,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,969 | €18,672 | +€2,703 | +16.9% |
| Amounts payable | 17/49 | €98,485 | €93,931 | -€4,554 | -4.6% |
| Amounts payable after more than one year | 17 | €54,190 | €48,384 | -€5,806 | -10.7% |
| Financial debts | 170/4 | €54,190 | €48,384 | -€5,806 | -10.7% |
| Amounts payable within one year | 42/48 | €44,294 | €45,546 | +€1,252 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €17,991 | €23,044 | +€5,052 | +28.1% |
| Trade debts | 44 | €14,358 | €6,957 | -€7,401 | -51.5% |
| Suppliers | 440/4 | €14,358 | €6,957 | -€7,401 | -51.5% |
| Taxes, remuneration and social security | 45 | €11,117 | €14,722 | +€3,605 | +32.4% |
| Taxes | 450/3 | €2,586 | €2,447 | -€139 | -5.4% |
| Remuneration and social security | 454/9 | €8,531 | €12,275 | +€3,745 | +43.9% |
| Other amounts payable | 47/48 | €828 | €823 | -€5 | -0.6% |
| Remuneration, social security and pensions | 62 | €83,689 | €100,599 | +€16,910 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,973 | €28,696 | +€1,724 | +6.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €166,251 | €144,981 | -€21,270 | -12.8% |
| Operating profit (loss) | 9901 | €55,202 | €15,286 | -€39,916 | -72.3% |
| Financial income | 75/76B | €134 | €414 | +€280 | +209% |
| Recurring financial income | 75 | €134 | €414 | +€280 | +209% |
| Financial charges | 65/66B | €4,046 | €3,201 | -€845 | -20.9% |
| Recurring financial charges | 65 | €4,046 | €3,201 | -€845 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €51,290 | €12,498 | -€38,791 | -75.6% |
| Income taxes | 67/77 | €14,643 | €9,795 | -€4,848 | -33.1% |
| Profit (loss) for the period | 9904 | €36,647 | €2,703 | -€33,944 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,647 | €2,703 | -€33,944 | -92.6% |
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 17 October 2026 via checked.be.