JEBA 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.
JEBA Dental
Largest movements
- Cash +€108,811
up €108,811 (+105%), from €103,480 to €212,291
mainly Net result for the year (+€94,716) and Receivables within one year (+€14,335)
- Receivables within one year -€14,335
down €14,335 (-43.4%), from €33,032 to €18,696
- Profit (loss) carried forward +€94,716
up €94,716 (+90.4%), from €104,746 to €199,462
- Gross operating margin +€9,395
up €9,395 (+8.2%), from €114,318 to €123,713
- Taxes +€2,359
up €2,359 (+9.7%), from €24,337 to €26,696
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 | €140,548 | €233,472 | +€92,924 | +66.1% |
| Fixed assets | 21/28 | €4,036 | €2,485 | -€1,551 | -38.4% |
| Tangible fixed assets | 22/27 | €4,036 | €2,485 | -€1,551 | -38.4% |
| Plant, machinery and equipment | 23 | €2,324 | €1,399 | -€926 | -39.8% |
| Furniture and vehicles | 24 | €1,711 | €1,086 | -€625 | -36.5% |
| Current assets | 29/58 | €136,512 | €230,987 | +€94,475 | +69.2% |
| Amounts receivable within one year | 40/41 | €33,032 | €18,696 | -€14,335 | -43.4% |
| Trade receivables | 40 | €33,032 | €18,696 | -€14,335 | -43.4% |
| Cash at bank and in hand | 54/58 | €103,480 | €212,291 | +€108,811 | +105% |
| Total equity and liabilities | 10/49 | €140,548 | €233,472 | +€92,924 | +66.1% |
| Equity | 10/15 | €109,746 | €204,462 | +€94,716 | +86.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,746 | €199,462 | +€94,716 | +90.4% |
| Amounts payable | 17/49 | €30,802 | €29,010 | -€1,792 | -5.8% |
| Amounts payable within one year | 42/48 | €30,802 | €29,010 | -€1,792 | -5.8% |
| Trade debts | 44 | €797 | €1,533 | +€736 | +92.3% |
| Suppliers | 440/4 | €797 | €1,533 | +€736 | +92.3% |
| Taxes, remuneration and social security | 45 | €27,999 | €26,965 | -€1,034 | -3.7% |
| Taxes | 450/3 | €27,999 | €26,965 | -€1,034 | -3.7% |
| Other amounts payable | 47/48 | €2,005 | €512 | -€1,493 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,551 | €1,551 | = | 0.0% |
| Other operating charges | 640/8 | €253 | €690 | +€437 | +173% |
| Gross operating margin | 9900 | €114,318 | €123,713 | +€9,395 | +8.2% |
| Operating profit (loss) | 9901 | €112,514 | €121,472 | +€8,957 | +8.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €45 | €60 | +€15 | +33.3% |
| Recurring financial charges | 65 | €45 | €60 | +€15 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €112,470 | €121,412 | +€8,942 | +8.0% |
| Income taxes | 67/77 | €24,337 | €26,696 | +€2,359 | +9.7% |
| Profit (loss) for the period | 9904 | €88,133 | €94,716 | +€6,583 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,133 | €94,716 | +€6,583 | +7.5% |
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 14 October 2026 via checked.be.