JHDental: 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.
JHDental
Largest movements
- Financial fixed assets +€500,000
new in 2025: €500,000
- Debts after one year +€390,451
new in 2025: €390,451
- Profit (loss) carried forward +€37,685
up €37,685 (+1,726%), from €2,184 to €39,869
- Current portion of long-term debt +€37,394
new in 2025: €37,394
- Tax, wage and social debts +€13,049
up €13,049 (+130%), from €10,019 to €23,068
of which Taxes: +€12,793
- Other debts +€11,697
up €11,697 (+2,819%), from €415 to €12,112
- Gross operating margin +€55,126
up €55,126 (+171%), from €32,327 to €87,453
- Staff costs +€15,151
up €15,151 (+222%), from €6,823 to €21,974
- Taxes +€9,847
up €9,847 (+171%), from €5,775 to €15,622
- Financial charges +€6,182
up €6,182 (+1,920%), from €322 to €6,504
- Depreciation +€1,415
up €1,415 (+46.7%), from €3,032 to €4,447
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 | €17,144 | €513,515 | +€496,371 | +2,895% |
| Fixed assets | 21/28 | €3,273 | €506,228 | +€502,955 | +15,367% |
| Tangible fixed assets | 22/27 | €3,273 | €6,228 | +€2,955 | +90.3% |
| Plant, machinery and equipment | 23 | - | €5,987 | +€5,987 | |
| Furniture and vehicles | 24 | €3,273 | €241 | -€3,032 | -92.6% |
| Financial fixed assets | 28 | - | €500,000 | +€500,000 | |
| Current assets | 29/58 | €13,871 | €7,287 | -€6,584 | -47.5% |
| Amounts receivable within one year | 40/41 | €844 | €0 | -€844 | -100% |
| Trade receivables | 40 | €844 | €0 | -€844 | -100% |
| Cash at bank and in hand | 54/58 | €11,018 | €5,931 | -€5,087 | -46.2% |
| Deferred charges and accrued income | 490/1 | €2,009 | €1,355 | -€654 | -32.5% |
| Total equity and liabilities | 10/49 | €17,144 | €513,515 | +€496,371 | +2,895% |
| Equity | 10/15 | €5,184 | €42,869 | +€37,685 | +727% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,184 | €39,869 | +€37,685 | +1,726% |
| Amounts payable | 17/49 | €11,960 | €470,646 | +€458,686 | +3,835% |
| Amounts payable after more than one year | 17 | - | €390,451 | +€390,451 | |
| Financial debts | 170/4 | - | €390,451 | +€390,451 | |
| Amounts payable within one year | 42/48 | €11,960 | €75,743 | +€63,783 | +533% |
| Current portion of amounts payable after more than one year | 42 | - | €37,394 | +€37,394 | |
| Trade debts | 44 | €1,526 | €3,169 | +€1,643 | +108% |
| Suppliers | 440/4 | €1,526 | €3,169 | +€1,643 | +108% |
| Taxes, remuneration and social security | 45 | €10,019 | €23,068 | +€13,049 | +130% |
| Taxes | 450/3 | €8,596 | €21,389 | +€12,793 | +149% |
| Remuneration and social security | 454/9 | €1,423 | €1,680 | +€257 | +18.0% |
| Other amounts payable | 47/48 | €415 | €12,112 | +€11,697 | +2,819% |
| Accrued charges and deferred income | 492/3 | - | €4,452 | +€4,452 | |
| Remuneration, social security and pensions | 62 | €6,823 | €21,974 | +€15,151 | +222% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,032 | €4,447 | +€1,415 | +46.7% |
| Other operating charges | 640/8 | €232 | €1,221 | +€989 | +426% |
| Gross operating margin | 9900 | €32,327 | €87,453 | +€55,126 | +171% |
| Operating profit (loss) | 9901 | €22,240 | €59,811 | +€37,571 | +169% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €322 | €6,504 | +€6,182 | +1,920% |
| Recurring financial charges | 65 | €322 | €6,504 | +€6,182 | +1,920% |
| Profit (loss) for the period before taxes | 9903 | €21,918 | €53,307 | +€31,389 | +143% |
| Income taxes | 67/77 | €5,775 | €15,622 | +€9,847 | +171% |
| Profit (loss) for the period | 9904 | €16,143 | €37,685 | +€21,542 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €16,143 | €37,685 | +€21,542 | +133% |
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.