JLMDENTAL: what changed
JLMDENTAL
Largest movements
- Cash +€75,789
up €75,789 (+92.6%), from €81,807 to €157,596
mainly Net result for the year (+€75,382) and Tax, wage and social debts (+€19,500)
- Tangible fixed assets -€9,517
down €9,517 (-25.7%), from €37,010 to €27,493
- Receivables within one year +€2,130
new in 2025: €2,130
- Profit (loss) carried forward +€75,382
up €75,382 (+149%), from €50,633 to €126,014
- Tax, wage and social debts +€19,500
up €19,500 (+93.8%), from €20,800 to €40,300
- Other debts -€17,570
no longer reported in 2025 (was €17,570)
- Debts after one year -€8,185
down €8,185 (-47.1%), from €17,393 to €9,208
- Gross operating margin +€9,003
up €9,003 (+9.2%), from €98,234 to €107,236
- Taxes +€1,700
up €1,700 (+8.8%), from €19,300 to €21,000
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,817 | €187,218 | +€68,401 | +57.6% |
| Fixed assets | 21/28 | €37,010 | €27,493 | -€9,517 | -25.7% |
| Tangible fixed assets | 22/27 | €37,010 | €27,493 | -€9,517 | -25.7% |
| Furniture and vehicles | 24 | €37,010 | €27,493 | -€9,517 | -25.7% |
| Current assets | 29/58 | €81,807 | €159,725 | +€77,918 | +95.2% |
| Amounts receivable within one year | 40/41 | - | €2,130 | +€2,130 | |
| Other amounts receivable | 41 | - | €2,130 | +€2,130 | |
| Cash at bank and in hand | 54/58 | €81,807 | €157,596 | +€75,789 | +92.6% |
| Total equity and liabilities | 10/49 | €118,817 | €187,218 | +€68,401 | +57.6% |
| Equity | 10/15 | €52,633 | €128,014 | +€75,382 | +143% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,633 | €126,014 | +€75,382 | +149% |
| Amounts payable | 17/49 | €66,184 | €59,204 | -€6,980 | -10.5% |
| Amounts payable after more than one year | 17 | €17,393 | €9,208 | -€8,185 | -47.1% |
| Financial debts | 170/4 | €17,393 | €9,208 | -€8,185 | -47.1% |
| Amounts payable within one year | 42/48 | €48,791 | €49,996 | +€1,204 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €9,696 | €9,696 | -€0 | 0.0% |
| Trade debts | 44 | €726 | - | -€726 | |
| Suppliers | 440/4 | €726 | - | -€726 | |
| Taxes, remuneration and social security | 45 | €20,800 | €40,300 | +€19,500 | +93.8% |
| Taxes | 450/3 | €20,800 | €40,300 | +€19,500 | +93.8% |
| Other amounts payable | 47/48 | €17,570 | - | -€17,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,918 | €9,517 | +€600 | +6.7% |
| Other operating charges | 640/8 | €517 | €407 | -€110 | -21.2% |
| Gross operating margin | 9900 | €98,234 | €107,236 | +€9,003 | +9.2% |
| Operating profit (loss) | 9901 | €88,799 | €97,312 | +€8,513 | +9.6% |
| Financial charges | 65/66B | €1,366 | €930 | -€436 | -31.9% |
| Recurring financial charges | 65 | €1,366 | €930 | -€436 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €87,433 | €96,382 | +€8,949 | +10.2% |
| Income taxes | 67/77 | €19,300 | €21,000 | +€1,700 | +8.8% |
| Profit (loss) for the period | 9904 | €68,133 | €75,382 | +€7,249 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €68,133 | €75,382 | +€7,249 | +10.6% |
Next steps
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 6 November 2026 via checked.be.