JMK 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.
JMK DENTAL
Largest movements
- Tangible fixed assets +€18,970
up €18,970 (+15.0%), from €126,147 to €145,117
of which Furniture and vehicles: +€30,284
- Cash -€6,940
down €6,940 (-39.5%), from €17,582 to €10,642
mainly Investment in fixed assets (net) (-€34,691) and Debts after one year (-€7,435)
- Receivables within one year +€3,078
up €3,078 (+6.1%), from €50,510 to €53,588
of which Trade receivables: +€22,221
- Profit (loss) carried forward +€14,426
up €14,426 (+26.0%), from €55,488 to €69,915
- Tax, wage and social debts +€8,502
up €8,502 (+3,520%), from €242 to €8,743
of which Taxes: +€7,849
- Debts after one year -€7,435
down €7,435 (-6.3%), from €117,631 to €110,196
- Gross operating margin +€18,694
up €18,694 (+49.9%), from €37,446 to €56,141
- Taxes +€11,972
up €11,972 (+207%), from €5,794 to €17,765
- Staff costs -€3,153
down €3,153 (-61.3%), from €5,147 to €1,994
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 | €199,253 | €215,942 | +€16,689 | +8.4% |
| Fixed assets | 21/28 | €126,147 | €145,117 | +€18,970 | +15.0% |
| Tangible fixed assets | 22/27 | €126,147 | €145,117 | +€18,970 | +15.0% |
| Land and buildings | 22 | €95,107 | €91,745 | -€3,361 | -3.5% |
| Plant, machinery and equipment | 23 | €898 | €225 | -€674 | -75.0% |
| Furniture and vehicles | 24 | €7,305 | €37,589 | +€30,284 | +415% |
| Other tangible fixed assets | 26 | €22,837 | €15,558 | -€7,279 | -31.9% |
| Current assets | 29/58 | €73,106 | €70,825 | -€2,282 | -3.1% |
| Amounts receivable within one year | 40/41 | €50,510 | €53,588 | +€3,078 | +6.1% |
| Trade receivables | 40 | €21,374 | €43,595 | +€22,221 | +104% |
| Other amounts receivable | 41 | €29,136 | €9,993 | -€19,143 | -65.7% |
| Current investments | 50/53 | €3,304 | €3,304 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,582 | €10,642 | -€6,940 | -39.5% |
| Deferred charges and accrued income | 490/1 | €1,710 | €3,290 | +€1,580 | +92.4% |
| Total equity and liabilities | 10/49 | €199,253 | €215,942 | +€16,689 | +8.4% |
| Equity | 10/15 | €80,453 | €94,879 | +€14,426 | +17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €18,764 | €18,764 | = | 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% |
| Distributable reserves | 133 | €16,904 | €16,904 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,488 | €69,915 | +€14,426 | +26.0% |
| Amounts payable | 17/49 | €118,800 | €121,063 | +€2,262 | +1.9% |
| Amounts payable after more than one year | 17 | €117,631 | €110,196 | -€7,435 | -6.3% |
| Financial debts | 170/4 | €117,631 | €110,196 | -€7,435 | -6.3% |
| Amounts payable within one year | 42/48 | €1,170 | €10,867 | +€9,697 | +829% |
| Trade debts | 44 | €928 | €2,123 | +€1,195 | +129% |
| Suppliers | 440/4 | €928 | €2,123 | +€1,195 | +129% |
| Taxes, remuneration and social security | 45 | €242 | €8,743 | +€8,502 | +3,520% |
| Taxes | 450/3 | €242 | €8,090 | +€7,849 | +3,250% |
| Remuneration and social security | 454/9 | - | €653 | +€653 | |
| Remuneration, social security and pensions | 62 | €5,147 | €1,994 | -€3,153 | -61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,933 | €15,721 | -€212 | -1.3% |
| Other operating charges | 640/8 | €3,553 | €3,787 | +€234 | +6.6% |
| Gross operating margin | 9900 | €37,446 | €56,141 | +€18,694 | +49.9% |
| Operating profit (loss) | 9901 | €12,814 | €34,639 | +€21,825 | +170% |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €2,699 | €2,469 | -€229 | -8.5% |
| Recurring financial charges | 65 | €2,699 | €2,469 | -€229 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €10,115 | €32,192 | +€22,076 | +218% |
| Income taxes | 67/77 | €5,794 | €17,765 | +€11,972 | +207% |
| Profit (loss) for the period | 9904 | €4,322 | €14,426 | +€10,105 | +234% |
| Profit (loss) for the period to be appropriated | 9905 | €4,322 | €14,426 | +€10,105 | +234% |
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 30 October 2026 via checked.be.