JOE DENTAL: what changed
What changed
JOE DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€1,963
2024 · -€6,749+€8,712
Equity
€6,753
2024 · €4,790+€1,963
Cash
€5,369
2024 · €7,738-€2,369
Balance sheet total
€376,978
2024 · €410,762-€33,784
Largest movements
Assets
- Tangible fixed assets -€31,902
down €31,902 (-8.2%), from €390,579 to €358,677
of which Land and buildings: -€19,308
Equity and liabilities
- Debts after one year -€47,734
down €47,734 (-12.9%), from €370,572 to €322,838
of which Financial debts: -€27,734
- Tax, wage and social debts +€8,549
up €8,549 (+7,275%), from €118 to €8,666
Income statement
- Gross operating margin +€20,402
up €20,402 (+44.1%), from €46,252 to €66,655
- Staff costs +€7,955
new in 2025: €7,955
- Depreciation +€2,434
up €2,434 (+6.6%), from €37,079 to €39,513
- Taxes +€1,850
up €1,850 (+1,574%), from €118 to €1,968
- Financial income +€788
new in 2025: €788
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.
Result 2024
-€6,749
Gross operating margin
+€20,402
Staff costs
-€7,955
Depreciation
-€2,434
Other operating charges
-€411
Financial income
+€788
Financial charges
+€172
Taxes
-€1,850
Result 2025
€1,963
raises the resultlowers the result
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.
From operations
+€51,908
Investment
-€7,611
Financing
-€46,666
Cash 2024
€7,738
From operations (derived)
+€51,908
Net result for the year
+€1,963
Depreciation
+€39,513
Receivables within one year
-€437
Deferred charges and accrued income
-€51
Trade debts
+€3,145
Tax, wage and social debts
+€8,549
Other debts
-€775
Investment (derived)
-€7,611
Investment in fixed assets (net)
-€7,611
Financing
-€46,666
Debts after one year
-€47,734
Current portion of long-term debt
+€1,068
Cash 2025
€5,369
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €410,762 | €376,978 | -€33,784 | -8.2% |
| Fixed assets | 21/28 | €390,634 | €358,732 | -€31,902 | -8.2% |
| Tangible fixed assets | 22/27 | €390,579 | €358,677 | -€31,902 | -8.2% |
| Land and buildings | 22 | €294,112 | €274,805 | -€19,308 | -6.6% |
| Plant, machinery and equipment | 23 | €51,461 | €50,234 | -€1,227 | -2.4% |
| Furniture and vehicles | 24 | €45,006 | €33,638 | -€11,368 | -25.3% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €20,128 | €18,247 | -€1,881 | -9.3% |
| Amounts receivable within one year | 40/41 | €10,455 | €10,892 | +€437 | +4.2% |
| Trade receivables | 40 | €10,455 | €10,892 | +€437 | +4.2% |
| Cash at bank and in hand | 54/58 | €7,738 | €5,369 | -€2,369 | -30.6% |
| Deferred charges and accrued income | 490/1 | €1,935 | €1,986 | +€51 | +2.6% |
| Total equity and liabilities | 10/49 | €410,762 | €376,978 | -€33,784 | -8.2% |
| Equity | 10/15 | €4,790 | €6,753 | +€1,963 | +41.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€210 | €1,753 | +€1,963 | |
| Amounts payable | 17/49 | €405,972 | €370,225 | -€35,747 | -8.8% |
| Amounts payable after more than one year | 17 | €370,572 | €322,838 | -€47,734 | -12.9% |
| Financial debts | 170/4 | €320,572 | €292,838 | -€27,734 | -8.7% |
| Other amounts payable | 178/9 | €50,000 | €30,000 | -€20,000 | -40.0% |
| Amounts payable within one year | 42/48 | €35,400 | €47,387 | +€11,987 | +33.9% |
| Current portion of amounts payable after more than one year | 42 | €26,666 | €27,734 | +€1,068 | +4.0% |
| Trade debts | 44 | €600 | €3,745 | +€3,145 | +524% |
| Suppliers | 440/4 | €600 | €3,745 | +€3,145 | +524% |
| Taxes, remuneration and social security | 45 | €118 | €8,666 | +€8,549 | +7,275% |
| Taxes | 450/3 | €118 | €8,666 | +€8,549 | +7,275% |
| Other amounts payable | 47/48 | €8,017 | €7,242 | -€775 | -9.7% |
| Remuneration, social security and pensions | 62 | - | €7,955 | +€7,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,079 | €39,513 | +€2,434 | +6.6% |
| Other operating charges | 640/8 | €1,803 | €2,213 | +€411 | +22.8% |
| Gross operating margin | 9900 | €46,252 | €66,655 | +€20,402 | +44.1% |
| Operating profit (loss) | 9901 | €7,371 | €16,973 | +€9,602 | +130% |
| Financial income | 75/76B | - | €788 | +€788 | |
| Recurring financial income | 75 | - | €788 | +€788 | |
| Financial charges | 65/66B | €14,002 | €13,830 | -€172 | -1.2% |
| Recurring financial charges | 65 | €14,002 | €13,830 | -€172 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,631 | €3,931 | +€10,562 | |
| Income taxes | 67/77 | €118 | €1,968 | +€1,850 | +1,574% |
| Profit (loss) for the period | 9904 | -€6,749 | €1,963 | +€8,712 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,749 | €1,963 | +€8,712 |
Next steps
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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.