JOHAN 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.
JOHAN DENTAL
Largest movements
- Tangible fixed assets +€85,344
up €85,344 (+250%), from €34,077 to €119,420
of which Other tangible fixed assets: +€96,237
- Cash +€28,103
up €28,103 (+411%), from €6,844 to €34,946
mainly Debts after one year (+€67,702) and Net result for the year (+€43,939)
- Receivables within one year -€11,330
down €11,330 (-44.1%), from €25,681 to €14,351
- Debts after one year +€67,702
new in 2025: €67,702
- Profit (loss) carried forward +€43,939
up €43,939 (+168%), from €26,106 to €70,045
- Other debts -€11,703
down €11,703 (-99.6%), from €11,747 to €45
- Tax, wage and social debts +€4,218
up €4,218 (+27.8%), from €15,195 to €19,413
of which Taxes: +€4,847
- Gross operating margin +€29,065
up €29,065 (+72.4%), from €40,125 to €69,189
- Depreciation +€4,618
up €4,618 (+188%), from €2,451 to €7,070
- Financial charges +€4,056
up €4,056 (+8,630%), from €47 to €4,103
- Taxes +€2,558
up €2,558 (+22.2%), from €11,520 to €14,078
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 | €66,602 | €168,718 | +€102,116 | +153% |
| Fixed assets | 21/28 | €34,077 | €119,420 | +€85,344 | +250% |
| Tangible fixed assets | 22/27 | €34,077 | €119,420 | +€85,344 | +250% |
| Furniture and vehicles | 24 | €2,149 | €1,256 | -€893 | -41.5% |
| Other tangible fixed assets | 26 | €21,927 | €118,164 | +€96,237 | +439% |
| Assets under construction and advance payments | 27 | €10,000 | - | -€10,000 | |
| Current assets | 29/58 | €32,525 | €49,297 | +€16,772 | +51.6% |
| Amounts receivable within one year | 40/41 | €25,681 | €14,351 | -€11,330 | -44.1% |
| Trade receivables | 40 | €25,681 | €14,351 | -€11,330 | -44.1% |
| Cash at bank and in hand | 54/58 | €6,844 | €34,946 | +€28,103 | +411% |
| Total equity and liabilities | 10/49 | €66,602 | €168,718 | +€102,116 | +153% |
| Equity | 10/15 | €28,106 | €72,045 | +€43,939 | +156% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,106 | €70,045 | +€43,939 | +168% |
| Amounts payable | 17/49 | €38,495 | €96,673 | +€58,177 | +151% |
| Amounts payable after more than one year | 17 | - | €67,702 | +€67,702 | |
| Financial debts | 170/4 | - | €67,702 | +€67,702 | |
| Amounts payable within one year | 42/48 | €37,145 | €28,971 | -€8,174 | -22.0% |
| Trade debts | 44 | €10,203 | €9,513 | -€690 | -6.8% |
| Suppliers | 440/4 | €10,203 | €9,513 | -€690 | -6.8% |
| Taxes, remuneration and social security | 45 | €15,195 | €19,413 | +€4,218 | +27.8% |
| Taxes | 450/3 | €14,566 | €19,413 | +€4,847 | +33.3% |
| Remuneration and social security | 454/9 | €628 | - | -€628 | |
| Other amounts payable | 47/48 | €11,747 | €45 | -€11,703 | -99.6% |
| Accrued charges and deferred income | 492/3 | €1,350 | - | -€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,451 | €7,070 | +€4,618 | +188% |
| Gross operating margin | 9900 | €40,125 | €69,189 | +€29,065 | +72.4% |
| Operating profit (loss) | 9901 | €37,673 | €62,120 | +€24,446 | +64.9% |
| Financial charges | 65/66B | €47 | €4,103 | +€4,056 | +8,630% |
| Recurring financial charges | 65 | €47 | €4,103 | +€4,056 | +8,630% |
| Profit (loss) for the period before taxes | 9903 | €37,626 | €58,017 | +€20,390 | +54.2% |
| Income taxes | 67/77 | €11,520 | €14,078 | +€2,558 | +22.2% |
| Profit (loss) for the period | 9904 | €26,106 | €43,939 | +€17,833 | +68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,106 | €43,939 | +€17,833 | +68.3% |
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 26 October 2026 via checked.be.