JoliDent: 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.
JoliDent
Largest movements
- Receivables within one year +€43,332
up €43,332 (+2,282%), from €1,899 to €45,231
of which Other amounts receivable: +€44,262
- Other debts +€43,738
new in 2025: €43,738
- Tax, wage and social debts -€5,712
down €5,712 (-26.9%), from €21,234 to €15,522
- Taxes -€6,539
down €6,539 (-28.6%), from €22,843 to €16,304
- Gross operating margin -€5,331
down €5,331 (-5.0%), from €107,443 to €102,112
- Depreciation +€2,653
up €2,653 (+11.9%), from €22,259 to €24,912
- Financial charges +€1,856
up €1,856 (+18.6%), from €9,986 to €11,842
of which Financial charges: +€1,819
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 | €445,798 | €487,735 | +€41,937 | +9.4% |
| Fixed assets | 21/28 | €343,048 | €346,501 | +€3,453 | +1.0% |
| Tangible fixed assets | 22/27 | €343,048 | €346,501 | +€3,453 | +1.0% |
| Land and buildings | 22 | €270,803 | €264,469 | -€6,334 | -2.3% |
| Plant, machinery and equipment | 23 | €753 | €2,763 | +€2,009 | +267% |
| Furniture and vehicles | 24 | €71,492 | €79,270 | +€7,778 | +10.9% |
| Current assets | 29/58 | €102,750 | €141,233 | +€38,483 | +37.5% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,899 | €45,231 | +€43,332 | +2,282% |
| Trade receivables | 40 | €1,078 | €148 | -€930 | -86.3% |
| Other amounts receivable | 41 | €821 | €45,084 | +€44,262 | +5,391% |
| Cash at bank and in hand | 54/58 | €887 | €33 | -€854 | -96.3% |
| Deferred charges and accrued income | 490/1 | €19,964 | €15,969 | -€3,995 | -20.0% |
| Total equity and liabilities | 10/49 | €445,798 | €487,735 | +€41,937 | +9.4% |
| Equity | 10/15 | €128,433 | €128,433 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €125,933 | €125,933 | = | 0.0% |
| Distributable reserves | 133 | €125,933 | €125,933 | = | 0.0% |
| Amounts payable | 17/49 | €317,365 | €359,302 | +€41,937 | +13.2% |
| Amounts payable after more than one year | 17 | €277,446 | €275,604 | -€1,843 | -0.7% |
| Financial debts | 170/4 | €277,446 | €275,604 | -€1,843 | -0.7% |
| Amounts payable within one year | 42/48 | €39,919 | €83,698 | +€43,779 | +110% |
| Current portion of amounts payable after more than one year | 42 | €18,263 | €21,690 | +€3,427 | +18.8% |
| Trade debts | 44 | €421 | €2,748 | +€2,327 | +553% |
| Suppliers | 440/4 | €421 | €2,748 | +€2,327 | +553% |
| Taxes, remuneration and social security | 45 | €21,234 | €15,522 | -€5,712 | -26.9% |
| Taxes | 450/3 | €21,234 | €15,522 | -€5,712 | -26.9% |
| Other amounts payable | 47/48 | - | €43,738 | +€43,738 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,259 | €24,912 | +€2,653 | +11.9% |
| Other operating charges | 640/8 | €118 | €934 | +€816 | +691% |
| Gross operating margin | 9900 | €107,443 | €102,112 | -€5,331 | -5.0% |
| Operating profit (loss) | 9901 | €85,067 | €76,267 | -€8,800 | -10.3% |
| Financial income | 75/76B | €4,399 | €3,335 | -€1,064 | -24.2% |
| Recurring financial income | 75 | €4,399 | €3,335 | -€1,064 | -24.2% |
| Financial charges | 65/66B | €9,986 | €11,842 | +€1,856 | +18.6% |
| Recurring financial charges | 65 | €9,966 | €11,784 | +€1,819 | +18.2% |
| Non-recurring financial charges | 66B | €20 | €57 | +€37 | +186% |
| Profit (loss) for the period before taxes | 9903 | €79,480 | €67,760 | -€11,720 | -14.7% |
| Income taxes | 67/77 | €22,843 | €16,304 | -€6,539 | -28.6% |
| Profit (loss) for the period | 9904 | €56,637 | €51,456 | -€5,181 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,637 | €51,456 | -€5,181 | -9.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.