JST 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.
JST DENTAL
Largest movements
- Cash -€19,195
down €19,195 (-86.2%), from €22,264 to €3,069
mainly Debts after one year (-€19,441) and Net result for the year (-€18,452)
- Tangible fixed assets -€8,042
down €8,042 (-11.0%), from €73,256 to €65,214
of which Plant, machinery and equipment: -€18,701
- Debts after one year -€19,441
down €19,441 (-51.8%), from €37,502 to €18,062
- Other debts +€19,349
up €19,349 (+13,494%), from €143 to €19,492
- Profit (loss) carried forward -€18,452
down €18,452, from €1,494 to -€16,958
- Current portion of long-term debt -€7,942
down €7,942 (-30.8%), from €25,797 to €17,855
- Tax, wage and social debts +€6,337
up €6,337 (+92.8%), from €6,826 to €13,164
of which Remuneration and social security: +€5,885
- Gross operating margin -€37,144
down €37,144 (-29.2%), from €127,115 to €89,971
- Other operating charges -€3,335
down €3,335 (-83.7%), from €3,986 to €651
- Staff costs +€2,223
up €2,223 (+2.7%), from €81,095 to €83,318
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 | €103,788 | €75,867 | -€27,921 | -26.9% |
| Fixed assets | 21/28 | €74,514 | €65,806 | -€8,708 | -11.7% |
| Intangible fixed assets | 21 | €1,258 | €593 | -€666 | -52.9% |
| Tangible fixed assets | 22/27 | €73,256 | €65,214 | -€8,042 | -11.0% |
| Plant, machinery and equipment | 23 | €70,632 | €51,931 | -€18,701 | -26.5% |
| Furniture and vehicles | 24 | - | €11,393 | +€11,393 | |
| Other tangible fixed assets | 26 | €2,624 | €1,889 | -€735 | -28.0% |
| Current assets | 29/58 | €29,274 | €10,061 | -€19,213 | -65.6% |
| Amounts receivable within one year | 40/41 | €469 | €224 | -€245 | -52.2% |
| Trade receivables | 40 | €0 | €18 | +€18 | |
| Other amounts receivable | 41 | €469 | €206 | -€263 | -56.0% |
| Cash at bank and in hand | 54/58 | €22,264 | €3,069 | -€19,195 | -86.2% |
| Deferred charges and accrued income | 490/1 | €6,540 | €6,767 | +€227 | +3.5% |
| Total equity and liabilities | 10/49 | €103,788 | €75,867 | -€27,921 | -26.9% |
| Equity | 10/15 | €20,094 | €1,642 | -€18,452 | -91.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,494 | -€16,958 | -€18,452 | |
| Amounts payable | 17/49 | €83,694 | €74,225 | -€9,468 | -11.3% |
| Amounts payable after more than one year | 17 | €37,502 | €18,062 | -€19,441 | -51.8% |
| Financial debts | 170/4 | €37,502 | €18,062 | -€19,441 | -51.8% |
| Amounts payable within one year | 42/48 | €42,420 | €56,006 | +€13,586 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €25,797 | €17,855 | -€7,942 | -30.8% |
| Financial debts | 43 | - | €1,608 | +€1,608 | |
| Other loans | 439 | - | €1,608 | +€1,608 | |
| Trade debts | 44 | €9,653 | €3,887 | -€5,766 | -59.7% |
| Suppliers | 440/4 | €9,653 | €3,887 | -€5,766 | -59.7% |
| Taxes, remuneration and social security | 45 | €6,826 | €13,164 | +€6,337 | +92.8% |
| Taxes | 450/3 | - | €452 | +€452 | |
| Remuneration and social security | 454/9 | €6,826 | €12,711 | +€5,885 | +86.2% |
| Other amounts payable | 47/48 | €143 | €19,492 | +€19,349 | +13,494% |
| Accrued charges and deferred income | 492/3 | €3,772 | €158 | -€3,614 | -95.8% |
| Remuneration, social security and pensions | 62 | €81,095 | €83,318 | +€2,223 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,264 | €22,093 | +€830 | +3.9% |
| Other operating charges | 640/8 | €3,986 | €651 | -€3,335 | -83.7% |
| Gross operating margin | 9900 | €127,115 | €89,971 | -€37,144 | -29.2% |
| Operating profit (loss) | 9901 | €20,771 | -€16,091 | -€36,862 | |
| Financial income | 75/76B | €23 | €109 | +€86 | +372% |
| Recurring financial income | 75 | €23 | €109 | +€86 | +372% |
| Financial charges | 65/66B | €1,360 | €2,470 | +€1,110 | +81.6% |
| Recurring financial charges | 65 | €1,360 | €2,470 | +€1,110 | +81.6% |
| Profit (loss) for the period before taxes | 9903 | €19,434 | -€18,452 | -€37,886 | |
| Profit (loss) for the period | 9904 | €19,434 | -€18,452 | -€37,886 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,434 | -€18,452 | -€37,886 |
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 31 October 2026 via checked.be.