JVS 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.
JVS DENTAL
Largest movements
- Cash +€68,853
up €68,853 (+41.4%), from €166,174 to €235,027
mainly Net result for the year (+€91,181) and Short-term financial debts (+€5,395)
- Receivables within one year +€15,289
up €15,289 (+117%), from €13,069 to €28,358
- Profit (loss) carried forward +€91,181
up €91,181 (+122%), from €74,546 to €165,727
- Tax, wage and social debts -€13,194
down €13,194 (-52.4%), from €25,181 to €11,987
of which Taxes: -€13,194
- Short-term financial debts +€5,395
up €5,395 (+67.7%), from €7,974 to €13,369
- Gross operating margin +€22,312
up €22,312 (+22.9%), from €97,473 to €119,785
- Taxes +€5,504
up €5,504 (+28.1%), from €19,616 to €25,121
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 | €184,637 | €267,509 | +€82,872 | +44.9% |
| Fixed assets | 21/28 | €2,823 | €2,191 | -€632 | -22.4% |
| Tangible fixed assets | 22/27 | €2,823 | €2,191 | -€632 | -22.4% |
| Plant, machinery and equipment | 23 | €262 | €1,064 | +€803 | +307% |
| Furniture and vehicles | 24 | €2,561 | €1,126 | -€1,435 | -56.0% |
| Current assets | 29/58 | €181,814 | €265,318 | +€83,504 | +45.9% |
| Amounts receivable within one year | 40/41 | €13,069 | €28,358 | +€15,289 | +117% |
| Trade receivables | 40 | €13,069 | €28,358 | +€15,289 | +117% |
| Cash at bank and in hand | 54/58 | €166,174 | €235,027 | +€68,853 | +41.4% |
| Deferred charges and accrued income | 490/1 | €2,571 | €1,933 | -€638 | -24.8% |
| Total equity and liabilities | 10/49 | €184,637 | €267,509 | +€82,872 | +44.9% |
| Equity | 10/15 | €148,287 | €239,468 | +€91,181 | +61.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €69,741 | €69,741 | = | 0.0% |
| Distributable reserves | 133 | €69,741 | €69,741 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,546 | €165,727 | +€91,181 | +122% |
| Amounts payable | 17/49 | €36,350 | €28,041 | -€8,310 | -22.9% |
| Amounts payable within one year | 42/48 | €36,350 | €27,450 | -€8,900 | -24.5% |
| Financial debts | 43 | €7,974 | €13,369 | +€5,395 | +67.7% |
| Credit institutions | 430/8 | €7,974 | €13,369 | +€5,395 | +67.7% |
| Trade debts | 44 | €2,036 | €1,759 | -€277 | -13.6% |
| Suppliers | 440/4 | €2,036 | €1,759 | -€277 | -13.6% |
| Taxes, remuneration and social security | 45 | €25,181 | €11,987 | -€13,194 | -52.4% |
| Taxes | 450/3 | €22,931 | €9,737 | -€13,194 | -57.5% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €1,159 | €334 | -€825 | -71.2% |
| Accrued charges and deferred income | 492/3 | - | €591 | +€591 | |
| Non-recurring operating income | 76A | - | €325 | +€325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €1,499 | +€430 | +40.2% |
| Other operating charges | 640/8 | €1,133 | €546 | -€587 | -51.8% |
| Gross operating margin | 9900 | €97,473 | €119,785 | +€22,312 | +22.9% |
| Operating profit (loss) | 9901 | €95,270 | €117,739 | +€22,469 | +23.6% |
| Financial charges | 65/66B | €1,108 | €1,438 | +€330 | +29.8% |
| Recurring financial charges | 65 | €1,108 | €1,438 | +€330 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €94,162 | €116,302 | +€22,139 | +23.5% |
| Income taxes | 67/77 | €19,616 | €25,121 | +€5,504 | +28.1% |
| Profit (loss) for the period | 9904 | €74,546 | €91,181 | +€16,635 | +22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €74,546 | €91,181 | +€16,635 | +22.3% |
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 25 October 2026 via checked.be.