Magic Dental Centre: 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.
Magic Dental Centre
Largest movements
- Tangible fixed assets +€230,568
up €230,568 (+861.1%), from €26,777 to €257,344
of which Land and buildings: +€231,691
- Cash -€123,961
down €123,961 (-94.5%), from €131,121 to €7,160
mainly Investment in fixed assets (net) (-€250,131) and Receivables within one year (-€109,538)
- Receivables within one year +€109,538
up €109,538 (+867.6%), from €12,625 to €122,163
- Intangible fixed assets +€6,031
up €6,031 (+133.5%), from €4,516 to €10,547
- Profit (loss) carried forward +€156,885
up €156,885 (+282.8%), from €55,469 to €212,354
- Short-term financial debts -€61,492
no longer reported in 2024 (was €61,492)
- Reserves +€55,469
new in 2024: €55,469
- Tax, wage and social debts +€53,089
up €53,089 (+382.8%), from €13,867 to €66,956
- Trade debts +€49,692
new in 2024: €49,692
- Turnover +€244,417
up €244,417 (+53.2%), from €459,396 to €703,813
- Gross operating margin +€235,822
up €235,822 (+108.3%), from €217,841 to €453,663
- Other operating charges +€57,237
up €57,237 (+121.3%), from €47,179 to €104,416
- Taxes +€39,221
up €39,221 (+282.8%), from €13,867 to €53,089
- Staff costs -€15,152
down €15,152 (-16.5%), from €91,806 to €76,654
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €175,040 | €397,215 | +€222,175 | +126.9% |
| Fixed assets | 21/28 | €31,293 | €267,891 | +€236,598 | +756.1% |
| Intangible fixed assets | 21 | €4,516 | €10,547 | +€6,031 | +133.5% |
| Tangible fixed assets | 22/27 | €26,777 | €257,344 | +€230,568 | +861.1% |
| Land and buildings | 22 | - | €231,691 | +€231,691 | |
| Furniture and vehicles | 24 | €26,777 | €25,654 | -€1,123 | -4.2% |
| Current assets | 29/58 | €143,746 | €129,323 | -€14,423 | -10.0% |
| Amounts receivable within one year | 40/41 | €12,625 | €122,163 | +€109,538 | +867.6% |
| Other amounts receivable | 41 | €12,625 | €122,163 | +€109,538 | +867.6% |
| Cash at bank and in hand | 54/58 | €131,121 | €7,160 | -€123,961 | -94.5% |
| Total equity and liabilities | 10/49 | €175,040 | €397,215 | +€222,175 | +126.9% |
| Equity | 10/15 | €58,469 | €270,823 | +€212,354 | +363.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Reserves | 13 | - | €55,469 | +€55,469 | |
| Distributable reserves | 133 | - | €55,469 | +€55,469 | |
| Profit (loss) carried forward | 14 | €55,469 | €212,354 | +€156,885 | +282.8% |
| Amounts payable | 17/49 | €116,571 | €126,392 | +€9,821 | +8.4% |
| Amounts payable within one year | 42/48 | €116,571 | €126,392 | +€9,821 | +8.4% |
| Financial debts | 43 | €61,492 | - | -€61,492 | |
| Credit institutions | 430/8 | €61,492 | - | -€61,492 | |
| Trade debts | 44 | - | €49,692 | +€49,692 | |
| Suppliers | 440/4 | - | €49,692 | +€49,692 | |
| Taxes, remuneration and social security | 45 | €13,867 | €66,956 | +€53,089 | +382.8% |
| Taxes | 450/3 | €13,867 | €66,956 | +€53,089 | +382.8% |
| Other amounts payable | 47/48 | €41,211 | €9,744 | -€31,467 | -76.4% |
| Turnover | 70 | €459,396 | €703,813 | +€244,417 | +53.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €241,555 | €250,150 | +€8,595 | +3.6% |
| Remuneration, social security and pensions | 62 | €91,806 | €76,654 | -€15,152 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,823 | €13,533 | +€5,710 | +73.0% |
| Other operating charges | 640/8 | €47,179 | €104,416 | +€57,237 | +121.3% |
| Gross operating margin | 9900 | €217,841 | €453,663 | +€235,822 | +108.3% |
| Operating profit (loss) | 9901 | €71,033 | €259,059 | +€188,026 | +264.7% |
| Financial income | 75/76B | - | €6,383 | +€6,383 | |
| Recurring financial income | 75 | - | €6,383 | +€6,383 | |
| Financial charges | 65/66B | €1,697 | - | -€1,697 | |
| Recurring financial charges | 65 | €1,697 | - | -€1,697 | |
| Profit (loss) for the period before taxes | 9903 | €69,336 | €265,443 | +€196,107 | +282.8% |
| Income taxes | 67/77 | €13,867 | €53,089 | +€39,221 | +282.8% |
| Profit (loss) for the period | 9904 | €55,469 | €212,354 | +€156,885 | +282.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,469 | €212,354 | +€156,885 | +282.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.