MALISSA 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.
MALISSA DENTAL
Largest movements
- Cash -€113,653
down €113,653 (-57.9%), from €196,255 to €82,602
mainly Contributions, distributions and other (-€275,751) and Investment in fixed assets (net) (-€1,099)
- Receivables within one year -€25,671
down €25,671 (-56.9%), from €45,129 to €19,458
of which Other amounts receivable: -€19,886
- Tangible fixed assets -€2,876
down €2,876 (-74.2%), from €3,874 to €998
- Profit (loss) carried forward -€196,864
down €196,864 (-100%), from €196,864 to €0
- Other debts +€40,732
up €40,732, from €0 to €40,732
- Tax, wage and social debts +€11,817
up €11,817 (+48.8%), from €24,227 to €36,044
- Gross operating margin -€6,668
down €6,668 (-5.8%), from €114,574 to €107,906
- Depreciation -€2,691
down €2,691 (-40.4%), from €6,666 to €3,975
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 | €247,241 | €103,059 | -€144,182 | -58.3% |
| Fixed assets | 21/28 | €3,874 | €998 | -€2,876 | -74.2% |
| Tangible fixed assets | 22/27 | €3,874 | €998 | -€2,876 | -74.2% |
| Furniture and vehicles | 24 | €3,874 | €998 | -€2,876 | -74.2% |
| Current assets | 29/58 | €243,367 | €102,061 | -€141,306 | -58.1% |
| Amounts receivable within one year | 40/41 | €45,129 | €19,458 | -€25,671 | -56.9% |
| Trade receivables | 40 | €25,243 | €19,458 | -€5,785 | -22.9% |
| Other amounts receivable | 41 | €19,886 | €0 | -€19,886 | -100% |
| Cash at bank and in hand | 54/58 | €196,255 | €82,602 | -€113,653 | -57.9% |
| Deferred charges and accrued income | 490/1 | €1,983 | €0 | -€1,983 | -100% |
| Total equity and liabilities | 10/49 | €247,241 | €103,059 | -€144,182 | -58.3% |
| Equity | 10/15 | €197,864 | €1,000 | -€196,864 | -99.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,864 | €0 | -€196,864 | -100% |
| Amounts payable | 17/49 | €49,377 | €102,059 | +€52,682 | +107% |
| Amounts payable within one year | 42/48 | €49,377 | €102,059 | +€52,682 | +107% |
| Trade debts | 44 | €25,150 | €25,283 | +€133 | +0.5% |
| Suppliers | 440/4 | €25,150 | €25,283 | +€133 | +0.5% |
| Taxes, remuneration and social security | 45 | €24,227 | €36,044 | +€11,817 | +48.8% |
| Taxes | 450/3 | €24,227 | €36,044 | +€11,817 | +48.8% |
| Other amounts payable | 47/48 | €0 | €40,732 | +€40,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,666 | €3,975 | -€2,691 | -40.4% |
| Other operating charges | 640/8 | €1,614 | €838 | -€776 | -48.1% |
| Gross operating margin | 9900 | €114,574 | €107,906 | -€6,668 | -5.8% |
| Operating profit (loss) | 9901 | €106,294 | €103,093 | -€3,201 | -3.0% |
| Financial income | 75/76B | €603 | €0 | -€603 | -100% |
| Recurring financial income | 75 | €603 | €0 | -€603 | -100% |
| Financial charges | 65/66B | €130 | €125 | -€4 | -3.4% |
| Recurring financial charges | 65 | €130 | €125 | -€4 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €106,767 | €102,968 | -€3,799 | -3.6% |
| Income taxes | 67/77 | €24,227 | €24,081 | -€146 | -0.6% |
| Profit (loss) for the period | 9904 | €82,540 | €78,887 | -€3,653 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €82,540 | €78,887 | -€3,653 | -4.4% |
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 27 October 2026 via checked.be.