MAR 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.
MAR DENTAL
Largest movements
- Receivables after one year +€49,673
up €49,673 (+11.9%), from €418,242 to €467,915
- Tangible fixed assets -€41,969
down €41,969 (-9.2%), from €454,729 to €412,760
of which Plant, machinery and equipment: -€28,605
- Debts after one year -€16,095
down €16,095 (-3.7%), from €431,114 to €415,019
- Current portion of long-term debt +€15,529
up €15,529 (+55.0%), from €28,250 to €43,779
- Taxes +€69,623
up €69,623 (+63,311%), from €110 to €69,733
- Depreciation +€43,469
new in 2024: €43,469
- Staff costs +€7,724
up €7,724 (+9.3%), from €83,060 to €90,784
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.
Derived cash bridge
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 | €912,206 | €914,730 | +€2,525 | +0.3% |
| Fixed assets | 21/28 | €454,729 | €412,760 | -€41,969 | -9.2% |
| Tangible fixed assets | 22/27 | €454,729 | €412,760 | -€41,969 | -9.2% |
| Land and buildings | 22 | €202,674 | €191,474 | -€11,200 | -5.5% |
| Plant, machinery and equipment | 23 | €241,113 | €212,508 | -€28,605 | -11.9% |
| Furniture and vehicles | 24 | €10,942 | €8,779 | -€2,163 | -19.8% |
| Current assets | 29/58 | €457,477 | €501,970 | +€44,493 | +9.7% |
| Amounts receivable after more than one year | 29 | €418,242 | €467,915 | +€49,673 | +11.9% |
| Other amounts receivable | 291 | €418,242 | €467,915 | +€49,673 | +11.9% |
| Cash at bank and in hand | 54/58 | €39,235 | €34,055 | -€5,180 | -13.2% |
| Total equity and liabilities | 10/49 | €912,206 | €914,730 | +€2,525 | +0.3% |
| Equity | 10/15 | €430,216 | €433,355 | +€3,140 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,443 | €11,443 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,583 | €9,583 | = | 0.0% |
| Profit (loss) carried forward | 14 | €400,173 | €403,312 | +€3,140 | +0.8% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €461,990 | €461,375 | -€615 | -0.1% |
| Amounts payable after more than one year | 17 | €431,114 | €415,019 | -€16,095 | -3.7% |
| Financial debts | 170/4 | €431,114 | €415,019 | -€16,095 | -3.7% |
| Amounts payable within one year | 42/48 | €30,876 | €46,356 | +€15,480 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €28,250 | €43,779 | +€15,529 | +55.0% |
| Financial debts | 43 | €49 | - | -€49 | |
| Credit institutions | 430/8 | €49 | - | -€49 | |
| Trade debts | 44 | €2,577 | €2,577 | = | 0.0% |
| Suppliers | 440/4 | €2,577 | €2,577 | = | 0.0% |
| Non-recurring operating income | 76A | €7,388 | - | -€7,388 | |
| Remuneration, social security and pensions | 62 | €83,060 | €90,784 | +€7,724 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €43,469 | +€43,469 | |
| Other operating charges | 640/8 | €3,699 | €5,591 | +€1,892 | +51.1% |
| Gross operating margin | 9900 | €220,743 | €219,673 | -€1,070 | -0.5% |
| Operating profit (loss) | 9901 | €133,984 | €79,829 | -€54,155 | -40.4% |
| Financial charges | 65/66B | €7,309 | €6,957 | -€353 | -4.8% |
| Recurring financial charges | 65 | €7,309 | €6,957 | -€353 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €126,674 | €72,872 | -€53,802 | -42.5% |
| Income taxes | 67/77 | €110 | €69,733 | +€69,623 | +63,311% |
| Profit (loss) for the period | 9904 | €126,564 | €3,140 | -€123,425 | -97.5% |
| Profit (loss) for the period to be appropriated | 9905 | €126,564 | €3,140 | -€123,425 | -97.5% |
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 25 October 2026 via checked.be.