MARCOUX DENTISTERIE: what changed
MARCOUX DENTISTERIE
Largest movements
- Cash +€13,365
up €13,365 (+41.3%), from €32,397 to €45,762
mainly Deferred charges and accrued income (+€8,324) and Other debts (+€4,907)
- Deferred charges and accrued income -€8,324
down €8,324 (-25.7%), from €32,420 to €24,096
- Receivables within one year +€5,839
new in 2025: €5,839
of which Trade receivables: +€5,251
- Tangible fixed assets -€3,491
down €3,491 (-57.3%), from €6,096 to €2,604
of which Plant, machinery and equipment: -€2,358
- Other debts +€4,907
up €4,907 (+22.0%), from €22,310 to €27,217
- Profit (loss) carried forward +€3,036
up €3,036 (+6.9%), from €43,683 to €46,719
- Gross operating margin +€6,184
up €6,184 (+201%), from €3,073 to €9,257
- Taxes +€1,184
up €1,184 (+163%), from €728 to €1,912
- Depreciation -€937
down €937 (-21.2%), from €4,428 to €3,491
- Other operating charges +€506
up €506 (+217%), from €233 to €740
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,913 | €78,301 | +€7,388 | +10.4% |
| Fixed assets | 21/28 | €6,096 | €2,604 | -€3,491 | -57.3% |
| Tangible fixed assets | 22/27 | €6,096 | €2,604 | -€3,491 | -57.3% |
| Plant, machinery and equipment | 23 | €4,962 | €2,604 | -€2,358 | -47.5% |
| Furniture and vehicles | 24 | €1,133 | - | -€1,133 | |
| Current assets | 29/58 | €64,817 | €75,697 | +€10,880 | +16.8% |
| Amounts receivable within one year | 40/41 | - | €5,839 | +€5,839 | |
| Trade receivables | 40 | - | €5,251 | +€5,251 | |
| Other amounts receivable | 41 | - | €588 | +€588 | |
| Cash at bank and in hand | 54/58 | €32,397 | €45,762 | +€13,365 | +41.3% |
| Deferred charges and accrued income | 490/1 | €32,420 | €24,096 | -€8,324 | -25.7% |
| Total equity and liabilities | 10/49 | €70,913 | €78,301 | +€7,388 | +10.4% |
| Equity | 10/15 | €46,683 | €49,719 | +€3,036 | +6.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,683 | €46,719 | +€3,036 | +6.9% |
| Amounts payable | 17/49 | €24,230 | €28,582 | +€4,352 | +18.0% |
| Amounts payable within one year | 42/48 | €24,230 | €28,582 | +€4,352 | +18.0% |
| Trade debts | 44 | €1,192 | €1,365 | +€173 | +14.5% |
| Suppliers | 440/4 | €1,192 | €1,365 | +€173 | +14.5% |
| Taxes, remuneration and social security | 45 | €728 | - | -€728 | |
| Taxes | 450/3 | €728 | - | -€728 | |
| Other amounts payable | 47/48 | €22,310 | €27,217 | +€4,907 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,428 | €3,491 | -€937 | -21.2% |
| Other operating charges | 640/8 | €233 | €740 | +€506 | +217% |
| Gross operating margin | 9900 | €3,073 | €9,257 | +€6,184 | +201% |
| Operating profit (loss) | 9901 | -€1,589 | €5,026 | +€6,614 | |
| Financial charges | 65/66B | €77 | €78 | +€2 | +2.0% |
| Recurring financial charges | 65 | €77 | €78 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,665 | €4,948 | +€6,613 | |
| Income taxes | 67/77 | €728 | €1,912 | +€1,184 | +163% |
| Profit (loss) for the period | 9904 | -€2,393 | €3,036 | +€5,429 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,393 | €3,036 | +€5,429 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.