MAS 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.
MAS DENTAL
Largest movements
- Tangible fixed assets +€33,841
up €33,841 (+3,148%), from €1,075 to €34,916
- Cash +€27,101
up €27,101 (+197%), from €13,781 to €40,882
mainly Net result for the year (+€50,447) and Debts after one year (+€21,929)
- Receivables within one year +€18,053
up €18,053 (+240%), from €7,517 to €25,570
of which Other amounts receivable: +€17,806
- Deferred charges and accrued income +€1,618
new in 2025: €1,618
- Profit (loss) carried forward +€49,614
up €49,614 (+314%), from €15,816 to €65,431
- Debts after one year +€21,929
new in 2025: €21,929
- Current portion of long-term debt +€10,471
new in 2025: €10,471
- Tax, wage and social debts -€4,584
down €4,584 (-94.8%), from €4,834 to €250
of which Taxes: -€3,144
- Trade debts +€3,322
new in 2025: €3,322
- Gross operating margin +€43,960
up €43,960 (+208%), from €21,089 to €65,050
- Taxes +€8,799
up €8,799 (+207%), from €4,244 to €13,043
- Depreciation +€719
up €719 (+1,640%), from €44 to €763
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 | €22,373 | €102,985 | +€80,612 | +360% |
| Fixed assets | 21/28 | €1,075 | €34,916 | +€33,841 | +3,148% |
| Tangible fixed assets | 22/27 | €1,075 | €34,916 | +€33,841 | +3,148% |
| Furniture and vehicles | 24 | €1,075 | €34,916 | +€33,841 | +3,148% |
| Current assets | 29/58 | €21,298 | €68,070 | +€46,772 | +220% |
| Amounts receivable within one year | 40/41 | €7,517 | €25,570 | +€18,053 | +240% |
| Trade receivables | 40 | €7,517 | €7,764 | +€247 | +3.3% |
| Other amounts receivable | 41 | - | €17,806 | +€17,806 | |
| Cash at bank and in hand | 54/58 | €13,781 | €40,882 | +€27,101 | +197% |
| Deferred charges and accrued income | 490/1 | - | €1,618 | +€1,618 | |
| Total equity and liabilities | 10/49 | €22,373 | €102,985 | +€80,612 | +360% |
| Equity | 10/15 | €16,816 | €66,431 | +€49,614 | +295% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,816 | €65,431 | +€49,614 | +314% |
| Amounts payable | 17/49 | €5,557 | €36,555 | +€30,998 | +558% |
| Amounts payable after more than one year | 17 | - | €21,929 | +€21,929 | |
| Financial debts | 170/4 | - | €21,929 | +€21,929 | |
| Amounts payable within one year | 42/48 | €5,557 | €14,626 | +€9,069 | +163% |
| Current portion of amounts payable after more than one year | 42 | - | €10,471 | +€10,471 | |
| Trade debts | 44 | - | €3,322 | +€3,322 | |
| Suppliers | 440/4 | - | €3,322 | +€3,322 | |
| Taxes, remuneration and social security | 45 | €4,834 | €250 | -€4,584 | -94.8% |
| Taxes | 450/3 | €3,394 | €250 | -€3,144 | -92.6% |
| Remuneration and social security | 454/9 | €1,440 | €0 | -€1,440 | -100% |
| Other amounts payable | 47/48 | €723 | €583 | -€140 | -19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €763 | +€719 | +1,640% |
| Non-recurring operating charges | 66A | - | €1,075 | +€1,075 | |
| Gross operating margin | 9900 | €21,089 | €65,050 | +€43,960 | +208% |
| Operating profit (loss) | 9901 | €21,046 | €63,212 | +€42,166 | +200% |
| Financial income | 75/76B | - | €478 | +€478 | |
| Recurring financial income | 75 | - | €478 | +€478 | |
| Financial charges | 65/66B | €153 | €200 | +€48 | +31.1% |
| Recurring financial charges | 65 | €153 | €200 | +€48 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €20,893 | €63,490 | +€42,597 | +204% |
| Income taxes | 67/77 | €4,244 | €13,043 | +€8,799 | +207% |
| Profit (loss) for the period | 9904 | €16,649 | €50,447 | +€33,798 | +203% |
| Profit (loss) for the period to be appropriated | 9905 | €16,649 | €50,447 | +€33,798 | +203% |
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.