MB 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.
MB DENTAL
Largest movements
- Cash +€41,749
up €41,749 (+345%), from €12,109 to €53,858
mainly Net result for the year (+€37,457) and Tax, wage and social debts (+€13,800)
- Tangible fixed assets +€3,465
up €3,465 (+81.4%), from €4,255 to €7,721
of which Furniture and vehicles: +€4,371
- Deferred charges and accrued income +€2,638
up €2,638 (+43.8%), from €6,019 to €8,657
- Reserves +€37,500
up €37,500 (+500%), from €7,500 to €45,000
- Tax, wage and social debts +€13,800
up €13,800 (+329%), from €4,200 to €18,000
- Trade debts -€3,564
down €3,564 (-98.3%), from €3,624 to €60
- Gross operating margin +€42,243
up €42,243 (+359%), from €11,751 to €53,994
- Taxes +€12,296
up €12,296 (+512%), from €2,400 to €14,696
- Depreciation +€1,290
up €1,290 (+469%), from €275 to €1,565
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 | €22,384 | €70,235 | +€47,852 | +214% |
| Fixed assets | 21/28 | €4,255 | €7,721 | +€3,465 | +81.4% |
| Tangible fixed assets | 22/27 | €4,255 | €7,721 | +€3,465 | +81.4% |
| Plant, machinery and equipment | 23 | €4,255 | €3,349 | -€906 | -21.3% |
| Furniture and vehicles | 24 | - | €4,371 | +€4,371 | |
| Current assets | 29/58 | €18,128 | €62,515 | +€44,386 | +245% |
| Cash at bank and in hand | 54/58 | €12,109 | €53,858 | +€41,749 | +345% |
| Deferred charges and accrued income | 490/1 | €6,019 | €8,657 | +€2,638 | +43.8% |
| Total equity and liabilities | 10/49 | €22,384 | €70,235 | +€47,852 | +214% |
| Equity | 10/15 | €13,559 | €51,016 | +€37,457 | +276% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €45,000 | +€37,500 | +500% |
| Distributable reserves | 133 | €7,500 | €45,000 | +€37,500 | +500% |
| Profit (loss) carried forward | 14 | €1,059 | €1,016 | -€43 | -4.1% |
| Amounts payable | 17/49 | €8,824 | €19,219 | +€10,395 | +118% |
| Amounts payable within one year | 42/48 | €7,824 | €18,219 | +€10,395 | +133% |
| Trade debts | 44 | €3,624 | €60 | -€3,564 | -98.3% |
| Suppliers | 440/4 | €3,624 | €60 | -€3,564 | -98.3% |
| Taxes, remuneration and social security | 45 | €4,200 | €18,000 | +€13,800 | +329% |
| Taxes | 450/3 | €4,200 | €18,000 | +€13,800 | +329% |
| Other amounts payable | 47/48 | - | €159 | +€159 | |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €275 | €1,565 | +€1,290 | +469% |
| Other operating charges | 640/8 | €427 | €186 | -€242 | -56.6% |
| Gross operating margin | 9900 | €11,751 | €53,994 | +€42,243 | +359% |
| Operating profit (loss) | 9901 | €11,048 | €52,243 | +€41,195 | +373% |
| Financial charges | 65/66B | €89 | €90 | +€1 | +1.3% |
| Recurring financial charges | 65 | €89 | €90 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €10,959 | €52,153 | +€41,194 | +376% |
| Income taxes | 67/77 | €2,400 | €14,696 | +€12,296 | +512% |
| Profit (loss) for the period | 9904 | €8,559 | €37,457 | +€28,898 | +338% |
| Profit (loss) for the period to be appropriated | 9905 | €8,559 | €37,457 | +€28,898 | +338% |
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 20 October 2026 via checked.be.