MBH 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.
MBH DENTAL
Largest movements
- Cash +€39,972
up €39,972 (+69.9%), from €57,173 to €97,145
mainly Net result for the year (+€96,806) and Trade debts (+€842)
- Receivables after one year +€24,350
up €24,350 (+25.7%), from €94,860 to €119,210
- Receivables within one year +€13,426
up €13,426 (+99.2%), from €13,535 to €26,960
- Deferred charges and accrued income +€8,338
up €8,338 (+22.3%), from €37,454 to €45,792
- Profit (loss) carried forward +€96,806
up €96,806 (+50.2%), from €193,008 to €289,814
- Tax, wage and social debts -€9,120
no longer reported in 2025 (was €9,120)
- Gross operating margin +€4,272
up €4,272 (+3.6%), from €119,003 to €123,275
- Taxes +€1,725
up €1,725 (+6.9%), from €25,120 to €26,845
- Financial income +€1,287
up €1,287 (+60.2%), from €2,139 to €3,425
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 | €203,021 | €291,548 | +€88,527 | +43.6% |
| Fixed assets | 21/28 | - | €2,441 | +€2,441 | |
| Tangible fixed assets | 22/27 | - | €2,441 | +€2,441 | |
| Furniture and vehicles | 24 | - | €2,441 | +€2,441 | |
| Current assets | 29/58 | €203,021 | €289,107 | +€86,086 | +42.4% |
| Amounts receivable after more than one year | 29 | €94,860 | €119,210 | +€24,350 | +25.7% |
| Other amounts receivable | 291 | €94,860 | €119,210 | +€24,350 | +25.7% |
| Amounts receivable within one year | 40/41 | €13,535 | €26,960 | +€13,426 | +99.2% |
| Other amounts receivable | 41 | €13,535 | €26,960 | +€13,426 | +99.2% |
| Cash at bank and in hand | 54/58 | €57,173 | €97,145 | +€39,972 | +69.9% |
| Deferred charges and accrued income | 490/1 | €37,454 | €45,792 | +€8,338 | +22.3% |
| Total equity and liabilities | 10/49 | €203,021 | €291,548 | +€88,527 | +43.6% |
| Equity | 10/15 | €193,508 | €290,314 | +€96,806 | +50.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,008 | €289,814 | +€96,806 | +50.2% |
| Amounts payable | 17/49 | €9,513 | €1,234 | -€8,279 | -87.0% |
| Amounts payable within one year | 42/48 | €9,513 | €1,234 | -€8,279 | -87.0% |
| Trade debts | 44 | €392 | €1,234 | +€842 | +215% |
| Suppliers | 440/4 | €392 | €1,234 | +€842 | +215% |
| Taxes, remuneration and social security | 45 | €9,120 | - | -€9,120 | |
| Taxes | 450/3 | €9,120 | - | -€9,120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €482 | +€482 | |
| Other operating charges | 640/8 | €711 | €843 | +€132 | +18.6% |
| Gross operating margin | 9900 | €119,003 | €123,275 | +€4,272 | +3.6% |
| Operating profit (loss) | 9901 | €118,292 | €121,950 | +€3,657 | +3.1% |
| Financial income | 75/76B | €2,139 | €3,425 | +€1,287 | +60.2% |
| Recurring financial income | 75 | €2,139 | €3,425 | +€1,287 | +60.2% |
| Financial charges | 65/66B | €2,106 | €1,724 | -€382 | -18.1% |
| Recurring financial charges | 65 | €2,106 | €1,724 | -€382 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €118,325 | €123,651 | +€5,326 | +4.5% |
| Income taxes | 67/77 | €25,120 | €26,845 | +€1,725 | +6.9% |
| Profit (loss) for the period | 9904 | €93,205 | €96,806 | +€3,601 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €93,205 | €96,806 | +€3,601 | +3.9% |
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 1 November 2026 via checked.be.