MC 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.
MC DENTAL
Largest movements
- Receivables within one year +€33,997
up €33,997 (+703%), from €4,833 to €38,830
of which Trade receivables: +€37,622
- Deferred charges and accrued income +€19,340
up €19,340 (+81.2%), from €23,831 to €43,172
- Tangible fixed assets -€13,167
down €13,167 (-7.0%), from €188,713 to €175,546
of which Leasing and similar rights: -€36,195
- Cash -€9,117
down €9,117 (-18.2%), from €50,148 to €41,031
mainly Contributions, distributions and other (-€50,944) and Receivables within one year (-€33,997)
- Debts after one year +€22,076
up €22,076 (+16.3%), from €135,521 to €157,597
- Other debts -€10,868
down €10,868 (-27.1%), from €40,166 to €29,298
- Short-term financial debts +€8,808
up €8,808 (+33,942%), from €26 to €8,834
- Trade debts +€5,563
up €5,563 (+141%), from €3,957 to €9,519
- Gross operating margin +€11,898
up €11,898 (+9.7%), from €123,120 to €135,018
- Depreciation +€4,092
up €4,092 (+10.2%), from €39,919 to €44,010
- Other operating charges +€2,876
up €2,876 (+31.0%), from €9,265 to €12,141
- Taxes +€2,717
up €2,717 (+19.7%), from €13,792 to €16,509
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 | €267,526 | €298,579 | +€31,054 | +11.6% |
| Fixed assets | 21/28 | €188,713 | €175,546 | -€13,167 | -7.0% |
| Tangible fixed assets | 22/27 | €188,713 | €175,546 | -€13,167 | -7.0% |
| Plant, machinery and equipment | 23 | €18,647 | €11,953 | -€6,695 | -35.9% |
| Furniture and vehicles | 24 | €3,110 | €2,190 | -€920 | -29.6% |
| Leasing and similar rights | 25 | €166,956 | €130,761 | -€36,195 | -21.7% |
| Other tangible fixed assets | 26 | - | €30,642 | +€30,642 | |
| Current assets | 29/58 | €78,813 | €123,034 | +€44,221 | +56.1% |
| Amounts receivable within one year | 40/41 | €4,833 | €38,830 | +€33,997 | +703% |
| Trade receivables | 40 | - | €37,622 | +€37,622 | |
| Other amounts receivable | 41 | €4,833 | €1,208 | -€3,625 | -75.0% |
| Cash at bank and in hand | 54/58 | €50,148 | €41,031 | -€9,117 | -18.2% |
| Deferred charges and accrued income | 490/1 | €23,831 | €43,172 | +€19,340 | +81.2% |
| Total equity and liabilities | 10/49 | €267,526 | €298,579 | +€31,054 | +11.6% |
| Equity | 10/15 | €51,944 | €54,827 | +€2,884 | +5.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €50,944 | €53,827 | +€2,884 | +5.7% |
| Distributable reserves | 133 | €50,944 | €53,827 | +€2,884 | +5.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €215,582 | €243,752 | +€28,170 | +13.1% |
| Amounts payable after more than one year | 17 | €135,521 | €157,597 | +€22,076 | +16.3% |
| Financial debts | 170/4 | €135,521 | €157,597 | +€22,076 | +16.3% |
| Amounts payable within one year | 42/48 | €80,062 | €86,155 | +€6,094 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €35,913 | €36,996 | +€1,083 | +3.0% |
| Financial debts | 43 | €26 | €8,834 | +€8,808 | +33,942% |
| Other loans | 439 | €26 | €8,834 | +€8,808 | +33,942% |
| Trade debts | 44 | €3,957 | €9,519 | +€5,563 | +141% |
| Suppliers | 440/4 | €3,957 | €9,519 | +€5,563 | +141% |
| Taxes, remuneration and social security | 45 | - | €1,509 | +€1,509 | |
| Taxes | 450/3 | - | €1,509 | +€1,509 | |
| Other amounts payable | 47/48 | €40,166 | €29,298 | -€10,868 | -27.1% |
| Non-recurring operating income | 76A | - | €10,671 | +€10,671 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,919 | €44,010 | +€4,092 | +10.2% |
| Other operating charges | 640/8 | €9,265 | €12,141 | +€2,876 | +31.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €123,120 | €135,018 | +€11,898 | +9.7% |
| Operating profit (loss) | 9901 | €73,936 | €78,867 | +€4,931 | +6.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €9,204 | €8,532 | -€672 | -7.3% |
| Recurring financial charges | 65 | €9,204 | €8,532 | -€672 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €64,735 | €70,336 | +€5,601 | +8.7% |
| Income taxes | 67/77 | €13,792 | €16,509 | +€2,717 | +19.7% |
| Profit (loss) for the period | 9904 | €50,944 | €53,827 | +€2,884 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €50,944 | €53,827 | +€2,884 | +5.7% |
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 24 October 2026 via checked.be.