MCNS 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.
MCNS DENTAL
Largest movements
- Tangible fixed assets -€21,773
down €21,773 (-17.8%), from €122,064 to €100,291
of which Plant, machinery and equipment: -€14,483
- Cash -€10,645
down €10,645 (-68.9%), from €15,458 to €4,813
mainly Net result for the year (-€17,995) and Investment in fixed assets (net) (-€9,444)
- Profit (loss) carried forward -€17,995
down €17,995 (-33.4%), from €53,957 to €35,962
- Tax, wage and social debts -€8,489
down €8,489 (-46.6%), from €18,213 to €9,724
of which Taxes: -€9,869
- Trade debts -€6,172
down €6,172 (-91.3%), from €6,760 to €588
- Gross operating margin -€41,445
down €41,445 (-39.7%), from €104,440 to €62,996
- Taxes -€9,869
down €9,869 (-100%), from €9,869 to €0
- Depreciation +€3,704
up €3,704 (+13.5%), from €27,512 to €31,217
- Staff costs +€1,097
up €1,097 (+2.3%), from €48,067 to €49,164
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 | €139,422 | €106,887 | -€32,534 | -23.3% |
| Fixed assets | 21/28 | €122,064 | €100,291 | -€21,773 | -17.8% |
| Tangible fixed assets | 22/27 | €122,064 | €100,291 | -€21,773 | -17.8% |
| Plant, machinery and equipment | 23 | €101,062 | €86,579 | -€14,483 | -14.3% |
| Furniture and vehicles | 24 | €1,581 | €765 | -€816 | -51.6% |
| Leasing and similar rights | 25 | €19,421 | €12,947 | -€6,474 | -33.3% |
| Current assets | 29/58 | €17,358 | €6,596 | -€10,762 | -62.0% |
| Amounts receivable within one year | 40/41 | €60 | €18 | -€42 | -70.1% |
| Other amounts receivable | 41 | €60 | €18 | -€42 | -70.1% |
| Cash at bank and in hand | 54/58 | €15,458 | €4,813 | -€10,645 | -68.9% |
| Deferred charges and accrued income | 490/1 | €1,840 | €1,765 | -€75 | -4.1% |
| Total equity and liabilities | 10/49 | €139,422 | €106,887 | -€32,534 | -23.3% |
| Equity | 10/15 | €107,517 | €89,522 | -€17,995 | -16.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,360 | €47,360 | = | 0.0% |
| Distributable reserves | 133 | €47,360 | €47,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,957 | €35,962 | -€17,995 | -33.4% |
| Amounts payable | 17/49 | €31,904 | €17,365 | -€14,540 | -45.6% |
| Amounts payable within one year | 42/48 | €31,904 | €17,365 | -€14,540 | -45.6% |
| Trade debts | 44 | €6,760 | €588 | -€6,172 | -91.3% |
| Suppliers | 440/4 | €6,760 | €588 | -€6,172 | -91.3% |
| Taxes, remuneration and social security | 45 | €18,213 | €9,724 | -€8,489 | -46.6% |
| Taxes | 450/3 | €9,869 | €0 | -€9,869 | -100% |
| Remuneration and social security | 454/9 | €8,343 | €9,724 | +€1,380 | +16.5% |
| Other amounts payable | 47/48 | €6,932 | €7,053 | +€121 | +1.7% |
| Remuneration, social security and pensions | 62 | €48,067 | €49,164 | +€1,097 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,512 | €31,217 | +€3,704 | +13.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €104,440 | €62,996 | -€41,445 | -39.7% |
| Operating profit (loss) | 9901 | €28,474 | -€17,784 | -€46,258 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +197% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +197% |
| Financial charges | 65/66B | €333 | €211 | -€122 | -36.6% |
| Recurring financial charges | 65 | €333 | €211 | -€122 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €28,141 | -€17,995 | -€46,136 | |
| Income taxes | 67/77 | €9,869 | €0 | -€9,869 | -100% |
| Profit (loss) for the period | 9904 | €18,271 | -€17,995 | -€36,266 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,271 | -€17,995 | -€36,266 |
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 28 October 2026 via checked.be.