MCS 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.
MCS DENTAL
Largest movements
- Tangible fixed assets +€372,552
up €372,552 (+14,663%), from €2,541 to €375,092
of which Land and buildings: +€373,198
- Cash -€18,285
down €18,285 (-37.6%), from €48,687 to €30,402
mainly Investment in fixed assets (net) (-€389,120) and Net result for the year (-€28,541)
- Receivables within one year -€14,420
down €14,420 (-63.2%), from €22,831 to €8,411
of which Trade receivables: -€15,000
- Debts after one year +€333,916
new in 2025: €333,916
- Other debts +€30,000
new in 2025: €30,000
- Profit (loss) carried forward -€28,541
down €28,541 (-46.2%), from €61,730 to €33,190
- Gross operating margin -€43,480
down €43,480 (-97.4%), from €44,627 to €1,147
- Depreciation +€14,952
up €14,952 (+925%), from €1,616 to €16,568
- Taxes -€9,246
down €9,246 (-96.7%), from €9,567 to €320
- Financial charges +€8,963
up €8,963 (+366%), from €2,451 to €11,414
- Other operating charges +€1,419
up €1,419 (+366%), from €387 to €1,807
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 | €75,328 | €416,556 | +€341,227 | +453% |
| Fixed assets | 21/28 | €2,541 | €375,092 | +€372,552 | +14,663% |
| Tangible fixed assets | 22/27 | €2,541 | €375,092 | +€372,552 | +14,663% |
| Land and buildings | 22 | - | €373,198 | +€373,198 | |
| Furniture and vehicles | 24 | €2,541 | €1,894 | -€647 | -25.5% |
| Current assets | 29/58 | €72,788 | €41,463 | -€31,324 | -43.0% |
| Amounts receivable within one year | 40/41 | €22,831 | €8,411 | -€14,420 | -63.2% |
| Trade receivables | 40 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 41 | €7,831 | €8,411 | +€580 | +7.4% |
| Cash at bank and in hand | 54/58 | €48,687 | €30,402 | -€18,285 | -37.6% |
| Deferred charges and accrued income | 490/1 | €1,270 | €2,650 | +€1,380 | +109% |
| Total equity and liabilities | 10/49 | €75,328 | €416,556 | +€341,227 | +453% |
| Equity | 10/15 | €66,730 | €38,190 | -€28,541 | -42.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,730 | €33,190 | -€28,541 | -46.2% |
| Amounts payable | 17/49 | €8,598 | €378,366 | +€369,768 | +4,301% |
| Amounts payable after more than one year | 17 | - | €333,916 | +€333,916 | |
| Financial debts | 170/4 | - | €333,916 | +€333,916 | |
| Amounts payable within one year | 42/48 | €8,552 | €41,053 | +€32,502 | +380% |
| Current portion of amounts payable after more than one year | 42 | - | €1,084 | +€1,084 | |
| Trade debts | 44 | €2,877 | €2,295 | -€582 | -20.2% |
| Suppliers | 440/4 | €2,877 | €2,295 | -€582 | -20.2% |
| Taxes, remuneration and social security | 45 | €5,675 | €7,675 | +€2,000 | +35.2% |
| Taxes | 450/3 | €5,675 | €5,175 | -€500 | -8.8% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | - | €30,000 | +€30,000 | |
| Accrued charges and deferred income | 492/3 | €46 | €3,397 | +€3,350 | +7,225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,616 | €16,568 | +€14,952 | +925% |
| Other operating charges | 640/8 | €387 | €1,807 | +€1,419 | +366% |
| Gross operating margin | 9900 | €44,627 | €1,147 | -€43,480 | -97.4% |
| Operating profit (loss) | 9901 | €42,624 | -€17,228 | -€59,852 | |
| Financial income | 75/76B | €225 | €421 | +€196 | +86.8% |
| Recurring financial income | 75 | €225 | €421 | +€196 | +86.8% |
| Financial charges | 65/66B | €2,451 | €11,414 | +€8,963 | +366% |
| Recurring financial charges | 65 | €2,451 | €11,414 | +€8,963 | +366% |
| Profit (loss) for the period before taxes | 9903 | €40,398 | -€28,221 | -€68,619 | |
| Income taxes | 67/77 | €9,567 | €320 | -€9,246 | -96.7% |
| Profit (loss) for the period | 9904 | €30,832 | -€28,541 | -€59,372 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,832 | -€28,541 | -€59,372 |
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.