MDK 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.
MDK DENTAL
Largest movements
- Cash +€68,994
up €68,994 (+2,300%), from €3,000 to €71,994
mainly Net result for the year (+€57,238) and Deferred charges and accrued income (+€13,010)
- Deferred charges and accrued income -€13,010
down €13,010 (-94.1%), from €13,820 to €811
- Tangible fixed assets +€1,188
new in 2025: €1,188
- Reserves +€57,238
up €57,238 (+781%), from €7,328 to €64,567
- Trade debts -€4,477
no longer reported in 2025 (was €4,477)
- Other debts +€3,549
up €3,549 (+135%), from €2,622 to €6,172
- Tax, wage and social debts +€785
up €785 (+38.1%), from €2,061 to €2,846
- Gross operating margin +€63,120
up €63,120 (+662%), from €9,531 to €72,651
- Taxes +€12,454
up €12,454 (+604%), from €2,061 to €14,515
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 | €19,489 | €76,584 | +€57,095 | +293% |
| Formation expenses | 20 | €2,669 | €2,107 | -€562 | -21.1% |
| Fixed assets | 21/28 | - | €1,188 | +€1,188 | |
| Tangible fixed assets | 22/27 | - | €1,188 | +€1,188 | |
| Furniture and vehicles | 24 | - | €1,188 | +€1,188 | |
| Current assets | 29/58 | €16,820 | €73,289 | +€56,469 | +336% |
| Amounts receivable within one year | 40/41 | - | €485 | +€485 | |
| Other amounts receivable | 41 | - | €485 | +€485 | |
| Cash at bank and in hand | 54/58 | €3,000 | €71,994 | +€68,994 | +2,300% |
| Deferred charges and accrued income | 490/1 | €13,820 | €811 | -€13,010 | -94.1% |
| Total equity and liabilities | 10/49 | €19,489 | €76,584 | +€57,095 | +293% |
| Equity | 10/15 | €10,328 | €67,567 | +€57,238 | +554% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,328 | €64,567 | +€57,238 | +781% |
| Distributable reserves | 133 | €7,328 | €64,567 | +€57,238 | +781% |
| Amounts payable | 17/49 | €9,161 | €9,017 | -€144 | -1.6% |
| Amounts payable within one year | 42/48 | €9,161 | €9,017 | -€144 | -1.6% |
| Trade debts | 44 | €4,477 | - | -€4,477 | |
| Suppliers | 440/4 | €4,477 | - | -€4,477 | |
| Taxes, remuneration and social security | 45 | €2,061 | €2,846 | +€785 | +38.1% |
| Taxes | 450/3 | €2,061 | €2,846 | +€785 | +38.1% |
| Other amounts payable | 47/48 | €2,622 | €6,172 | +€3,549 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €142 | €859 | +€717 | +506% |
| Gross operating margin | 9900 | €9,531 | €72,651 | +€63,120 | +662% |
| Operating profit (loss) | 9901 | €9,390 | €71,792 | +€62,403 | +665% |
| Financial income | 75/76B | - | €50 | +€50 | |
| Recurring financial income | 75 | - | €50 | +€50 | |
| Financial charges | 65/66B | - | €89 | +€89 | |
| Recurring financial charges | 65 | - | €89 | +€89 | |
| Profit (loss) for the period before taxes | 9903 | €9,390 | €71,754 | +€62,364 | +664% |
| Income taxes | 67/77 | €2,061 | €14,515 | +€12,454 | +604% |
| Profit (loss) for the period | 9904 | €7,328 | €57,238 | +€49,910 | +681% |
| Profit (loss) for the period to be appropriated | 9905 | €7,328 | €57,238 | +€49,910 | +681% |
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 25 October 2026 via checked.be.