MDO DENTISTRY: what changed
MDO DENTISTRY
Largest movements
- Cash +€47,316
up €47,316 (+57.6%), from €82,099 to €129,414
mainly Net result for the year (+€43,513) and Debts after one year (+€33,100)
- Deferred charges and accrued income +€9,060
up €9,060 (+492%), from €1,842 to €10,902
- Tangible fixed assets -€8,719
down €8,719 (-39.0%), from €22,375 to €13,656
- Receivables within one year -€7,105
down €7,105 (-65.0%), from €10,925 to €3,820
of which Trade receivables: -€7,105
- Profit (loss) carried forward +€43,513
up €43,513 (+79.7%), from €54,590 to €98,103
- Debts after one year +€33,100
new in 2025: €33,100
- Other debts -€30,436
down €30,436 (-70.0%), from €43,455 to €13,018
- Tax, wage and social debts -€7,061
down €7,061 (-51.5%), from €13,716 to €6,655
- Accrued charges and deferred income +€3,171
up €3,171 (+259%), from €1,222 to €4,393
- Gross operating margin +€31,667
up €31,667 (+87.4%), from €36,251 to €67,918
- Taxes +€5,675
up €5,675 (+91.8%), from €6,180 to €11,855
- Financial charges +€2,777
up €2,777 (+592%), from €469 to €3,246
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,241 | €157,793 | +€40,552 | +34.6% |
| Fixed assets | 21/28 | €22,375 | €13,656 | -€8,719 | -39.0% |
| Tangible fixed assets | 22/27 | €22,375 | €13,656 | -€8,719 | -39.0% |
| Furniture and vehicles | 24 | €22,375 | €13,656 | -€8,719 | -39.0% |
| Current assets | 29/58 | €94,866 | €144,137 | +€49,271 | +51.9% |
| Amounts receivable within one year | 40/41 | €10,925 | €3,820 | -€7,105 | -65.0% |
| Trade receivables | 40 | €7,105 | - | -€7,105 | |
| Other amounts receivable | 41 | €3,820 | €3,820 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €82,099 | €129,414 | +€47,316 | +57.6% |
| Deferred charges and accrued income | 490/1 | €1,842 | €10,902 | +€9,060 | +492% |
| Total equity and liabilities | 10/49 | €117,241 | €157,793 | +€40,552 | +34.6% |
| Equity | 10/15 | €57,090 | €100,603 | +€43,513 | +76.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,590 | €98,103 | +€43,513 | +79.7% |
| Amounts payable | 17/49 | €60,152 | €57,190 | -€2,961 | -4.9% |
| Amounts payable after more than one year | 17 | - | €33,100 | +€33,100 | |
| Other amounts payable | 178/9 | - | €33,100 | +€33,100 | |
| Amounts payable within one year | 42/48 | €58,929 | €19,697 | -€39,232 | -66.6% |
| Trade debts | 44 | €1,758 | €24 | -€1,734 | -98.6% |
| Suppliers | 440/4 | €1,758 | €24 | -€1,734 | -98.6% |
| Taxes, remuneration and social security | 45 | €13,716 | €6,655 | -€7,061 | -51.5% |
| Taxes | 450/3 | €13,716 | €6,655 | -€7,061 | -51.5% |
| Other amounts payable | 47/48 | €43,455 | €13,018 | -€30,436 | -70.0% |
| Accrued charges and deferred income | 492/3 | €1,222 | €4,393 | +€3,171 | +259% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,323 | €8,719 | +€396 | +4.8% |
| Other operating charges | 640/8 | €542 | €585 | +€43 | +8.0% |
| Gross operating margin | 9900 | €36,251 | €67,918 | +€31,667 | +87.4% |
| Operating profit (loss) | 9901 | €27,386 | €58,614 | +€31,227 | +114% |
| Financial charges | 65/66B | €469 | €3,246 | +€2,777 | +592% |
| Recurring financial charges | 65 | €469 | €3,246 | +€2,777 | +592% |
| Profit (loss) for the period before taxes | 9903 | €26,918 | €55,368 | +€28,451 | +106% |
| Income taxes | 67/77 | €6,180 | €11,855 | +€5,675 | +91.8% |
| Profit (loss) for the period | 9904 | €20,737 | €43,513 | +€22,776 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €20,737 | €43,513 | +€22,776 | +110% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.