ME-DENT: 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.
ME-DENT
Largest movements
- Cash -€75,473
down €75,473 (-77.4%), from €97,514 to €22,041
mainly Contributions, distributions and other (-€111,581) and Other debts (-€42,766)
- Tangible fixed assets -€12,249
down €12,249 (-22.8%), from €53,655 to €41,406
of which Furniture and vehicles: -€12,134
- Receivables within one year -€11,655
down €11,655 (-27.3%), from €42,636 to €30,981
of which Trade receivables: -€7,966
- Other debts -€42,766
down €42,766 (-48.4%), from €88,441 to €45,675
- Debts after one year -€23,486
down €23,486 (-66.9%), from €35,105 to €11,619
- Reserves -€21,595
down €21,595 (-100%), from €21,595 to €0
- Tax, wage and social debts -€14,336
down €14,336 (-79.4%), from €18,048 to €3,713
- Trade debts +€3,345
up €3,345 (+987%), from €339 to €3,684
- Gross operating margin +€20,253
up €20,253 (+17.5%), from €115,771 to €136,024
- Taxes +€5,689
up €5,689 (+28.8%), from €19,751 to €25,440
- Financial charges -€1,387
down €1,387 (-36.8%), from €3,768 to €2,381
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 | €196,341 | €98,223 | -€98,118 | -50.0% |
| Fixed assets | 21/28 | €53,655 | €41,406 | -€12,249 | -22.8% |
| Tangible fixed assets | 22/27 | €53,655 | €41,406 | -€12,249 | -22.8% |
| Plant, machinery and equipment | 23 | €115 | €0 | -€115 | -100% |
| Furniture and vehicles | 24 | €53,540 | €41,406 | -€12,134 | -22.7% |
| Current assets | 29/58 | €142,685 | €56,816 | -€85,869 | -60.2% |
| Amounts receivable within one year | 40/41 | €42,636 | €30,981 | -€11,655 | -27.3% |
| Trade receivables | 40 | €37,387 | €29,421 | -€7,966 | -21.3% |
| Other amounts receivable | 41 | €5,249 | €1,560 | -€3,689 | -70.3% |
| Cash at bank and in hand | 54/58 | €97,514 | €22,041 | -€75,473 | -77.4% |
| Deferred charges and accrued income | 490/1 | €2,536 | €3,794 | +€1,259 | +49.6% |
| Total equity and liabilities | 10/49 | €196,341 | €98,223 | -€98,118 | -50.0% |
| Equity | 10/15 | €26,595 | €5,000 | -€21,595 | -81.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,595 | €0 | -€21,595 | -100% |
| Distributable reserves | 133 | €21,595 | €0 | -€21,595 | -100% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €169,746 | €93,223 | -€76,523 | -45.1% |
| Amounts payable after more than one year | 17 | €35,105 | €11,619 | -€23,486 | -66.9% |
| Financial debts | 170/4 | €35,105 | €11,619 | -€23,486 | -66.9% |
| Amounts payable within one year | 42/48 | €134,641 | €81,604 | -€53,037 | -39.4% |
| Current portion of amounts payable after more than one year | 42 | €24,433 | €23,486 | -€947 | -3.9% |
| Financial debts | 43 | €3,380 | €5,046 | +€1,667 | +49.3% |
| Credit institutions | 430/8 | €3,380 | €5,046 | +€1,667 | +49.3% |
| Trade debts | 44 | €339 | €3,684 | +€3,345 | +987% |
| Suppliers | 440/4 | €339 | €3,684 | +€3,345 | +987% |
| Taxes, remuneration and social security | 45 | €18,048 | €3,713 | -€14,336 | -79.4% |
| Taxes | 450/3 | €18,048 | €3,713 | -€14,336 | -79.4% |
| Other amounts payable | 47/48 | €88,441 | €45,675 | -€42,766 | -48.4% |
| Non-recurring operating income | 76A | €0 | €180 | +€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,837 | €15,728 | -€109 | -0.7% |
| Other operating charges | 640/8 | €1,882 | €2,554 | +€672 | +35.7% |
| Non-recurring operating charges | 66A | €1,686 | €0 | -€1,686 | -100% |
| Gross operating margin | 9900 | €115,771 | €136,024 | +€20,253 | +17.5% |
| Operating profit (loss) | 9901 | €96,366 | €117,742 | +€21,376 | +22.2% |
| Financial income | 75/76B | €54 | €66 | +€12 | +22.2% |
| Recurring financial income | 75 | €54 | €66 | +€12 | +22.2% |
| Financial charges | 65/66B | €3,768 | €2,381 | -€1,387 | -36.8% |
| Recurring financial charges | 65 | €3,768 | €2,381 | -€1,387 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €92,652 | €115,427 | +€22,775 | +24.6% |
| Income taxes | 67/77 | €19,751 | €25,440 | +€5,689 | +28.8% |
| Profit (loss) for the period | 9904 | €72,901 | €89,987 | +€17,085 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €72,901 | €89,987 | +€17,085 | +23.4% |
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.