MEA DENTAL: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
MEA DENTAL
Largest movements
- Current investments +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Tangible fixed assets -€29,643
down €29,643 (-25.7%), from €115,500 to €85,858
of which Furniture and vehicles: -€27,062
- Cash +€20,571
up €20,571 (+9.6%), from €215,230 to €235,800
mainly Other debts (+€130,305) and Net result for the year (+€100,465)
- Receivables within one year -€9,274
down €9,274 (-43.5%), from €21,336 to €12,062
- Other debts +€130,305
up €130,305 (+434%), from €30,023 to €160,327
- Reserves -€50,000
down €50,000 (-12.7%), from €394,860 to €344,860
of which Distributable reserves: -€50,000
- Gross operating margin +€23,077
up €23,077 (+16.6%), from €138,858 to €161,935
- Depreciation +€11,680
up €11,680 (+91.4%), from €12,777 to €24,457
- Taxes +€1,657
up €1,657 (+4.4%), from €37,963 to €39,619
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 | €454,141 | €535,758 | +€81,618 | +18.0% |
| Fixed assets | 21/28 | €115,538 | €85,896 | -€29,643 | -25.7% |
| Tangible fixed assets | 22/27 | €115,500 | €85,858 | -€29,643 | -25.7% |
| Plant, machinery and equipment | 23 | €7,012 | €4,432 | -€2,581 | -36.8% |
| Furniture and vehicles | 24 | €108,488 | €81,426 | -€27,062 | -24.9% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €338,603 | €449,863 | +€111,260 | +32.9% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,336 | €12,062 | -€9,274 | -43.5% |
| Trade receivables | 40 | €21,336 | €12,062 | -€9,274 | -43.5% |
| Current investments | 50/53 | €100,000 | €200,000 | +€100,000 | +100% |
| Cash at bank and in hand | 54/58 | €215,230 | €235,800 | +€20,571 | +9.6% |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €454,141 | €535,758 | +€81,618 | +18.0% |
| Equity | 10/15 | €418,527 | €368,993 | -€49,535 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €394,860 | €344,860 | -€50,000 | -12.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €393,000 | €343,000 | -€50,000 | -12.7% |
| Profit (loss) carried forward | 14 | €5,067 | €5,533 | +€465 | +9.2% |
| Amounts payable | 17/49 | €35,614 | €166,766 | +€131,152 | +368% |
| Amounts payable within one year | 42/48 | €35,614 | €166,766 | +€131,152 | +368% |
| Trade debts | 44 | €3,542 | €2,715 | -€827 | -23.3% |
| Suppliers | 440/4 | €3,542 | €2,715 | -€827 | -23.3% |
| Taxes, remuneration and social security | 45 | €2,049 | €3,723 | +€1,674 | +81.7% |
| Taxes | 450/3 | €2,049 | €3,723 | +€1,674 | +81.7% |
| Other amounts payable | 47/48 | €30,023 | €160,327 | +€130,305 | +434% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,777 | €24,457 | +€11,680 | +91.4% |
| Other operating charges | 640/8 | €898 | €495 | -€404 | -44.9% |
| Gross operating margin | 9900 | €138,858 | €161,935 | +€23,077 | +16.6% |
| Operating profit (loss) | 9901 | €125,182 | €136,983 | +€11,801 | +9.4% |
| Financial income | 75/76B | €3,046 | €3,153 | +€108 | +3.5% |
| Recurring financial income | 75 | €3,046 | €3,153 | +€108 | +3.5% |
| Financial charges | 65/66B | €91 | €52 | -€39 | -43.1% |
| Recurring financial charges | 65 | €91 | €52 | -€39 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €128,137 | €140,085 | +€11,948 | +9.3% |
| Income taxes | 67/77 | €37,963 | €39,619 | +€1,657 | +4.4% |
| Profit (loss) for the period | 9904 | €90,175 | €100,465 | +€10,291 | +11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,175 | €100,465 | +€10,291 | +11.4% |
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.