MED-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.
MED-DENTAL
Largest movements
- Tangible fixed assets -€88,876
down €88,876 (-16.1%), from €551,533 to €462,657
of which Plant, machinery and equipment: -€65,796
- Cash +€11,832
up €11,832 (+15.0%), from €79,138 to €90,970
mainly Depreciation (+€93,443) and Net result for the year (+€48,560)
- Debts after one year -€68,871
down €68,871 (-15.7%), from €438,497 to €369,626
- Profit (loss) carried forward -€57,440
down €57,440 (-52.7%), from €109,016 to €51,576
- Reserves +€48,000
new in 2025: €48,000
- Turnover +€39,714
up €39,714 (+6.9%), from €574,819 to €614,533
- Purchases and services +€30,566
up €30,566 (+8.6%), from €355,392 to €385,958
- Staff costs +€11,169
up €11,169 (+29.4%), from €37,982 to €49,151
- Gross operating margin +€9,148
up €9,148 (+4.2%), from €219,427 to €228,575
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 | €641,952 | €563,875 | -€78,077 | -12.2% |
| Fixed assets | 21/28 | €551,533 | €462,657 | -€88,876 | -16.1% |
| Tangible fixed assets | 22/27 | €551,533 | €462,657 | -€88,876 | -16.1% |
| Land and buildings | 22 | €251,719 | €240,469 | -€11,250 | -4.5% |
| Plant, machinery and equipment | 23 | €255,033 | €189,237 | -€65,796 | -25.8% |
| Furniture and vehicles | 24 | €44,781 | €32,951 | -€11,830 | -26.4% |
| Current assets | 29/58 | €90,419 | €101,218 | +€10,799 | +11.9% |
| Amounts receivable within one year | 40/41 | €11,138 | €10,248 | -€890 | -8.0% |
| Other amounts receivable | 41 | €11,138 | €10,248 | -€890 | -8.0% |
| Cash at bank and in hand | 54/58 | €79,138 | €90,970 | +€11,832 | +15.0% |
| Deferred charges and accrued income | 490/1 | €143 | - | -€143 | |
| Total equity and liabilities | 10/49 | €641,952 | €563,875 | -€78,077 | -12.2% |
| Equity | 10/15 | €121,416 | €111,976 | -€9,440 | -7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | - | €48,000 | +€48,000 | |
| Distributable reserves | 133 | - | €48,000 | +€48,000 | |
| Profit (loss) carried forward | 14 | €109,016 | €51,576 | -€57,440 | -52.7% |
| Amounts payable | 17/49 | €520,536 | €451,899 | -€68,637 | -13.2% |
| Amounts payable after more than one year | 17 | €438,497 | €369,626 | -€68,871 | -15.7% |
| Financial debts | 170/4 | €438,497 | €369,626 | -€68,871 | -15.7% |
| Amounts payable within one year | 42/48 | €82,039 | €82,273 | +€234 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €78,781 | €73,859 | -€4,922 | -6.2% |
| Trade debts | 44 | €2,982 | €3,404 | +€422 | +14.2% |
| Suppliers | 440/4 | €2,982 | €3,404 | +€422 | +14.2% |
| Taxes, remuneration and social security | 45 | €276 | €5,010 | +€4,734 | +1,715% |
| Taxes | 450/3 | €276 | €800 | +€524 | +190% |
| Remuneration and social security | 454/9 | - | €4,210 | +€4,210 | |
| Turnover | 70 | €574,819 | €614,533 | +€39,714 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €355,392 | €385,958 | +€30,566 | +8.6% |
| Remuneration, social security and pensions | 62 | €37,982 | €49,151 | +€11,169 | +29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,837 | €93,443 | +€3,606 | +4.0% |
| Other operating charges | 640/8 | €4,538 | €4,991 | +€453 | +10.0% |
| Gross operating margin | 9900 | €219,427 | €228,575 | +€9,148 | +4.2% |
| Operating profit (loss) | 9901 | €87,070 | €80,990 | -€6,080 | -7.0% |
| Financial charges | 65/66B | €13,402 | €11,631 | -€1,771 | -13.2% |
| Recurring financial charges | 65 | €13,402 | €11,631 | -€1,771 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €73,668 | €69,359 | -€4,309 | -5.8% |
| Income taxes | 67/77 | €15,782 | €20,799 | +€5,017 | +31.8% |
| Profit (loss) for the period | 9904 | €57,886 | €48,560 | -€9,326 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €57,886 | €48,560 | -€9,326 | -16.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.