MEGADENT: what changed
Two fiscal 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.
MEGADENT
Largest movements
- Receivables within one year +€33,249
up €33,249 (+95.2%), from €34,940 to €68,189
of which Other amounts receivable: +€32,730
- Cash +€24,674
up €24,674 (+106.4%), from €23,188 to €47,862
mainly Net result for the year (+€27,668) and Trade debts (+€19,629)
- Tangible fixed assets -€3,909
down €3,909 (-8.9%), from €43,875 to €39,967
of which Furniture and vehicles: -€5,535
- Reserves +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Trade debts +€19,629
up €19,629 (+131.9%), from €14,879 to €34,508
- Tax, wage and social debts +€6,870
up €6,870 (+30.5%), from €22,534 to €29,405
of which Remuneration and social security: +€13,479
- Profit (loss) carried forward -€2,332
down €2,332 (-23.8%), from €9,794 to €7,462
- Staff costs +€150,254
new in 2025: €150,254
- Gross operating margin +€117,013
up €117,013 (+134.5%), from €87,017 to €204,030
- Taxes -€6,609
down €6,609 (-29.3%), from €22,534 to €15,925
- Depreciation +€6,296
up €6,296 (+124.7%), from €5,048 to €11,344
- Financial income +€2,449
up €2,449 (+231.3%), from €1,059 to €3,508
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.
Cash bridge derived
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 | €105,208 | €159,375 | +€54,167 | +51.5% |
| Fixed assets | 21/28 | €43,875 | €39,967 | -€3,909 | -8.9% |
| Tangible fixed assets | 22/27 | €43,875 | €39,967 | -€3,909 | -8.9% |
| Plant, machinery and equipment | 23 | €14,327 | €15,953 | +€1,627 | +11.4% |
| Furniture and vehicles | 24 | €29,548 | €24,013 | -€5,535 | -18.7% |
| Current assets | 29/58 | €61,332 | €119,408 | +€58,076 | +94.7% |
| Amounts receivable within one year | 40/41 | €34,940 | €68,189 | +€33,249 | +95.2% |
| Trade receivables | 40 | - | €519 | +€519 | |
| Other amounts receivable | 41 | €34,940 | €67,671 | +€32,730 | +93.7% |
| Cash at bank and in hand | 54/58 | €23,188 | €47,862 | +€24,674 | +106.4% |
| Deferred charges and accrued income | 490/1 | €3,204 | €3,357 | +€153 | +4.8% |
| Total equity and liabilities | 10/49 | €105,208 | €159,375 | +€54,167 | +51.5% |
| Equity | 10/15 | €67,794 | €95,462 | +€27,668 | +40.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Distributable reserves | 133 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Profit (loss) carried forward | 14 | €9,794 | €7,462 | -€2,332 | -23.8% |
| Amounts payable | 17/49 | €37,414 | €63,913 | +€26,499 | +70.8% |
| Amounts payable within one year | 42/48 | €37,414 | €63,913 | +€26,499 | +70.8% |
| Trade debts | 44 | €14,879 | €34,508 | +€19,629 | +131.9% |
| Suppliers | 440/4 | €14,879 | €34,508 | +€19,629 | +131.9% |
| Taxes, remuneration and social security | 45 | €22,534 | €29,405 | +€6,870 | +30.5% |
| Taxes | 450/3 | €22,534 | €15,925 | -€6,609 | -29.3% |
| Remuneration and social security | 454/9 | - | €13,479 | +€13,479 | |
| Remuneration, social security and pensions | 62 | - | €150,254 | +€150,254 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,048 | €11,344 | +€6,296 | +124.7% |
| Other operating charges | 640/8 | €186 | €1,764 | +€1,578 | +849.6% |
| Gross operating margin | 9900 | €87,017 | €204,030 | +€117,013 | +134.5% |
| Operating profit (loss) | 9901 | €81,784 | €40,669 | -€41,115 | -50.3% |
| Financial income | 75/76B | €1,059 | €3,508 | +€2,449 | +231.3% |
| Recurring financial income | 75 | €1,059 | €3,508 | +€2,449 | +231.3% |
| Financial charges | 65/66B | €514 | €584 | +€70 | +13.6% |
| Recurring financial charges | 65 | €514 | €584 | +€70 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €82,329 | €43,593 | -€38,735 | -47.0% |
| Income taxes | 67/77 | €22,534 | €15,925 | -€6,609 | -29.3% |
| Profit (loss) for the period | 9904 | €59,794 | €27,668 | -€32,126 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,794 | €27,668 | -€32,126 | -53.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.