MJ DENTAL GROUP: 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.
MJ DENTAL GROUP
Largest movements
- Tangible fixed assets -€42,011
down €42,011 (-20.4%), from €205,480 to €163,469
of which Plant, machinery and equipment: -€38,241
- Intangible fixed assets -€30,000
down €30,000 (-11.9%), from €252,041 to €222,041
- Cash +€20,158
up €20,158 (+28.2%), from €71,448 to €91,606
mainly Depreciation (+€91,221) and Deferred charges and accrued income (+€8,374)
- Deferred charges and accrued income -€8,374
down €8,374 (-16.4%), from €51,030 to €42,657
- Debts after one year -€67,341
down €67,341 (-20.8%), from €323,241 to €255,900
- Profit (loss) carried forward +€7,120
up €7,120 (+49.4%), from -€14,417 to -€7,296
- Gross operating margin +€37,705
up €37,705 (+12.0%), from €312,915 to €350,620
- Staff costs +€21,057
up €21,057 (+10.2%), from €207,364 to €228,421
- Depreciation +€9,856
up €9,856 (+12.1%), from €81,366 to €91,221
- Other operating charges +€6,850
up €6,850, from €0 to €6,850
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 | €579,999 | €519,773 | -€60,226 | -10.4% |
| Fixed assets | 21/28 | €457,520 | €385,510 | -€72,011 | -15.7% |
| Intangible fixed assets | 21 | €252,041 | €222,041 | -€30,000 | -11.9% |
| Tangible fixed assets | 22/27 | €205,480 | €163,469 | -€42,011 | -20.4% |
| Land and buildings | 22 | €7,744 | €14,351 | +€6,607 | +85.3% |
| Plant, machinery and equipment | 23 | €125,973 | €87,731 | -€38,241 | -30.4% |
| Furniture and vehicles | 24 | €19,164 | €14,123 | -€5,041 | -26.3% |
| Leasing and similar rights | 25 | €49,673 | €44,664 | -€5,009 | -10.1% |
| Other tangible fixed assets | 26 | €2,926 | €2,599 | -€327 | -11.2% |
| Current assets | 29/58 | €122,478 | €134,263 | +€11,784 | +9.6% |
| Cash at bank and in hand | 54/58 | €71,448 | €91,606 | +€20,158 | +28.2% |
| Deferred charges and accrued income | 490/1 | €51,030 | €42,657 | -€8,374 | -16.4% |
| Total equity and liabilities | 10/49 | €579,999 | €519,773 | -€60,226 | -10.4% |
| Equity | 10/15 | -€4,417 | €2,704 | +€7,120 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,417 | -€7,296 | +€7,120 | +49.4% |
| Amounts payable | 17/49 | €584,415 | €517,069 | -€67,346 | -11.5% |
| Amounts payable after more than one year | 17 | €323,241 | €255,900 | -€67,341 | -20.8% |
| Financial debts | 170/4 | €323,241 | €255,900 | -€67,341 | -20.8% |
| Amounts payable within one year | 42/48 | €112,650 | €113,834 | +€1,184 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €68,255 | €70,071 | +€1,817 | +2.7% |
| Trade debts | 44 | €15,939 | €15,611 | -€328 | -2.1% |
| Suppliers | 440/4 | €15,939 | €15,611 | -€328 | -2.1% |
| Taxes, remuneration and social security | 45 | €23,604 | €24,926 | +€1,323 | +5.6% |
| Taxes | 450/3 | - | €1,230 | +€1,230 | |
| Remuneration and social security | 454/9 | €23,604 | €23,696 | +€92 | +0.4% |
| Other amounts payable | 47/48 | €4,853 | €3,225 | -€1,627 | -33.5% |
| Accrued charges and deferred income | 492/3 | €148,524 | €147,335 | -€1,190 | -0.8% |
| Remuneration, social security and pensions | 62 | €207,364 | €228,421 | +€21,057 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,366 | €91,221 | +€9,856 | +12.1% |
| Other operating charges | 640/8 | €0 | €6,850 | +€6,850 | |
| Gross operating margin | 9900 | €312,915 | €350,620 | +€37,705 | +12.0% |
| Operating profit (loss) | 9901 | €24,185 | €24,128 | -€58 | -0.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €15,459 | €15,777 | +€318 | +2.1% |
| Recurring financial charges | 65 | €15,459 | €15,777 | +€318 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €8,726 | €8,351 | -€376 | -4.3% |
| Income taxes | 67/77 | - | €1,230 | +€1,230 | |
| Profit (loss) for the period | 9904 | €8,726 | €7,120 | -€1,606 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,726 | €7,120 | -€1,606 | -18.4% |
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.