MKdent: 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.
MKdent
Largest movements
- Receivables within one year +€19,255
up €19,255 (+51.4%), from €37,428 to €56,683
of which Other amounts receivable: +€19,255
- Deferred charges and accrued income +€15,275
new in 2024: €15,275
- Tangible fixed assets -€10,263
down €10,263 (-27.8%), from €36,918 to €26,655
of which Furniture and vehicles: -€7,932
- Cash +€9,149
up €9,149 (+152.0%), from €6,020 to €15,169
mainly Net result for the year (+€24,501) and Trade debts (+€13,815)
- Reserves +€24,600
up €24,600 (+62.5%), from €39,360 to €63,960
of which Distributable reserves: +€24,600
- Trade debts +€13,815
up €13,815 (+502.6%), from €2,748 to €16,563
- Accrued charges and deferred income +€10,565
up €10,565 (+1180.4%), from €895 to €11,460
- Tax, wage and social debts -€9,806
down €9,806 (-79.8%), from €12,282 to €2,476
- Current portion of long-term debt -€5,658
down €5,658 (-70.4%), from €8,035 to €2,377
- Gross operating margin +€44,963
up €44,963, from -€11,627 to €33,336
- Depreciation -€10,441
down €10,441 (-50.4%), from €20,704 to €10,263
- Other operating charges -€828
no longer reported in 2024 (was €828)
- Taxes +€431
new in 2024: €431
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,717 | €114,134 | +€33,416 | +41.4% |
| Fixed assets | 21/28 | €37,269 | €27,006 | -€10,263 | -27.5% |
| Tangible fixed assets | 22/27 | €36,918 | €26,655 | -€10,263 | -27.8% |
| Plant, machinery and equipment | 23 | €8,129 | €6,398 | -€1,731 | -21.3% |
| Furniture and vehicles | 24 | €23,697 | €15,765 | -€7,932 | -33.5% |
| Other tangible fixed assets | 26 | €5,092 | €4,492 | -€600 | -11.8% |
| Financial fixed assets | 28 | €351 | €351 | = | 0.0% |
| Current assets | 29/58 | €43,448 | €87,127 | +€43,679 | +100.5% |
| Amounts receivable within one year | 40/41 | €37,428 | €56,683 | +€19,255 | +51.4% |
| Trade receivables | 40 | €7,990 | €7,990 | = | 0.0% |
| Other amounts receivable | 41 | €29,438 | €48,693 | +€19,255 | +65.4% |
| Cash at bank and in hand | 54/58 | €6,020 | €15,169 | +€9,149 | +152.0% |
| Deferred charges and accrued income | 490/1 | - | €15,275 | +€15,275 | |
| Total equity and liabilities | 10/49 | €80,717 | €114,134 | +€33,416 | +41.4% |
| Equity | 10/15 | €52,022 | €76,523 | +€24,501 | +47.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,360 | €63,960 | +€24,600 | +62.5% |
| 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 | €37,500 | €62,100 | +€24,600 | +65.6% |
| Profit (loss) carried forward | 14 | €262 | €163 | -€99 | -37.7% |
| Amounts payable | 17/49 | €28,695 | €37,610 | +€8,915 | +31.1% |
| Amounts payable within one year | 42/48 | €27,800 | €26,150 | -€1,650 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €8,035 | €2,377 | -€5,658 | -70.4% |
| Trade debts | 44 | €2,748 | €16,563 | +€13,815 | +502.6% |
| Suppliers | 440/4 | €2,748 | €16,563 | +€13,815 | +502.6% |
| Taxes, remuneration and social security | 45 | €12,282 | €2,476 | -€9,806 | -79.8% |
| Taxes | 450/3 | €12,282 | €2,476 | -€9,806 | -79.8% |
| Other amounts payable | 47/48 | €4,734 | €4,734 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €895 | €11,460 | +€10,565 | +1180.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,704 | €10,263 | -€10,441 | -50.4% |
| Other operating charges | 640/8 | €828 | - | -€828 | |
| Gross operating margin | 9900 | -€11,627 | €33,336 | +€44,963 | |
| Operating profit (loss) | 9901 | -€33,158 | €23,073 | +€56,231 | |
| Financial income | 75/76B | €1,993 | €2,241 | +€248 | +12.4% |
| Recurring financial income | 75 | €1,993 | €2,241 | +€248 | +12.4% |
| Financial charges | 65/66B | €287 | €382 | +€95 | +33.2% |
| Recurring financial charges | 65 | €287 | €382 | +€95 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,452 | €24,932 | +€56,384 | |
| Income taxes | 67/77 | - | €431 | +€431 | |
| Profit (loss) for the period | 9904 | -€31,452 | €24,501 | +€55,953 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,452 | €24,501 | +€55,953 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.