ML-Dent: 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.
ML-Dent
Largest movements
- Tangible fixed assets +€55,794
up €55,794 (+156.4%), from €35,671 to €91,464
of which Furniture and vehicles: +€62,778
- Receivables within one year -€8,284
down €8,284 (-9.8%), from €84,794 to €76,510
of which Other amounts receivable: -€23,284
- Deferred charges and accrued income +€4,988
up €4,988 (+203.3%), from €2,454 to €7,442
- Cash +€4,737
up €4,737 (+44.8%), from €10,571 to €15,307
mainly Net result for the year (+€36,467) and Accrued charges and deferred income (+€20,015)
- Profit (loss) carried forward +€36,467
up €36,467 (+67.0%), from €54,401 to €90,868
- Accrued charges and deferred income +€20,015
up €20,015 (+408.4%), from €4,900 to €24,915
- Debts after one year -€12,969
down €12,969 (-26.0%), from €49,956 to €36,987
- Tax, wage and social debts +€9,369
up €9,369 (+373.5%), from €2,508 to €11,878
- Trade debts +€4,168
up €4,168 (+64.6%), from €6,452 to €10,620
- Gross operating margin +€24,500
up €24,500 (+55.0%), from €44,513 to €69,012
- Taxes +€9,369
up €9,369 (+170.1%), from €5,508 to €14,878
- Depreciation -€7,724
down €7,724 (-39.7%), from €19,459 to €11,736
- Other operating charges +€3,127
up €3,127 (+1297.1%), from €241 to €3,368
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 | €133,489 | €190,723 | +€57,234 | +42.9% |
| Fixed assets | 21/28 | €35,671 | €91,464 | +€55,794 | +156.4% |
| Tangible fixed assets | 22/27 | €35,671 | €91,464 | +€55,794 | +156.4% |
| Plant, machinery and equipment | 23 | €17,423 | €10,439 | -€6,984 | -40.1% |
| Furniture and vehicles | 24 | €18,248 | €81,026 | +€62,778 | +344.0% |
| Current assets | 29/58 | €97,818 | €99,259 | +€1,440 | +1.5% |
| Amounts receivable within one year | 40/41 | €84,794 | €76,510 | -€8,284 | -9.8% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €84,794 | €61,510 | -€23,284 | -27.5% |
| Cash at bank and in hand | 54/58 | €10,571 | €15,307 | +€4,737 | +44.8% |
| Deferred charges and accrued income | 490/1 | €2,454 | €7,442 | +€4,988 | +203.3% |
| Total equity and liabilities | 10/49 | €133,489 | €190,723 | +€57,234 | +42.9% |
| Equity | 10/15 | €56,901 | €93,368 | +€36,467 | +64.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,401 | €90,868 | +€36,467 | +67.0% |
| Amounts payable | 17/49 | €76,588 | €97,355 | +€20,767 | +27.1% |
| Amounts payable after more than one year | 17 | €49,956 | €36,987 | -€12,969 | -26.0% |
| Financial debts | 170/4 | €49,956 | €36,987 | -€12,969 | -26.0% |
| Amounts payable within one year | 42/48 | €21,731 | €35,453 | +€13,722 | +63.1% |
| Current portion of amounts payable after more than one year | 42 | €12,771 | €12,955 | +€184 | +1.4% |
| Trade debts | 44 | €6,452 | €10,620 | +€4,168 | +64.6% |
| Suppliers | 440/4 | €6,452 | €10,620 | +€4,168 | +64.6% |
| Taxes, remuneration and social security | 45 | €2,508 | €11,878 | +€9,369 | +373.5% |
| Taxes | 450/3 | €2,508 | €11,878 | +€9,369 | +373.5% |
| Accrued charges and deferred income | 492/3 | €4,900 | €24,915 | +€20,015 | +408.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,459 | €11,736 | -€7,724 | -39.7% |
| Other operating charges | 640/8 | €241 | €3,368 | +€3,127 | +1297.1% |
| Gross operating margin | 9900 | €44,513 | €69,012 | +€24,500 | +55.0% |
| Operating profit (loss) | 9901 | €24,812 | €53,909 | +€29,097 | +117.3% |
| Financial charges | 65/66B | €2,518 | €2,564 | +€47 | +1.9% |
| Recurring financial charges | 65 | €2,518 | €2,564 | +€47 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €22,295 | €51,344 | +€29,050 | +130.3% |
| Income taxes | 67/77 | €5,508 | €14,878 | +€9,369 | +170.1% |
| Profit (loss) for the period | 9904 | €16,786 | €36,467 | +€19,681 | +117.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,786 | €36,467 | +€19,681 | +117.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.