MN 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.
MN DENTAL
Largest movements
- Cash +€131,773
up €131,773 (+575%), from €22,922 to €154,694
mainly Receivables within one year (+€63,513) and Trade debts (+€59,290)
- Receivables within one year -€63,513
no longer reported in 2025 (was €63,513)
- Trade debts +€59,290
up €59,290 (+5,253%), from €1,129 to €60,419
- Tax, wage and social debts -€16,405
down €16,405 (-98.0%), from €16,733 to €328
- Profit (loss) carried forward +€12,900
up €12,900 (+20.4%), from €63,194 to €76,094
- Other debts +€12,475
up €12,475 (+3,290%), from €379 to €12,854
- Gross operating margin -€31,462
down €31,462 (-38.8%), from €81,080 to €49,619
- Taxes +€19,079
up €19,079 (+114%), from €16,733 to €35,812
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 | €86,435 | €154,694 | +€68,260 | +79.0% |
| Current assets | 29/58 | €86,435 | €154,694 | +€68,260 | +79.0% |
| Amounts receivable within one year | 40/41 | €63,513 | - | -€63,513 | |
| Trade receivables | 40 | €63,513 | - | -€63,513 | |
| Cash at bank and in hand | 54/58 | €22,922 | €154,694 | +€131,773 | +575% |
| Total equity and liabilities | 10/49 | €86,435 | €154,694 | +€68,260 | +79.0% |
| Equity | 10/15 | €68,194 | €81,094 | +€12,900 | +18.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,194 | €76,094 | +€12,900 | +20.4% |
| Amounts payable | 17/49 | €18,241 | €73,601 | +€55,360 | +303% |
| Amounts payable within one year | 42/48 | €18,241 | €73,601 | +€55,360 | +303% |
| Trade debts | 44 | €1,129 | €60,419 | +€59,290 | +5,253% |
| Suppliers | 440/4 | €1,129 | €60,419 | +€59,290 | +5,253% |
| Taxes, remuneration and social security | 45 | €16,733 | €328 | -€16,405 | -98.0% |
| Taxes | 450/3 | €16,733 | €328 | -€16,405 | -98.0% |
| Other amounts payable | 47/48 | €379 | €12,854 | +€12,475 | +3,290% |
| Other operating charges | 640/8 | €1,154 | €867 | -€286 | -24.8% |
| Gross operating margin | 9900 | €81,080 | €49,619 | -€31,462 | -38.8% |
| Operating profit (loss) | 9901 | €79,927 | €48,751 | -€31,176 | -39.0% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | - | €80 | +€80 | |
| Recurring financial charges | 65 | - | €80 | +€80 | |
| Profit (loss) for the period before taxes | 9903 | €79,927 | €48,711 | -€31,215 | -39.1% |
| Income taxes | 67/77 | €16,733 | €35,812 | +€19,079 | +114% |
| Profit (loss) for the period | 9904 | €63,194 | €12,900 | -€50,294 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,194 | €12,900 | -€50,294 | -79.6% |
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 28 October 2026 via checked.be.