MNV 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.
MNV DENTAL
Largest movements
- Tangible fixed assets -€12,534
down €12,534 (-23.5%), from €53,279 to €40,746
of which Furniture and vehicles: -€11,106
- Cash +€12,083
up €12,083 (+52.1%), from €23,209 to €35,292
mainly Depreciation (+€14,484) and Deferred charges and accrued income (+€7,909)
- Deferred charges and accrued income -€7,909
down €7,909 (-32.2%), from €24,571 to €16,661
- Current investments +€3,600
up €3,600 (+54.5%), from €6,600 to €10,200
- Receivables within one year +€3,403
up €3,403 (+1,176%), from €289 to €3,692
- Debts after one year -€10,319
down €10,319 (-34.0%), from €30,338 to €20,019
- Other debts +€4,509
up €4,509 (+19.9%), from €22,665 to €27,174
- Profit (loss) carried forward +€3,817
up €3,817 (+9.8%), from €38,777 to €42,594
- Gross operating margin -€17,046
down €17,046 (-43.5%), from €39,199 to €22,152
- Taxes -€3,114
down €3,114 (-66.1%), from €4,711 to €1,597
- Depreciation +€958
up €958 (+7.1%), from €13,526 to €14,484
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 | €107,949 | €106,591 | -€1,357 | -1.3% |
| Fixed assets | 21/28 | €53,279 | €40,746 | -€12,534 | -23.5% |
| Tangible fixed assets | 22/27 | €53,279 | €40,746 | -€12,534 | -23.5% |
| Plant, machinery and equipment | 23 | €6,044 | €4,616 | -€1,428 | -23.6% |
| Furniture and vehicles | 24 | €47,236 | €36,130 | -€11,106 | -23.5% |
| Current assets | 29/58 | €54,669 | €65,846 | +€11,176 | +20.4% |
| Amounts receivable within one year | 40/41 | €289 | €3,692 | +€3,403 | +1,176% |
| Other amounts receivable | 41 | €289 | €3,692 | +€3,403 | +1,176% |
| Current investments | 50/53 | €6,600 | €10,200 | +€3,600 | +54.5% |
| Cash at bank and in hand | 54/58 | €23,209 | €35,292 | +€12,083 | +52.1% |
| Deferred charges and accrued income | 490/1 | €24,571 | €16,661 | -€7,909 | -32.2% |
| Total equity and liabilities | 10/49 | €107,949 | €106,591 | -€1,357 | -1.3% |
| Equity | 10/15 | €41,277 | €45,094 | +€3,817 | +9.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,777 | €42,594 | +€3,817 | +9.8% |
| Amounts payable | 17/49 | €66,671 | €61,497 | -€5,174 | -7.8% |
| Amounts payable after more than one year | 17 | €30,338 | €20,019 | -€10,319 | -34.0% |
| Financial debts | 170/4 | €30,338 | €20,019 | -€10,319 | -34.0% |
| Amounts payable within one year | 42/48 | €36,333 | €41,478 | +€5,145 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €9,916 | €10,319 | +€403 | +4.1% |
| Trade debts | 44 | €253 | - | -€253 | |
| Suppliers | 440/4 | €253 | - | -€253 | |
| Taxes, remuneration and social security | 45 | €3,500 | €3,985 | +€485 | +13.9% |
| Taxes | 450/3 | €1,500 | €1,985 | +€485 | +32.3% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €22,665 | €27,174 | +€4,509 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,526 | €14,484 | +€958 | +7.1% |
| Other operating charges | 640/8 | €686 | €704 | +€18 | +2.7% |
| Gross operating margin | 9900 | €39,199 | €22,152 | -€17,046 | -43.5% |
| Operating profit (loss) | 9901 | €24,987 | €6,965 | -€18,022 | -72.1% |
| Financial charges | 65/66B | €1,917 | €1,551 | -€366 | -19.1% |
| Recurring financial charges | 65 | €1,917 | €1,551 | -€366 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €23,070 | €5,414 | -€17,656 | -76.5% |
| Income taxes | 67/77 | €4,711 | €1,597 | -€3,114 | -66.1% |
| Profit (loss) for the period | 9904 | €18,359 | €3,817 | -€14,542 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,359 | €3,817 | -€14,542 | -79.2% |
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 20 October 2026 via checked.be.