Molaer: what changed
What changed
Molaer
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€220,619
2024 · €263,766-€43,147
Equity
€740,318
2024 · €519,699+€220,619
Cash
€679,391
2024 · €458,567+€220,824
Balance sheet total
€1.4m
2024 · €1.1m+€333,913
Largest movements
Assets
- Cash +€220,824
up €220,824 (+48.2%), from €458,567 to €679,391
mainly Net result for the year (+€220,619) and Trade debts (+€74,217)
- Tangible fixed assets +€131,469
up €131,469 (+29.8%), from €441,507 to €572,976
of which Land and buildings: +€132,734
- Intangible fixed assets -€21,121
down €21,121 (-14.4%), from €146,284 to €125,163
Equity and liabilities
- Reserves +€220,619
up €220,619 (+42.7%), from €517,199 to €737,818
- Trade debts +€74,217
new in 2025: €74,217
- Debts after one year +€33,442
up €33,442 (+9.1%), from €367,322 to €400,764
Income statement
- Gross operating margin -€68,588
down €68,588 (-15.1%), from €453,170 to €384,582
- Taxes -€25,906
down €25,906 (-22.0%), from €117,743 to €91,836
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€263,766
Gross operating margin
-€68,588
Depreciation
+€1,025
Other operating charges
-€963
Financial income
+€311
Financial charges
-€838
Taxes
+€25,906
Result 2025
€220,619
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€351,871
Investment
-€165,081
Financing
+€34,034
Cash 2024
€458,567
From operations (derived)
+€351,871
Net result for the year
+€220,619
Depreciation
+€54,733
Deferred charges and accrued income
-€2,740
Trade debts
+€74,217
Tax, wage and social debts
+€3,461
Other debts
+€1,489
Accrued charges and deferred income
+€92
Investment (derived)
-€165,081
Investment in fixed assets (net)
-€165,081
Financing
+€34,034
Debts after one year
+€33,442
Current portion of long-term debt
+€592
Cash 2025
€679,391
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,056,973 | €1,390,885 | +€333,913 | +31.6% |
| Fixed assets | 21/28 | €587,791 | €698,139 | +€110,348 | +18.8% |
| Intangible fixed assets | 21 | €146,284 | €125,163 | -€21,121 | -14.4% |
| Tangible fixed assets | 22/27 | €441,507 | €572,976 | +€131,469 | +29.8% |
| Land and buildings | 22 | €390,824 | €523,557 | +€132,734 | +34.0% |
| Plant, machinery and equipment | 23 | - | €20,656 | +€20,656 | |
| Furniture and vehicles | 24 | €50,684 | €28,763 | -€21,921 | -43.3% |
| Current assets | 29/58 | €469,181 | €692,746 | +€223,564 | +47.6% |
| Cash at bank and in hand | 54/58 | €458,567 | €679,391 | +€220,824 | +48.2% |
| Deferred charges and accrued income | 490/1 | €10,615 | €13,355 | +€2,740 | +25.8% |
| Total equity and liabilities | 10/49 | €1,056,973 | €1,390,885 | +€333,913 | +31.6% |
| Equity | 10/15 | €519,699 | €740,318 | +€220,619 | +42.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €517,199 | €737,818 | +€220,619 | +42.7% |
| Distributable reserves | 133 | €517,199 | €737,818 | +€220,619 | +42.7% |
| Amounts payable | 17/49 | €537,273 | €650,567 | +€113,293 | +21.1% |
| Amounts payable after more than one year | 17 | €367,322 | €400,764 | +€33,442 | +9.1% |
| Financial debts | 170/4 | €367,322 | €400,764 | +€33,442 | +9.1% |
| Amounts payable within one year | 42/48 | €167,912 | €247,671 | +€79,759 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | €37,576 | €38,167 | +€592 | +1.6% |
| Trade debts | 44 | - | €74,217 | +€74,217 | |
| Suppliers | 440/4 | - | €74,217 | +€74,217 | |
| Taxes, remuneration and social security | 45 | €128,892 | €132,352 | +€3,461 | +2.7% |
| Taxes | 450/3 | €122,892 | €126,352 | +€3,461 | +2.8% |
| Remuneration and social security | 454/9 | €6,000 | €6,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,445 | €2,934 | +€1,489 | +103% |
| Accrued charges and deferred income | 492/3 | €2,040 | €2,132 | +€92 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,758 | €54,733 | -€1,025 | -1.8% |
| Other operating charges | 640/8 | €10,053 | €11,016 | +€963 | +9.6% |
| Gross operating margin | 9900 | €453,170 | €384,582 | -€68,588 | -15.1% |
| Operating profit (loss) | 9901 | €387,358 | €318,833 | -€68,525 | -17.7% |
| Financial income | 75/76B | - | €311 | +€311 | |
| Recurring financial income | 75 | - | €311 | +€311 | |
| Financial charges | 65/66B | €5,849 | €6,688 | +€838 | +14.3% |
| Recurring financial charges | 65 | €5,849 | €6,688 | +€838 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €381,509 | €312,455 | -€69,053 | -18.1% |
| Income taxes | 67/77 | €117,743 | €91,836 | -€25,906 | -22.0% |
| Profit (loss) for the period | 9904 | €263,766 | €220,619 | -€43,147 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €263,766 | €220,619 | -€43,147 | -16.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.