Mond Aalter: what changed
What changed
Mond Aalter
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€87,167
2024 · €51,860+€35,307
Equity
-€80,660
2024 · -€167,826+€87,167
Cash
€289,295
2024 · €300,514-€11,219
Balance sheet total
€974,159
2024 · €923,983+€50,176
Largest movements
Assets
- Tangible fixed assets +€42,069
up €42,069 (+8.0%), from €529,044 to €571,112
of which Plant, machinery and equipment: +€34,365
- Stocks and contracts +€13,020
up €13,020 (+24.8%), from €52,543 to €65,563
- Cash -€11,219
down €11,219 (-3.7%), from €300,514 to €289,295
mainly Investment in fixed assets (net) (-€176,526) and Short-term financial debts (-€75,000)
Equity and liabilities
- Profit (loss) carried forward +€87,167
up €87,167 (+32.5%), from -€267,826 to -€180,660
- Short-term financial debts -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Other debts -€74,744
down €74,744 (-82.8%), from €90,285 to €15,541
- Debts after one year +€41,918
up €41,918 (+7.5%), from €561,530 to €603,447
- Advances received +€29,425
up €29,425 (+160%), from €18,427 to €47,851
Income statement
- Gross operating margin +€91,487
up €91,487 (+21.3%), from €428,684 to €520,171
- Staff costs +€49,882
up €49,882 (+23.3%), from €213,927 to €263,809
- Depreciation +€14,535
up €14,535 (+12.1%), from €119,923 to €134,457
- Financial charges -€6,198
down €6,198 (-15.2%), from €40,702 to €34,503
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
€51,860
Gross operating margin
+€91,487
Staff costs
-€49,882
Depreciation
-€14,535
Other operating charges
+€2,050
Financial income
-€12
Financial charges
+€6,198
Result 2025
€87,167
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
+€172,795
Investment
-€176,526
Financing
-€7,489
Cash 2024
€300,514
From operations (derived)
+€172,795
Net result for the year
+€87,167
Depreciation
+€134,457
Stocks and contracts
-€13,020
Receivables within one year
-€3,310
Deferred charges and accrued income
-€2,996
Trade debts
-€4,525
Tax, wage and social debts
+€16,484
Advances received
+€29,425
Other debts
-€74,744
Accrued charges and deferred income
+€3,858
Investment (derived)
-€176,526
Investment in fixed assets (net)
-€176,526
Financing
-€7,489
Debts after one year
+€41,918
Current portion of long-term debt
+€25,594
Short-term financial debts
-€75,000
Cash 2025
€289,295
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €923,983 | €974,159 | +€50,176 | +5.4% |
| Fixed assets | 21/28 | €540,294 | €582,362 | +€42,069 | +7.8% |
| Tangible fixed assets | 22/27 | €529,044 | €571,112 | +€42,069 | +8.0% |
| Land and buildings | 22 | €363,441 | €365,740 | +€2,299 | +0.6% |
| Plant, machinery and equipment | 23 | €157,417 | €191,782 | +€34,365 | +21.8% |
| Furniture and vehicles | 24 | €8,186 | €13,590 | +€5,404 | +66.0% |
| Financial fixed assets | 28 | €11,250 | €11,250 | = | 0.0% |
| Current assets | 29/58 | €383,689 | €391,797 | +€8,107 | +2.1% |
| Stocks and contracts in progress | 3 | €52,543 | €65,563 | +€13,020 | +24.8% |
| Stocks | 30/36 | €52,543 | €65,563 | +€13,020 | +24.8% |
| Amounts receivable within one year | 40/41 | €21,646 | €24,956 | +€3,310 | +15.3% |
| Trade receivables | 40 | €21,646 | €18,108 | -€3,537 | -16.3% |
| Other amounts receivable | 41 | - | €6,847 | +€6,847 | |
| Cash at bank and in hand | 54/58 | €300,514 | €289,295 | -€11,219 | -3.7% |
| Deferred charges and accrued income | 490/1 | €8,986 | €11,982 | +€2,996 | +33.3% |
| Total equity and liabilities | 10/49 | €923,983 | €974,159 | +€50,176 | +5.4% |
| Equity | 10/15 | -€167,826 | -€80,660 | +€87,167 | +51.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€267,826 | -€180,660 | +€87,167 | +32.5% |
| Amounts payable | 17/49 | €1,091,809 | €1,054,818 | -€36,991 | -3.4% |
| Amounts payable after more than one year | 17 | €561,530 | €603,447 | +€41,918 | +7.5% |
| Financial debts | 170/4 | €561,530 | €603,447 | +€41,918 | +7.5% |
| Amounts payable within one year | 42/48 | €526,652 | €443,886 | -€82,766 | -15.7% |
| Current portion of amounts payable after more than one year | 42 | €48,277 | €73,871 | +€25,594 | +53.0% |
| Financial debts | 43 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Credit institutions | 430/8 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Trade debts | 44 | €178,758 | €174,233 | -€4,525 | -2.5% |
| Suppliers | 440/4 | €178,758 | €174,233 | -€4,525 | -2.5% |
| Advances received on contracts in progress | 46 | €18,427 | €47,851 | +€29,425 | +160% |
| Taxes, remuneration and social security | 45 | €40,906 | €57,390 | +€16,484 | +40.3% |
| Taxes | 450/3 | €6,569 | €6,332 | -€237 | -3.6% |
| Remuneration and social security | 454/9 | €34,337 | €51,057 | +€16,721 | +48.7% |
| Other amounts payable | 47/48 | €90,285 | €15,541 | -€74,744 | -82.8% |
| Accrued charges and deferred income | 492/3 | €3,627 | €7,485 | +€3,858 | +106% |
| Remuneration, social security and pensions | 62 | €213,927 | €263,809 | +€49,882 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,923 | €134,457 | +€14,535 | +12.1% |
| Other operating charges | 640/8 | €2,284 | €235 | -€2,050 | -89.7% |
| Gross operating margin | 9900 | €428,684 | €520,171 | +€91,487 | +21.3% |
| Operating profit (loss) | 9901 | €92,550 | €121,670 | +€29,120 | +31.5% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100% |
| Financial charges | 65/66B | €40,702 | €34,503 | -€6,198 | -15.2% |
| Recurring financial charges | 65 | €40,702 | €34,503 | -€6,198 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €51,860 | €87,167 | +€35,307 | +68.1% |
| Profit (loss) for the period | 9904 | €51,860 | €87,167 | +€35,307 | +68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,860 | €87,167 | +€35,307 | +68.1% |
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 7 November 2026 via checked.be.