MP 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.
MP DENTAL
Largest movements
- Tangible fixed assets -€33,169
down €33,169 (-10.0%), from €331,394 to €298,225
of which Furniture and vehicles: -€18,854
- Cash +€27,591
up €27,591 (+275%), from €10,017 to €37,608
mainly Other debts (+€45,000) and Depreciation (+€36,445)
- Deferred charges and accrued income -€12,306
down €12,306 (-34.7%), from €35,454 to €23,147
- Receivables within one year +€6,537
up €6,537 (+20.5%), from €31,847 to €38,385
of which Trade receivables: +€10,250
- Other debts +€45,000
new in 2025: €45,000
- Profit (loss) carried forward -€31,862
down €31,862 (-22.5%), from €141,760 to €109,898
- Debts after one year -€17,311
down €17,311 (-8.5%), from €204,614 to €187,303
- Trade debts -€9,865
down €9,865 (-66.4%), from €14,847 to €4,982
- Gross operating margin +€17,890
up €17,890 (+27.7%), from €64,522 to €82,412
- Taxes +€7,679
up €7,679 (+103%), from €7,477 to €15,156
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 | €410,874 | €397,366 | -€13,508 | -3.3% |
| Fixed assets | 21/28 | €333,556 | €298,225 | -€35,331 | -10.6% |
| Tangible fixed assets | 22/27 | €331,394 | €298,225 | -€33,169 | -10.0% |
| Land and buildings | 22 | €291,990 | €281,100 | -€10,890 | -3.7% |
| Plant, machinery and equipment | 23 | €8,167 | €4,742 | -€3,424 | -41.9% |
| Furniture and vehicles | 24 | €31,237 | €12,383 | -€18,854 | -60.4% |
| Financial fixed assets | 28 | €2,162 | - | -€2,162 | |
| Current assets | 29/58 | €77,318 | €99,141 | +€21,823 | +28.2% |
| Amounts receivable within one year | 40/41 | €31,847 | €38,385 | +€6,537 | +20.5% |
| Trade receivables | 40 | €3,181 | €13,431 | +€10,250 | +322% |
| Other amounts receivable | 41 | €28,666 | €24,954 | -€3,712 | -12.9% |
| Cash at bank and in hand | 54/58 | €10,017 | €37,608 | +€27,591 | +275% |
| Deferred charges and accrued income | 490/1 | €35,454 | €23,147 | -€12,306 | -34.7% |
| Total equity and liabilities | 10/49 | €410,874 | €397,366 | -€13,508 | -3.3% |
| Equity | 10/15 | €162,220 | €130,358 | -€31,862 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,760 | €109,898 | -€31,862 | -22.5% |
| Amounts payable | 17/49 | €248,654 | €267,008 | +€18,354 | +7.4% |
| Amounts payable after more than one year | 17 | €204,614 | €187,303 | -€17,311 | -8.5% |
| Financial debts | 170/4 | €204,614 | €187,303 | -€17,311 | -8.5% |
| Amounts payable within one year | 42/48 | €44,040 | €79,705 | +€35,665 | +81.0% |
| Current portion of amounts payable after more than one year | 42 | €21,725 | €22,099 | +€374 | +1.7% |
| Trade debts | 44 | €14,847 | €4,982 | -€9,865 | -66.4% |
| Suppliers | 440/4 | €14,847 | €4,982 | -€9,865 | -66.4% |
| Taxes, remuneration and social security | 45 | €7,468 | €7,624 | +€156 | +2.1% |
| Taxes | 450/3 | €7,468 | €7,624 | +€156 | +2.1% |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,316 | €36,445 | +€128 | +0.4% |
| Other operating charges | 640/8 | €9,078 | €9,674 | +€596 | +6.6% |
| Gross operating margin | 9900 | €64,522 | €82,412 | +€17,890 | +27.7% |
| Operating profit (loss) | 9901 | €19,128 | €36,293 | +€17,165 | +89.7% |
| Financial income | 75/76B | €55 | €740 | +€685 | +1,246% |
| Recurring financial income | 75 | €55 | €740 | +€685 | +1,246% |
| Financial charges | 65/66B | €7,955 | €8,739 | +€784 | +9.9% |
| Recurring financial charges | 65 | €7,955 | €8,739 | +€784 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €11,228 | €28,294 | +€17,066 | +152% |
| Income taxes | 67/77 | €7,477 | €15,156 | +€7,679 | +103% |
| Profit (loss) for the period | 9904 | €3,750 | €13,138 | +€9,387 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €3,750 | €13,138 | +€9,387 | +250% |
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 15 October 2026 via checked.be.