MPZdent: 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.
MPZdent
Largest movements
- Tangible fixed assets +€171,655
up €171,655 (+3339.4%), from €5,140 to €176,796
of which Land and buildings: +€172,842
- Receivables within one year +€16,614
new in 2025: €16,614
- Cash +€10,439
up €10,439 (+21.0%), from €49,753 to €60,192
mainly Debts after one year (+€163,003) and Net result for the year (+€20,647)
- Debts after one year +€163,003
new in 2025: €163,003
- Reserves +€20,647
up €20,647 (+69.9%), from €29,555 to €50,203
- Current portion of long-term debt +€9,056
new in 2025: €9,056
- Tax, wage and social debts +€5,804
up €5,804 (+71.1%), from €8,160 to €13,965
- Gross operating margin +€27,802
up €27,802 (+90.4%), from €30,770 to €58,572
- Other operating charges +€25,267
up €25,267 (+7266.0%), from €348 to €25,615
- Financial charges +€2,852
up €2,852 (+682.3%), from €418 to €3,270
- Depreciation +€2,613
up €2,613 (+356.8%), from €732 to €3,345
- Taxes -€1,272
down €1,272 (-18.0%), from €7,076 to €5,804
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.
Cash bridge derived
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 | €57,051 | €255,246 | +€198,196 | +347.4% |
| Fixed assets | 21/28 | €5,515 | €177,171 | +€171,655 | +3112.3% |
| Tangible fixed assets | 22/27 | €5,140 | €176,796 | +€171,655 | +3339.4% |
| Land and buildings | 22 | - | €172,842 | +€172,842 | |
| Plant, machinery and equipment | 23 | €5,140 | €3,953 | -€1,187 | -23.1% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €51,535 | €78,076 | +€26,540 | +51.5% |
| Amounts receivable within one year | 40/41 | - | €16,614 | +€16,614 | |
| Other amounts receivable | 41 | - | €16,614 | +€16,614 | |
| Cash at bank and in hand | 54/58 | €49,753 | €60,192 | +€10,439 | +21.0% |
| Deferred charges and accrued income | 490/1 | €1,782 | €1,270 | -€512 | -28.7% |
| Total equity and liabilities | 10/49 | €57,051 | €255,246 | +€198,196 | +347.4% |
| Equity | 10/15 | €48,155 | €68,803 | +€20,647 | +42.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €29,555 | €50,203 | +€20,647 | +69.9% |
| Distributable reserves | 133 | €29,555 | €50,203 | +€20,647 | +69.9% |
| Amounts payable | 17/49 | €8,895 | €186,444 | +€177,548 | +1996.0% |
| Amounts payable after more than one year | 17 | - | €163,003 | +€163,003 | |
| Financial debts | 170/4 | - | €163,003 | +€163,003 | |
| Amounts payable within one year | 42/48 | €8,895 | €23,441 | +€14,545 | +163.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,056 | +€9,056 | |
| Trade debts | 44 | €313 | €158 | -€155 | -49.5% |
| Suppliers | 440/4 | €313 | €158 | -€155 | -49.5% |
| Taxes, remuneration and social security | 45 | €8,160 | €13,965 | +€5,804 | +71.1% |
| Taxes | 450/3 | €8,160 | €13,965 | +€5,804 | +71.1% |
| Other amounts payable | 47/48 | €422 | €262 | -€160 | -38.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €732 | €3,345 | +€2,613 | +356.8% |
| Other operating charges | 640/8 | €348 | €25,615 | +€25,267 | +7266.0% |
| Gross operating margin | 9900 | €30,770 | €58,572 | +€27,802 | +90.4% |
| Operating profit (loss) | 9901 | €29,690 | €29,613 | -€77 | -0.3% |
| Financial income | 75/76B | €79 | €109 | +€29 | +37.2% |
| Recurring financial income | 75 | €79 | €109 | +€29 | +37.2% |
| Financial charges | 65/66B | €418 | €3,270 | +€2,852 | +682.3% |
| Recurring financial charges | 65 | €418 | €3,270 | +€2,852 | +682.3% |
| Profit (loss) for the period before taxes | 9903 | €29,351 | €26,452 | -€2,900 | -9.9% |
| Income taxes | 67/77 | €7,076 | €5,804 | -€1,272 | -18.0% |
| Profit (loss) for the period | 9904 | €22,275 | €20,647 | -€1,628 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,275 | €20,647 | -€1,628 | -7.3% |
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 10 October 2026 via checked.be.