MS 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.
MS DENTAL
Largest movements
- Tangible fixed assets -€7,108
down €7,108 (-49.4%), from €14,375 to €7,267
of which Furniture and vehicles: -€5,877
- Deferred charges and accrued income +€700
new in 2025: €700
- Cash -€530
down €530 (-15.8%), from €3,348 to €2,818
mainly Current portion of long-term debt (-€5,279) and Net result for the year (-€2,495)
- Receivables within one year +€385
up €385 (+9.2%), from €4,203 to €4,588
- Current portion of long-term debt -€5,279
no longer reported in 2025 (was €5,279)
- Profit (loss) carried forward -€2,495
down €2,495 (-47.1%), from €5,299 to €2,804
- Tax, wage and social debts +€1,169
up €1,169 (+80.6%), from €1,451 to €2,620
of which Taxes: +€669
- Gross operating margin -€4,564
down €4,564 (-39.7%), from €11,497 to €6,933
- Staff costs -€1,770
no longer reported in 2025 (was €1,770)
- Financial income -€1,061
no longer reported in 2025 (was €1,061)
of which Non-recurring financial income: -€1,049
- Depreciation -€928
down €928 (-11.6%), from €8,036 to €7,108
- Other operating charges -€279
down €279 (-48.1%), from €580 to €301
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 | €21,926 | €15,372 | -€6,553 | -29.9% |
| Fixed assets | 21/28 | €14,375 | €7,267 | -€7,108 | -49.4% |
| Tangible fixed assets | 22/27 | €14,375 | €7,267 | -€7,108 | -49.4% |
| Furniture and vehicles | 24 | €6,911 | €1,033 | -€5,877 | -85.0% |
| Other tangible fixed assets | 26 | €7,464 | €6,233 | -€1,231 | -16.5% |
| Current assets | 29/58 | €7,550 | €8,106 | +€555 | +7.4% |
| Amounts receivable within one year | 40/41 | €4,203 | €4,588 | +€385 | +9.2% |
| Trade receivables | 40 | €4,203 | €4,588 | +€385 | +9.2% |
| Cash at bank and in hand | 54/58 | €3,348 | €2,818 | -€530 | -15.8% |
| Deferred charges and accrued income | 490/1 | - | €700 | +€700 | |
| Total equity and liabilities | 10/49 | €21,926 | €15,372 | -€6,553 | -29.9% |
| Equity | 10/15 | €13,359 | €10,864 | -€2,495 | -18.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,299 | €2,804 | -€2,495 | -47.1% |
| Amounts payable | 17/49 | €8,566 | €4,508 | -€4,058 | -47.4% |
| Amounts payable within one year | 42/48 | €8,566 | €4,508 | -€4,058 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €5,279 | - | -€5,279 | |
| Trade debts | 44 | €1,830 | €1,846 | +€15 | +0.8% |
| Suppliers | 440/4 | €1,830 | €1,846 | +€15 | +0.8% |
| Taxes, remuneration and social security | 45 | €1,451 | €2,620 | +€1,169 | +80.6% |
| Taxes | 450/3 | €1,151 | €1,820 | +€669 | +58.1% |
| Remuneration and social security | 454/9 | €300 | €800 | +€500 | +167% |
| Other amounts payable | 47/48 | €6 | €43 | +€37 | +598% |
| Remuneration, social security and pensions | 62 | €1,770 | - | -€1,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,036 | €7,108 | -€928 | -11.6% |
| Other operating charges | 640/8 | €580 | €301 | -€279 | -48.1% |
| Non-recurring operating charges | 66A | €1,276 | - | -€1,276 | |
| Gross operating margin | 9900 | €11,497 | €6,933 | -€4,564 | -39.7% |
| Operating profit (loss) | 9901 | -€166 | -€476 | -€310 | -186% |
| Financial income | 75/76B | €1,061 | - | -€1,061 | |
| Recurring financial income | 75 | €12 | - | -€12 | |
| Non-recurring financial income | 76B | €1,049 | - | -€1,049 | |
| Financial charges | 65/66B | €165 | €139 | -€26 | -15.5% |
| Recurring financial charges | 65 | €165 | €139 | -€26 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €730 | -€615 | -€1,345 | |
| Income taxes | 67/77 | €2,151 | €1,880 | -€271 | -12.6% |
| Profit (loss) for the period | 9904 | -€1,421 | -€2,495 | -€1,074 | -75.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,421 | -€2,495 | -€1,074 | -75.6% |
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.