MVDB 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.
MVDB DENTAL
Largest movements
- Cash +€39,074
up €39,074 (+115%), from €33,987 to €73,060
mainly Net result for the year (+€32,908) and Depreciation (+€11,355)
- Tangible fixed assets -€7,965
down €7,965 (-17.2%), from €46,254 to €38,289
of which Furniture and vehicles: -€10,340
- Deferred charges and accrued income +€1,693
up €1,693 (+16.2%), from €10,452 to €12,145
- Receivables within one year -€1,381
down €1,381 (-73.4%), from €1,881 to €500
of which Other amounts receivable: -€1,381
- Profit (loss) carried forward +€32,908
up €32,908 (+95.3%), from €34,546 to €67,454
- Debts after one year -€12,268
down €12,268 (-36.3%), from €33,757 to €21,490
- Tax, wage and social debts +€10,198
up €10,198 (+112%), from €9,107 to €19,304
- Gross operating margin +€4,589
up €4,589 (+8.8%), from €51,934 to €56,524
- Depreciation +€4,555
up €4,555 (+67.0%), from €6,800 to €11,355
- Taxes +€1,091
up €1,091 (+12.0%), from €9,107 to €10,198
- Financial charges +€902
up €902 (+104%), from €864 to €1,766
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 | €92,573 | €123,994 | +€31,421 | +33.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €46,254 | €38,289 | -€7,965 | -17.2% |
| Tangible fixed assets | 22/27 | €46,254 | €38,289 | -€7,965 | -17.2% |
| Plant, machinery and equipment | 23 | - | €2,375 | +€2,375 | |
| Furniture and vehicles | 24 | €46,254 | €35,915 | -€10,340 | -22.4% |
| Current assets | 29/58 | €46,319 | €85,705 | +€39,386 | +85.0% |
| Amounts receivable within one year | 40/41 | €1,881 | €500 | -€1,381 | -73.4% |
| Trade receivables | 40 | €500 | €500 | = | 0.0% |
| Other amounts receivable | 41 | €1,381 | €0 | -€1,381 | -100% |
| Cash at bank and in hand | 54/58 | €33,987 | €73,060 | +€39,074 | +115% |
| Deferred charges and accrued income | 490/1 | €10,452 | €12,145 | +€1,693 | +16.2% |
| Total equity and liabilities | 10/49 | €92,573 | €123,994 | +€31,421 | +33.9% |
| Equity | 10/15 | €37,546 | €70,454 | +€32,908 | +87.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,546 | €67,454 | +€32,908 | +95.3% |
| Amounts payable | 17/49 | €55,027 | €53,540 | -€1,487 | -2.7% |
| Amounts payable after more than one year | 17 | €33,757 | €21,490 | -€12,268 | -36.3% |
| Financial debts | 170/4 | €33,757 | €21,490 | -€12,268 | -36.3% |
| Amounts payable within one year | 42/48 | €21,269 | €32,051 | +€10,781 | +50.7% |
| Current portion of amounts payable after more than one year | 42 | €11,819 | €12,268 | +€449 | +3.8% |
| Trade debts | 44 | €344 | €217 | -€127 | -36.9% |
| Suppliers | 440/4 | €344 | €217 | -€127 | -36.9% |
| Taxes, remuneration and social security | 45 | €9,107 | €19,304 | +€10,198 | +112% |
| Taxes | 450/3 | €9,107 | €19,304 | +€10,198 | +112% |
| Other amounts payable | 47/48 | - | €262 | +€262 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,800 | €11,355 | +€4,555 | +67.0% |
| Other operating charges | 640/8 | €618 | €298 | -€320 | -51.9% |
| Gross operating margin | 9900 | €51,934 | €56,524 | +€4,589 | +8.8% |
| Operating profit (loss) | 9901 | €44,517 | €44,871 | +€355 | +0.8% |
| Financial charges | 65/66B | €864 | €1,766 | +€902 | +104% |
| Recurring financial charges | 65 | €864 | €1,766 | +€902 | +104% |
| Profit (loss) for the period before taxes | 9903 | €43,653 | €43,105 | -€548 | -1.3% |
| Income taxes | 67/77 | €9,107 | €10,198 | +€1,091 | +12.0% |
| Profit (loss) for the period | 9904 | €34,546 | €32,908 | -€1,639 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,546 | €32,908 | -€1,639 | -4.7% |
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 25 October 2026 via checked.be.