MZ Dental: what changed
MZ Dental
Largest movements
- Cash +€41,320
up €41,320 (+108%), from €38,312 to €79,632
mainly Net result for the year (+€41,424) and Other debts (+€35,000)
- Receivables within one year +€3,420
up €3,420 (+15.6%), from €21,977 to €25,397
of which Trade receivables: +€24,001
- Other debts +€35,000
new in 2025: €35,000
- Tax, wage and social debts +€11,768
new in 2025: €11,768
- Trade debts -€2,010
down €2,010 (-94.2%), from €2,134 to €124
- Gross operating margin +€24,848
up €24,848 (+90.3%), from €27,508 to €52,356
- Other operating charges -€4,554
down €4,554 (-64.0%), from €7,112 to €2,558
- Financial income -€2,707
no longer reported in 2025 (was €2,707)
- Taxes -€2,357
down €2,357 (-23.6%), from €10,000 to €7,643
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,724 | €106,872 | +€45,148 | +73.1% |
| Current assets | 29/58 | €61,724 | €106,872 | +€45,148 | +73.1% |
| Amounts receivable within one year | 40/41 | €21,977 | €25,397 | +€3,420 | +15.6% |
| Trade receivables | 40 | €1,396 | €25,397 | +€24,001 | +1,719% |
| Other amounts receivable | 41 | €20,581 | - | -€20,581 | |
| Cash at bank and in hand | 54/58 | €38,312 | €79,632 | +€41,320 | +108% |
| Deferred charges and accrued income | 490/1 | €1,435 | €1,843 | +€408 | +28.4% |
| Total equity and liabilities | 10/49 | €61,724 | €106,872 | +€45,148 | +73.1% |
| Equity | 10/15 | €54,590 | €54,821 | +€231 | +0.4% |
| Profit (loss) carried forward | 14 | €54,590 | €54,821 | +€231 | +0.4% |
| Amounts payable | 17/49 | €7,134 | €52,051 | +€44,917 | +630% |
| Amounts payable within one year | 42/48 | €7,134 | €52,051 | +€44,917 | +630% |
| Current portion of amounts payable after more than one year | 42 | €5,000 | €5,159 | +€159 | +3.2% |
| Trade debts | 44 | €2,134 | €124 | -€2,010 | -94.2% |
| Suppliers | 440/4 | €2,134 | €124 | -€2,010 | -94.2% |
| Taxes, remuneration and social security | 45 | - | €11,768 | +€11,768 | |
| Taxes | 450/3 | - | €11,768 | +€11,768 | |
| Other amounts payable | 47/48 | - | €35,000 | +€35,000 | |
| Other operating charges | 640/8 | €7,112 | €2,558 | -€4,554 | -64.0% |
| Gross operating margin | 9900 | €27,508 | €52,356 | +€24,848 | +90.3% |
| Operating profit (loss) | 9901 | €20,396 | €49,798 | +€29,402 | +144% |
| Financial income | 75/76B | €2,707 | - | -€2,707 | |
| Recurring financial income | 75 | €2,707 | - | -€2,707 | |
| Financial charges | 65/66B | €914 | €731 | -€183 | -20.0% |
| Recurring financial charges | 65 | €914 | €731 | -€183 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €22,189 | €49,067 | +€26,878 | +121% |
| Income taxes | 67/77 | €10,000 | €7,643 | -€2,357 | -23.6% |
| Profit (loss) for the period | 9904 | €12,189 | €41,424 | +€29,235 | +240% |
| Profit (loss) for the period to be appropriated | 9905 | €12,189 | €41,424 | +€29,235 | +240% |
Next steps
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 3 November 2026 via checked.be.