NJ DENTAL: what changed
NJ DENTAL
Largest movements
- Cash +€76,047
up €76,047 (+71.5%), from €106,389 to €182,436
mainly Net result for the year (+€54,111) and Deferred charges and accrued income (+€10,862)
- Deferred charges and accrued income -€10,862
down €10,862 (-44.0%), from €24,680 to €13,817
- Profit (loss) carried forward +€53,278
up €53,278 (+1,454%), from €3,664 to €56,942
- Other debts +€9,135
up €9,135 (+41.0%), from €22,274 to €31,409
- Tax, wage and social debts +€6,059
up €6,059 (+36.8%), from €16,463 to €22,521
of which Taxes: +€6,179
- Gross operating margin +€39,497
up €39,497 (+57.8%), from €68,290 to €107,787
- Financial charges -€26,450
down €26,450 (-42.8%), from €61,739 to €35,289
- Taxes +€12,978
up €12,978 (+558%), from €2,324 to €15,302
- Other operating charges +€2,108
up €2,108 (+363%), from €581 to €2,689
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 | €137,087 | €203,924 | +€66,836 | +48.8% |
| Fixed assets | 21/28 | - | €1,451 | +€1,451 | |
| Tangible fixed assets | 22/27 | - | €1,451 | +€1,451 | |
| Furniture and vehicles | 24 | - | €1,451 | +€1,451 | |
| Current assets | 29/58 | €137,087 | €202,473 | +€65,385 | +47.7% |
| Amounts receivable within one year | 40/41 | €6,019 | €6,219 | +€201 | +3.3% |
| Other amounts receivable | 41 | €6,019 | €6,219 | +€201 | +3.3% |
| Cash at bank and in hand | 54/58 | €106,389 | €182,436 | +€76,047 | +71.5% |
| Deferred charges and accrued income | 490/1 | €24,680 | €13,817 | -€10,862 | -44.0% |
| Total equity and liabilities | 10/49 | €137,087 | €203,924 | +€66,836 | +48.8% |
| Equity | 10/15 | €95,111 | €148,389 | +€53,278 | +56.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €88,947 | €88,947 | = | 0.0% |
| Distributable reserves | 133 | €88,947 | €88,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,664 | €56,942 | +€53,278 | +1,454% |
| Amounts payable | 17/49 | €41,976 | €55,535 | +€13,558 | +32.3% |
| Amounts payable within one year | 42/48 | €41,976 | €55,535 | +€13,558 | +32.3% |
| Trade debts | 44 | €3,240 | €1,604 | -€1,635 | -50.5% |
| Suppliers | 440/4 | €3,240 | €1,604 | -€1,635 | -50.5% |
| Taxes, remuneration and social security | 45 | €16,463 | €22,521 | +€6,059 | +36.8% |
| Taxes | 450/3 | €16,343 | €22,521 | +€6,179 | +37.8% |
| Remuneration and social security | 454/9 | €120 | €0 | -€120 | -100% |
| Other amounts payable | 47/48 | €22,274 | €31,409 | +€9,135 | +41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €396 | +€396 | |
| Other operating charges | 640/8 | €581 | €2,689 | +€2,108 | +363% |
| Gross operating margin | 9900 | €68,290 | €107,787 | +€39,497 | +57.8% |
| Operating profit (loss) | 9901 | €67,709 | €104,702 | +€36,993 | +54.6% |
| Financial income | 75/76B | €19 | €0 | -€19 | -100% |
| Recurring financial income | 75 | €19 | €0 | -€19 | -100% |
| Financial charges | 65/66B | €61,739 | €35,289 | -€26,450 | -42.8% |
| Recurring financial charges | 65 | €61,739 | €35,289 | -€26,450 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | €5,988 | €69,413 | +€63,425 | +1,059% |
| Income taxes | 67/77 | €2,324 | €15,302 | +€12,978 | +558% |
| Profit (loss) for the period | 9904 | €3,664 | €54,111 | +€50,447 | +1,377% |
| Profit (loss) for the period to be appropriated | 9905 | €3,664 | €54,111 | +€50,447 | +1,377% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.