SJ Dental: what changed
SJ Dental
Largest movements
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Receivables within one year +€42,188
up €42,188 (+34,720%), from €122 to €42,310
of which Other amounts receivable: +€41,529
- Cash -€18,791
down €18,791 (-4.8%), from €394,283 to €375,493
mainly Contributions, distributions and other (-€53,902) and Current investments (-€50,000)
- Intangible fixed assets -€17,049
down €17,049 (-25.1%), from €68,049 to €51,000
- Reserves +€56,525
up €56,525 (+12.0%), from €473,002 to €529,527
- Other debts -€38,302
down €38,302 (-57.1%), from €67,068 to €28,766
- Tax, wage and social debts +€35,545
up €35,545 (+385%), from €9,221 to €44,767
- Gross operating margin +€14,330
up €14,330 (+9.0%), from €159,475 to €173,804
- Other operating charges +€4,730
up €4,730 (+1,221%), from €387 to €5,117
- Taxes +€4,235
up €4,235 (+10.4%), from €40,532 to €44,767
- Financial income +€4,064
up €4,064 (+391%), from €1,039 to €5,104
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 | €569,697 | €624,632 | +€54,934 | +9.6% |
| Fixed assets | 21/28 | €73,932 | €56,160 | -€17,772 | -24.0% |
| Intangible fixed assets | 21 | €68,049 | €51,000 | -€17,049 | -25.1% |
| Tangible fixed assets | 22/27 | €5,853 | €5,130 | -€723 | -12.4% |
| Plant, machinery and equipment | 23 | €5,553 | €5,130 | -€422 | -7.6% |
| Furniture and vehicles | 24 | €301 | - | -€301 | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €495,765 | €568,471 | +€72,706 | +14.7% |
| Amounts receivable within one year | 40/41 | €122 | €42,310 | +€42,188 | +34,720% |
| Trade receivables | 40 | €122 | €780 | +€659 | +542% |
| Other amounts receivable | 41 | - | €41,529 | +€41,529 | |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €394,283 | €375,493 | -€18,791 | -4.8% |
| Deferred charges and accrued income | 490/1 | €1,360 | €669 | -€691 | -50.8% |
| Total equity and liabilities | 10/49 | €569,697 | €624,632 | +€54,934 | +9.6% |
| Equity | 10/15 | €491,602 | €548,127 | +€56,525 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €473,002 | €529,527 | +€56,525 | +12.0% |
| Distributable reserves | 133 | €473,002 | €529,527 | +€56,525 | +12.0% |
| Amounts payable | 17/49 | €78,096 | €76,505 | -€1,591 | -2.0% |
| Amounts payable within one year | 42/48 | €78,096 | €76,465 | -€1,631 | -2.1% |
| Trade debts | 44 | €1,807 | €2,933 | +€1,126 | +62.3% |
| Suppliers | 440/4 | €1,807 | €2,933 | +€1,126 | +62.3% |
| Taxes, remuneration and social security | 45 | €9,221 | €44,767 | +€35,545 | +385% |
| Taxes | 450/3 | €9,221 | €44,767 | +€35,545 | +385% |
| Other amounts payable | 47/48 | €67,068 | €28,766 | -€38,302 | -57.1% |
| Accrued charges and deferred income | 492/3 | - | €40 | +€40 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,081 | €17,772 | -€309 | -1.7% |
| Other operating charges | 640/8 | €387 | €5,117 | +€4,730 | +1,221% |
| Gross operating margin | 9900 | €159,475 | €173,804 | +€14,330 | +9.0% |
| Operating profit (loss) | 9901 | €141,007 | €150,915 | +€9,908 | +7.0% |
| Financial income | 75/76B | €1,039 | €5,104 | +€4,064 | +391% |
| Recurring financial income | 75 | €1,039 | €5,104 | +€4,064 | +391% |
| Financial charges | 65/66B | €544 | €824 | +€281 | +51.6% |
| Recurring financial charges | 65 | €544 | €824 | +€281 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €141,502 | €155,194 | +€13,692 | +9.7% |
| Income taxes | 67/77 | €40,532 | €44,767 | +€4,235 | +10.4% |
| Profit (loss) for the period | 9904 | €100,970 | €110,428 | +€9,457 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €100,970 | €110,428 | +€9,457 | +9.4% |
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 5 November 2026 via checked.be.