B.D.M.-DENT
InactiveInactive; last annual accounts for fiscal year 2022.
Signals
Two signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Two or more financial years not filed
Since the financial year that closed on 31-12-2023, 3 financial years are missing at the National Bank. A company this far behind goes bankrupt within the year nineteen times as often as a punctual filer.
NBB · 10 filingsPosition against the passed deadline
31-12-2023 close31-07-2024 deadline24-09-2026 today
neutral · Filed after the deadline
The financial year that closed on 31-12-2022 was due by 31-07-2023 and was filed on 24-08-2023, 24 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
not confirmed
2024
not filed
2023
not filed
2022
24 d late
2021
61 d early
2020
44 d early
2019
70 d late
← before the deadline
after the deadline →
Checked, nothing found (1)
Financials · fiscal year 2022, abbreviated schema
Equity
€610k▲ 20.3%
2021 · €507k
2018: €347k
2019: €399k
2020: €308k
2021: €507k
2018 → 2022
Total assets
€962k▲ 24.1%
2021 · €775k
2018: €553k
2019: €612k
2020: €738k
2021: €775k
2018 → 2022
Net result
€103k▼ 48.2%
2021 · €199k
2018: €104k
2019: €52k
2020: €111k
2021: €199k
2018 → 2022
Working capital
€485k▲ 9.6%
2021 · €442k
2018: €196k
2019: €212k
2020: €228k
2021: €442k
2018 → 2022
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20182019202020212022Trend
Equity€347k-€399k▲ 15.0%€308k▼ 22.7%€507k▲ 64.5%€610k▲ 20.3%
Operating result€154k-€78k▼ 49.4%€166k▲ 113%€271k▲ 63.6%€142k▼ 47.6%
Net result€104k-€52k▼ 49.6%€111k▲ 113%€199k▲ 79.1%€103k▼ 48.2%
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2022; 2022 is 48% below 2021.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €962k
Fixed assets
€156k ▼ 9.8%
Current assets
€806k ▲ 33.8%
Equity and liabilities €962k
Equity
€610k ▲ 20.3%
Debt
€352k ▲ 31.3%
Debt's share of the balance-sheet total rises from 34.6% to 36.6%. Equity and debt are higher.
Key figures and ratios
EBITDA
€194k▼
2021 · €346k
Cash flow
€155k▼
2021 · €274k
Current ratio
2.51▼
2021 · 3.77
Quick ratio
2.46▼
2021 · 3.63
Debt to equity
0.58▲
2021 · 0.53
ROE
16.9%▼
2021 · 39.2%
ROA
10.7%▼
2021 · 25.7%
Interest coverage
59.05▼
2021 · 135.71
Debt ≤ 1 year
€321k▲
2021 · €160k
Debt > 1 year
€31k▼
2021 · €58k
Income taxes
€36k▼
2021 · €70k
Staff costs
€224k▼
2021 · €326k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2022 against 2021 · 54 lines
Balance sheet
Code20212022
Assets
Total assets20/58€775k€962k▲
Fixed assets21/28€173k€156k▼
Intangible fixed assets21-€3k
Tangible fixed assets22/27€173k€153k▼
Land and buildings22€48k-
Plant, machinery and equipment23€64k€64k▼
Furniture and vehicles24€806€2k▲
Other tangible fixed assets26€60k€87k▲
Current assets29/58€602k€806k▲
Stocks and contracts in progress3€22k€16k▼
Stocks30/36€22k€16k▼
Amounts receivable within one year40/41€22k€580k▲
Trade receivables40€7k€7k=
Other amounts receivable41€15k€572k▲
Cash at bank and in hand54/58€558k€209k▼
Deferred charges and accrued income490/1-€1k
Equity and liabilities
Total equity and liabilities10/49€775k€962k▲
Equity10/15€507k€610k▲
Contributions10/11€12k€12k=
Reserves13€269k€269k=
Non-distributable reserves130/1€2k€2k=
Reserves not available under the articles1311€2k€2k=
Distributable reserves133€267k€267k=
Profit (loss) carried forward14€226k€329k▲
Amounts payable17/49€268k€352k▲
Amounts payable after more than one year17€58k€31k▼
Financial debts170/4€58k€31k▼
Amounts payable within one year42/48€160k€321k▲
Current portion of amounts payable after more than one year42€27k€28k▲
Trade debts44-€149k
Suppliers440/4-€149k
Advances received on contracts in progress46-€2k
Taxes, remuneration and social security45€131k€105k▼
Taxes450/3€71k€84k▲
Remuneration and social security454/9€59k€21k▼
Other amounts payable47/48€2k€37k▲
Accrued charges and deferred income492/3€50k-
Income statement
Code20212022
Non-recurring operating income76A-€50k
Remuneration, social security and pensions62€326k€224k▼
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€75k€52k▼
Other operating charges640/8€16k€275▼
Gross operating margin9900€689k€418k▼
Operating profit (loss)9901€271k€142k▼
Financial income75/76B-€18
Recurring financial income75-€18
Financial charges65/66B€3k€3k▲
Recurring financial charges65€3k€3k▲
Profit (loss) for the period before taxes9903€269k€139k▼
Income taxes67/77€70k€36k▼
Profit (loss) for the period9904€199k€103k▼
Profit (loss) for the period to be appropriated9905€199k€103k▼
Appropriation of the result
Profit (loss) to be appropriated9906€226k€329k▲
Profit (loss) brought forward from the previous period14P€27k€226k▲
Social balance
Average headcount (FTE)90877.65.5▼
The notes to these accounts (21 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
2023
24-08
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema · 24 days late
15-06
State Gazette act
Board meeting · Merger
Accounting effect · Power of attorney
2022
31-05
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
31-12
Financial
Highest result since 2018net €199k ▲79.1%
Operating result €271k, net result €199k, both a record.
31-12
Financial
Liquidity doublescurrent ratio 3.77
Current ratio from 1.77 to 3.77; short-term debt falls from €295k to €160k.
31-12
Financial
Equity above €500kEq €507k ▲64.5%
4 profitable years in a row build equity to €507k.
17-06
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
09-10
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema · 70 days late
2019
31-12
Financial
Weakest financial yearnet €52k ▼49.6%
Net result drops to €52k, the lowest in the series.
10-10
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema · 71 days late
2018
28-09
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema · 59 days late
2017
28-09
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema · 59 days late
Show earlier events
2016
28-09
NBB filing
Annual accounts filed
fiscal year 2015 · abbreviated schema · 59 days late
2015
06-10
NBB filing
Annual accounts filed
fiscal year 2014 · abbreviated schema · 67 days late
2014
24-09
NBB filing
Annual accounts filed
fiscal year 2013 · abbreviated schema · 55 days late
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Structure & network
Acquisitions and mergers
1 transactionTaken over by:OD Tandartsen
Public money · subsidies and aid
Flemish government
2023 · 1 entry · 2,300 EUR awarded · 2,300 EUR paid| Year | Entries | awarded | paid |
|---|---|---|---|
| 2023 | 1 | 2,300 EUR | 2,300 EUR |
Schemes
Vlaams opleidingsverlof (VOV)