B.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.
B.DENTAL
Largest movements
- Tangible fixed assets -€22,872
down €22,872 (-19.7%), from €115,880 to €93,008
of which Leasing and similar rights: -€21,571
- Intangible fixed assets -€18,006
down €18,006 (-14.7%), from €122,589 to €104,583
- Cash +€17,502
up €17,502 (+17.1%), from €102,084 to €119,586
mainly Net result for the year (+€65,055) and Depreciation (+€55,664)
- Receivables within one year +€6,848
up €6,848 (+165%), from €4,149 to €10,997
of which Other amounts receivable: +€7,966
- Reserves +€65,055
up €65,055 (+130%), from €49,894 to €114,949
- Debts after one year -€50,629
down €50,629 (-51.3%), from €98,713 to €48,084
- Other debts -€44,210
down €44,210 (-63.5%), from €69,627 to €25,416
- Trade debts +€17,808
up €17,808 (+39.3%), from €45,270 to €63,078
- Current portion of long-term debt -€11,801
down €11,801 (-18.9%), from €62,430 to €50,629
- Staff costs +€22,105
up €22,105 (+41.1%), from €53,794 to €75,899
- Gross operating margin +€11,560
up €11,560 (+5.4%), from €213,041 to €224,602
- Depreciation -€7,836
down €7,836 (-12.3%), from €63,500 to €55,664
- Taxes +€3,564
up €3,564 (+28.5%), from €12,525 to €16,090
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 | €379,930 | €364,207 | -€15,722 | -4.1% |
| Formation expenses | 20 | €1,876 | €1,015 | -€861 | -45.9% |
| Fixed assets | 21/28 | €238,469 | €197,592 | -€40,877 | -17.1% |
| Intangible fixed assets | 21 | €122,589 | €104,583 | -€18,006 | -14.7% |
| Tangible fixed assets | 22/27 | €115,880 | €93,008 | -€22,872 | -19.7% |
| Plant, machinery and equipment | 23 | €43,172 | €41,671 | -€1,500 | -3.5% |
| Furniture and vehicles | 24 | €6,442 | €3,418 | -€3,024 | -46.9% |
| Leasing and similar rights | 25 | €39,338 | €17,767 | -€21,571 | -54.8% |
| Other tangible fixed assets | 26 | €26,929 | €30,152 | +€3,224 | +12.0% |
| Current assets | 29/58 | €139,585 | €165,601 | +€26,016 | +18.6% |
| Stocks and contracts in progress | 3 | €25,191 | €27,430 | +€2,239 | +8.9% |
| Stocks | 30/36 | €25,191 | €27,430 | +€2,239 | +8.9% |
| Amounts receivable within one year | 40/41 | €4,149 | €10,997 | +€6,848 | +165% |
| Trade receivables | 40 | €3,118 | €2,000 | -€1,118 | -35.9% |
| Other amounts receivable | 41 | €1,031 | €8,997 | +€7,966 | +773% |
| Cash at bank and in hand | 54/58 | €102,084 | €119,586 | +€17,502 | +17.1% |
| Deferred charges and accrued income | 490/1 | €8,161 | €7,588 | -€573 | -7.0% |
| Total equity and liabilities | 10/49 | €379,930 | €364,207 | -€15,722 | -4.1% |
| Equity | 10/15 | €54,394 | €119,449 | +€65,055 | +120% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €49,894 | €114,949 | +€65,055 | +130% |
| Distributable reserves | 133 | €49,894 | €114,949 | +€65,055 | +130% |
| Amounts payable | 17/49 | €325,535 | €244,758 | -€80,777 | -24.8% |
| Amounts payable after more than one year | 17 | €98,713 | €48,084 | -€50,629 | -51.3% |
| Financial debts | 170/4 | €98,713 | €48,084 | -€50,629 | -51.3% |
| Amounts payable within one year | 42/48 | €190,786 | €161,309 | -€29,477 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €62,430 | €50,629 | -€11,801 | -18.9% |
| Trade debts | 44 | €45,270 | €63,078 | +€17,808 | +39.3% |
| Suppliers | 440/4 | €45,270 | €63,078 | +€17,808 | +39.3% |
| Taxes, remuneration and social security | 45 | €13,460 | €22,185 | +€8,726 | +64.8% |
| Taxes | 450/3 | €2,310 | €2,132 | -€179 | -7.7% |
| Remuneration and social security | 454/9 | €11,150 | €20,054 | +€8,904 | +79.9% |
| Other amounts payable | 47/48 | €69,627 | €25,416 | -€44,210 | -63.5% |
| Accrued charges and deferred income | 492/3 | €36,036 | €35,365 | -€671 | -1.9% |
| Remuneration, social security and pensions | 62 | €53,794 | €75,899 | +€22,105 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,500 | €55,664 | -€7,836 | -12.3% |
| Other operating charges | 640/8 | €5,402 | €5,021 | -€381 | -7.1% |
| Gross operating margin | 9900 | €213,041 | €224,602 | +€11,560 | +5.4% |
| Operating profit (loss) | 9901 | €90,346 | €88,018 | -€2,328 | -2.6% |
| Financial income | 75/76B | €117 | - | -€117 | |
| Recurring financial income | 75 | €117 | - | -€117 | |
| Financial charges | 65/66B | €8,752 | €6,874 | -€1,878 | -21.5% |
| Recurring financial charges | 65 | €8,752 | €6,874 | -€1,878 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €81,712 | €81,145 | -€567 | -0.7% |
| Income taxes | 67/77 | €12,525 | €16,090 | +€3,564 | +28.5% |
| Profit (loss) for the period | 9904 | €69,186 | €65,055 | -€4,131 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,186 | €65,055 | -€4,131 | -6.0% |
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 24 October 2026 via checked.be.