B&E Dentaallabo: 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&E Dentaallabo
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash +€44,006
up €44,006 (+28.1%), from €156,704 to €200,710
mainly Net result for the year (+€127,348) and Tax, wage and social debts (+€35,273)
- Receivables within one year +€21,539
up €21,539 (+133%), from €16,179 to €37,718
of which Trade receivables: +€29,302
- Tangible fixed assets -€10,411
down €10,411 (-19.2%), from €54,356 to €43,945
of which Plant, machinery and equipment: -€11,243
- Reserves +€127,000
up €127,000 (+80.5%), from €157,710 to €284,710
of which Distributable reserves: +€127,000
- Tax, wage and social debts +€35,273
up €35,273 (+600%), from €5,883 to €41,156
of which Taxes: +€35,273
- Trade debts +€10,207
up €10,207 (+90.2%), from €11,319 to €21,526
- Current portion of long-term debt -€9,661
down €9,661 (-62.3%), from €15,515 to €5,854
- Other debts -€5,942
down €5,942 (-53.2%), from €11,163 to €5,221
- Gross operating margin +€140,836
up €140,836 (+239%), from €58,921 to €199,756
- Taxes +€41,303
up €41,303 (+278%), from €14,878 to €56,181
- Depreciation +€8,696
up €8,696 (+163%), from €5,334 to €14,030
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 | €235,085 | €392,309 | +€157,224 | +66.9% |
| Fixed assets | 21/28 | €54,381 | €43,970 | -€10,411 | -19.1% |
| Tangible fixed assets | 22/27 | €54,356 | €43,945 | -€10,411 | -19.2% |
| Plant, machinery and equipment | 23 | €53,369 | €42,126 | -€11,243 | -21.1% |
| Furniture and vehicles | 24 | €602 | €1,505 | +€904 | +150% |
| Other tangible fixed assets | 26 | €385 | €314 | -€71 | -18.4% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €180,704 | €348,339 | +€167,635 | +92.8% |
| Stocks and contracts in progress | 3 | €7,820 | €9,910 | +€2,090 | +26.7% |
| Stocks | 30/36 | €7,820 | €9,910 | +€2,090 | +26.7% |
| Amounts receivable within one year | 40/41 | €16,179 | €37,718 | +€21,539 | +133% |
| Trade receivables | 40 | €8,390 | €37,692 | +€29,302 | +349% |
| Other amounts receivable | 41 | €7,789 | €26 | -€7,763 | -99.7% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €156,704 | €200,710 | +€44,006 | +28.1% |
| Total equity and liabilities | 10/49 | €235,085 | €392,309 | +€157,224 | +66.9% |
| Equity | 10/15 | €166,474 | €293,821 | +€127,348 | +76.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,710 | €284,710 | +€127,000 | +80.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €152,850 | €279,850 | +€127,000 | +83.1% |
| Profit (loss) carried forward | 14 | €2,564 | €2,911 | +€348 | +13.6% |
| Amounts payable | 17/49 | €68,611 | €98,488 | +€29,877 | +43.5% |
| Amounts payable after more than one year | 17 | €24,731 | €24,731 | = | 0.0% |
| Financial debts | 170/4 | €24,731 | €24,731 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,880 | €73,757 | +€29,877 | +68.1% |
| Current portion of amounts payable after more than one year | 42 | €15,515 | €5,854 | -€9,661 | -62.3% |
| Trade debts | 44 | €11,319 | €21,526 | +€10,207 | +90.2% |
| Suppliers | 440/4 | €11,319 | €21,526 | +€10,207 | +90.2% |
| Taxes, remuneration and social security | 45 | €5,883 | €41,156 | +€35,273 | +600% |
| Taxes | 450/3 | €5,850 | €41,123 | +€35,273 | +603% |
| Remuneration and social security | 454/9 | €33 | €33 | -€0 | -0.6% |
| Other amounts payable | 47/48 | €11,163 | €5,221 | -€5,942 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,334 | €14,030 | +€8,696 | +163% |
| Other operating charges | 640/8 | €792 | €775 | -€17 | -2.2% |
| Gross operating margin | 9900 | €58,921 | €199,756 | +€140,836 | +239% |
| Operating profit (loss) | 9901 | €52,794 | €184,951 | +€132,157 | +250% |
| Financial income | 75/76B | €3,278 | €2,011 | -€1,266 | -38.6% |
| Recurring financial income | 75 | €3,278 | €2,011 | -€1,266 | -38.6% |
| Financial charges | 65/66B | €2,134 | €3,434 | +€1,300 | +60.9% |
| Recurring financial charges | 65 | €2,134 | €3,434 | +€1,300 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | €53,938 | €183,529 | +€129,591 | +240% |
| Income taxes | 67/77 | €14,878 | €56,181 | +€41,303 | +278% |
| Profit (loss) for the period | 9904 | €39,060 | €127,348 | +€88,288 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €39,060 | €127,348 | +€88,288 | +226% |
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 14 October 2026 via checked.be.