B-odontics: 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-odontics
Largest movements
- Cash +€149,977
up €149,977 (+36.5%), from €410,783 to €560,759
mainly Net result for the year (+€158,682) and Depreciation (+€423)
- Receivables within one year +€9,127
up €9,127 (+2,267%), from €403 to €9,530
- Profit (loss) carried forward +€158,682
up €158,682 (+38.8%), from €409,012 to €567,693
- Taxes +€40,287
new in 2025: €40,287
- Gross operating margin +€14,335
up €14,335 (+7.7%), from €185,647 to €199,982
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 | €412,312 | €570,993 | +€158,682 | +38.5% |
| Fixed assets | 21/28 | €1,126 | €704 | -€423 | -37.5% |
| Tangible fixed assets | 22/27 | €1,126 | €704 | -€423 | -37.5% |
| Furniture and vehicles | 24 | €1,126 | €704 | -€423 | -37.5% |
| Current assets | 29/58 | €411,185 | €570,289 | +€159,104 | +38.7% |
| Amounts receivable within one year | 40/41 | €403 | €9,530 | +€9,127 | +2,267% |
| Other amounts receivable | 41 | €403 | €9,530 | +€9,127 | +2,267% |
| Cash at bank and in hand | 54/58 | €410,783 | €560,759 | +€149,977 | +36.5% |
| Total equity and liabilities | 10/49 | €412,312 | €570,993 | +€158,682 | +38.5% |
| Equity | 10/15 | €412,312 | €570,993 | +€158,682 | +38.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €409,012 | €567,693 | +€158,682 | +38.8% |
| Remuneration, social security and pensions | 62 | €874 | - | -€874 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €423 | = | 0.0% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €185,647 | €199,982 | +€14,335 | +7.7% |
| Operating profit (loss) | 9901 | €184,350 | €199,510 | +€15,160 | +8.2% |
| Financial income | 75/76B | - | €130 | +€130 | |
| Recurring financial income | 75 | - | €130 | +€130 | |
| Financial charges | 65/66B | €157 | €671 | +€514 | +328% |
| Recurring financial charges | 65 | €157 | €671 | +€514 | +328% |
| Profit (loss) for the period before taxes | 9903 | €184,194 | €198,969 | +€14,775 | +8.0% |
| Income taxes | 67/77 | - | €40,287 | +€40,287 | |
| Profit (loss) for the period | 9904 | €184,194 | €158,682 | -€25,512 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €184,194 | €158,682 | -€25,512 | -13.9% |
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.