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Bamident: what changed

Two fiscal 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.

What changed

Bamident

BE 0795.655.762
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,902
2024 · €25,002-€10,099
Equity
€45,691
2024 · €30,789+€14,902
Cash
€29,470
2024 · €24,041+€5,429
Balance sheet total
€666,316
2024 · €40,135+€626,181

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets +€606,051

    up €606,051 (+42932.1%), from €1,412 to €607,463

    of which Land and buildings: +€412,928

  • Stocks and contracts +€10,004

    new in 2025: €10,004

Equity and liabilities
  • Debts after one year +€548,382

    new in 2025: €548,382

  • Trade debts +€31,597

    up €31,597 (+1293.2%), from €2,443 to €34,040

  • Current portion of long-term debt +€28,186

    new in 2025: €28,186

  • Reserves +€14,902

    up €14,902 (+50.0%), from €29,789 to €44,691

Income statement
  • Depreciation +€9,321

    up €9,321 (+13839.1%), from €67 to €9,388

  • Taxes -€5,413

    down €5,413 (-78.4%), from €6,903 to €1,490

  • Financial charges +€4,235

    up €4,235 (+8418.6%), from €50 to €4,285

  • Other operating charges +€2,913

    up €2,913 (+4566.4%), from €64 to €2,977

  • Gross operating margin +€597

    up €597 (+1.9%), from €31,904 to €32,500

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €25,002
Gross operating margin +€597
Depreciation -€9,321
Other operating charges -€2,913
Financial income +€360
Financial charges -€4,235
Taxes +€5,413
Result 2025 €14,902

Cash bridge derived

cash 2024 to 2025

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.

From operations +€44,299
Investment -€615,439
Financing +€576,568
Cash 2024 €24,041
Net result for the year +€14,902
Depreciation +€9,388
Stocks and contracts -€10,004
Receivables within one year +€573
Deferred charges and accrued income -€5,271
Trade debts +€31,597
Tax, wage and social debts +€3,114
Investment in fixed assets (net) -€615,439
Debts after one year +€548,382
Current portion of long-term debt +€28,186
Cash 2025 €29,470
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €40,135 €666,316 +€626,181 +1560.2%
Fixed assets 21/28 €1,412 €607,463 +€606,051 +42932.1%
Tangible fixed assets 22/27 €1,412 €607,463 +€606,051 +42932.1%
Land and buildings 22 - €412,928 +€412,928
Plant, machinery and equipment 23 €1,412 €188,107 +€186,695 +13225.3%
Furniture and vehicles 24 - €6,428 +€6,428
Current assets 29/58 €38,723 €58,853 +€20,130 +52.0%
Stocks and contracts in progress 3 - €10,004 +€10,004
Stocks 30/36 - €10,004 +€10,004
Amounts receivable within one year 40/41 €8,125 €7,551 -€573 -7.1%
Other amounts receivable 41 €8,125 €7,551 -€573 -7.1%
Cash at bank and in hand 54/58 €24,041 €29,470 +€5,429 +22.6%
Deferred charges and accrued income 490/1 €6,557 €11,828 +€5,271 +80.4%
Total equity and liabilities 10/49 €40,135 €666,316 +€626,181 +1560.2%
Equity 10/15 €30,789 €45,691 +€14,902 +48.4%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 €29,789 €44,691 +€14,902 +50.0%
Distributable reserves 133 €29,789 €44,691 +€14,902 +50.0%
Amounts payable 17/49 €9,346 €620,625 +€611,279 +6540.5%
Amounts payable after more than one year 17 - €548,382 +€548,382
Financial debts 170/4 - €548,382 +€548,382
Amounts payable within one year 42/48 €9,346 €72,243 +€62,897 +673.0%
Current portion of amounts payable after more than one year 42 - €28,186 +€28,186
Trade debts 44 €2,443 €34,040 +€31,597 +1293.2%
Suppliers 440/4 €2,443 €34,040 +€31,597 +1293.2%
Taxes, remuneration and social security 45 €6,903 €10,016 +€3,114 +45.1%
Taxes 450/3 €6,903 €10,016 +€3,114 +45.1%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €67 €9,388 +€9,321 +13839.1%
Other operating charges 640/8 €64 €2,977 +€2,913 +4566.4%
Gross operating margin 9900 €31,904 €32,500 +€597 +1.9%
Operating profit (loss) 9901 €31,773 €20,135 -€11,637 -36.6%
Financial income 75/76B €182 €542 +€360 +197.6%
Recurring financial income 75 €182 €542 +€360 +197.6%
Financial charges 65/66B €50 €4,285 +€4,235 +8418.6%
Recurring financial charges 65 €50 €4,285 +€4,235 +8418.6%
Profit (loss) for the period before taxes 9903 €31,904 €16,392 -€15,512 -48.6%
Income taxes 67/77 €6,903 €1,490 -€5,413 -78.4%
Profit (loss) for the period 9904 €25,002 €14,902 -€10,099 -40.4%
Profit (loss) for the period to be appropriated 9905 €25,002 €14,902 -€10,099 -40.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.