BANODENT: 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.
BANODENT
Largest movements
- Receivables within one year +€24,563
up €24,563 (+137.1%), from €17,919 to €42,481
of which Other amounts receivable: +€35,295
- Deferred charges and accrued income +€12,261
up €12,261 (+1829.3%), from €670 to €12,931
- Tangible fixed assets -€2,260
down €2,260 (-18.7%), from €12,091 to €9,831
of which Furniture and vehicles: -€4,689
- Reserves +€41,213
up €41,213 (+156.3%), from €26,376 to €67,589
- Trade debts -€4,037
down €4,037 (-47.8%), from €8,444 to €4,407
- Tax, wage and social debts -€3,209
down €3,209 (-45.1%), from €7,109 to €3,900
- Gross operating margin +€25,265
up €25,265 (+69.6%), from €36,316 to €61,581
- Taxes +€8,791
up €8,791 (+123.7%), from €7,109 to €15,900
- Depreciation +€2,817
up €2,817 (+114.2%), from €2,467 to €5,284
- Financial income +€1,453
up €1,453 (+3216.6%), from €45 to €1,498
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.
Cash bridge derived
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 | €42,929 | €76,896 | +€33,967 | +79.1% |
| Fixed assets | 21/28 | €12,091 | €9,831 | -€2,260 | -18.7% |
| Tangible fixed assets | 22/27 | €12,091 | €9,831 | -€2,260 | -18.7% |
| Plant, machinery and equipment | 23 | €368 | €2,797 | +€2,429 | +659.9% |
| Furniture and vehicles | 24 | €11,723 | €7,034 | -€4,689 | -40.0% |
| Current assets | 29/58 | €30,838 | €67,065 | +€36,227 | +117.5% |
| Amounts receivable within one year | 40/41 | €17,919 | €42,481 | +€24,563 | +137.1% |
| Trade receivables | 40 | €10,733 | - | -€10,733 | |
| Other amounts receivable | 41 | €7,186 | €42,481 | +€35,295 | +491.2% |
| Cash at bank and in hand | 54/58 | €12,249 | €11,653 | -€596 | -4.9% |
| Deferred charges and accrued income | 490/1 | €670 | €12,931 | +€12,261 | +1829.3% |
| Total equity and liabilities | 10/49 | €42,929 | €76,896 | +€33,967 | +79.1% |
| Equity | 10/15 | €27,376 | €68,589 | +€41,213 | +150.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,376 | €67,589 | +€41,213 | +156.3% |
| Distributable reserves | 133 | €26,376 | €67,589 | +€41,213 | +156.3% |
| Amounts payable | 17/49 | €15,553 | €8,307 | -€7,246 | -46.6% |
| Amounts payable within one year | 42/48 | €15,553 | €8,307 | -€7,246 | -46.6% |
| Trade debts | 44 | €8,444 | €4,407 | -€4,037 | -47.8% |
| Suppliers | 440/4 | €8,444 | €4,407 | -€4,037 | -47.8% |
| Taxes, remuneration and social security | 45 | €7,109 | €3,900 | -€3,209 | -45.1% |
| Taxes | 450/3 | €7,109 | €3,900 | -€3,209 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,467 | €5,284 | +€2,817 | +114.2% |
| Other operating charges | 640/8 | €141 | €49 | -€92 | -65.3% |
| Gross operating margin | 9900 | €36,316 | €61,581 | +€25,265 | +69.6% |
| Operating profit (loss) | 9901 | €33,709 | €56,248 | +€22,540 | +66.9% |
| Financial income | 75/76B | €45 | €1,498 | +€1,453 | +3216.6% |
| Recurring financial income | 75 | €45 | €1,498 | +€1,453 | +3216.6% |
| Financial charges | 65/66B | €269 | €633 | +€364 | +135.5% |
| Recurring financial charges | 65 | €269 | €633 | +€364 | +135.5% |
| Profit (loss) for the period before taxes | 9903 | €33,485 | €57,113 | +€23,628 | +70.6% |
| Income taxes | 67/77 | €7,109 | €15,900 | +€8,791 | +123.7% |
| Profit (loss) for the period | 9904 | €26,376 | €41,213 | +€14,837 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,376 | €41,213 | +€14,837 | +56.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.