BASIQ 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.
BASIQ DENTAL
Largest movements
- Receivables within one year +€531,152
up €531,152 (+309%), from €171,876 to €703,028
of which Trade receivables: +€365,896
- Receivables after one year -€345,764
no longer reported in 2025 (was €345,764)
- Cash -€87,522
down €87,522 (-75.8%), from €115,518 to €27,996
mainly Receivables within one year (-€531,152) and Accrued charges and deferred income (-€56,293)
- Tax, wage and social debts +€93,132
up €93,132 (+107%), from €87,349 to €180,480
- Trade debts +€62,971
up €62,971 (+546%), from €11,525 to €74,496
- Accrued charges and deferred income -€56,293
down €56,293 (-39.2%), from €143,505 to €87,212
- Gross operating margin +€11,775
up €11,775 (+73.7%), from -€15,971 to -€4,196
- Financial income -€6,502
down €6,502 (-32.4%), from €20,091 to €13,589
- Write-downs +€4,559
up €4,559, from -€2,262 to €2,297
- Taxes +€591
up €591 (+106%), from €558 to €1,149
- Financial charges +€281
up €281 (+8.6%), from €3,257 to €3,538
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 | €634,665 | €732,574 | +€97,909 | +15.4% |
| Fixed assets | 21/28 | €750 | €750 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €633,915 | €731,824 | +€97,909 | +15.4% |
| Amounts receivable after more than one year | 29 | €345,764 | - | -€345,764 | |
| Other amounts receivable | 291 | €345,764 | - | -€345,764 | |
| Amounts receivable within one year | 40/41 | €171,876 | €703,028 | +€531,152 | +309% |
| Trade receivables | 40 | €171,876 | €537,772 | +€365,896 | +213% |
| Other amounts receivable | 41 | - | €165,256 | +€165,256 | |
| Cash at bank and in hand | 54/58 | €115,518 | €27,996 | -€87,522 | -75.8% |
| Deferred charges and accrued income | 490/1 | €757 | €800 | +€43 | +5.7% |
| Total equity and liabilities | 10/49 | €634,665 | €732,574 | +€97,909 | +15.4% |
| Equity | 10/15 | €389,266 | €390,385 | +€1,119 | +0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €364,266 | €365,385 | +€1,119 | +0.3% |
| Distributable reserves | 133 | €364,266 | €365,385 | +€1,119 | +0.3% |
| Amounts payable | 17/49 | €245,399 | €342,188 | +€96,789 | +39.4% |
| Amounts payable after more than one year | 17 | €3,020 | - | -€3,020 | |
| Other amounts payable | 178/9 | €3,020 | - | -€3,020 | |
| Amounts payable within one year | 42/48 | €98,874 | €254,976 | +€156,103 | +158% |
| Trade debts | 44 | €11,525 | €74,496 | +€62,971 | +546% |
| Suppliers | 440/4 | €11,525 | €74,496 | +€62,971 | +546% |
| Taxes, remuneration and social security | 45 | €87,349 | €180,480 | +€93,132 | +107% |
| Taxes | 450/3 | €87,349 | €180,480 | +€93,132 | +107% |
| Accrued charges and deferred income | 492/3 | €143,505 | €87,212 | -€56,293 | -39.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,262 | €2,297 | +€4,559 | |
| Other operating charges | 640/8 | €1,236 | €1,290 | +€54 | +4.3% |
| Gross operating margin | 9900 | -€15,971 | -€4,196 | +€11,775 | +73.7% |
| Operating profit (loss) | 9901 | -€14,945 | -€7,783 | +€7,162 | +47.9% |
| Financial income | 75/76B | €20,091 | €13,589 | -€6,502 | -32.4% |
| Recurring financial income | 75 | €20,091 | €13,589 | -€6,502 | -32.4% |
| Financial charges | 65/66B | €3,257 | €3,538 | +€281 | +8.6% |
| Recurring financial charges | 65 | €3,257 | €3,538 | +€281 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €1,889 | €2,268 | +€380 | +20.1% |
| Income taxes | 67/77 | €558 | €1,149 | +€591 | +106% |
| Profit (loss) for the period | 9904 | €1,331 | €1,119 | -€212 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,331 | €1,119 | -€212 | -15.9% |
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 30 October 2026 via checked.be.