Bavo 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.
Bavo Dental
Largest movements
- Cash +€201,188
up €201,188 (+86.5%), from €232,585 to €433,773
mainly Net result for the year (+€156,309) and Receivables within one year (+€104,773)
- Receivables after one year +€125,000
new in 2025: €125,000
- Receivables within one year -€104,773
down €104,773 (-92.2%), from €113,607 to €8,834
of which Other amounts receivable: -€105,918
- Tangible fixed assets +€41,831
up €41,831 (+2,465%), from €1,697 to €43,528
- Reserves +€152,977
up €152,977 (+71.1%), from €215,061 to €368,037
- Trade debts +€83,426
up €83,426 (+123%), from €68,005 to €151,432
- Tax, wage and social debts +€22,238
up €22,238 (+42.3%), from €52,513 to €74,751
of which Taxes: +€20,297
- Accrued charges and deferred income +€7,166
up €7,166 (+260%), from €2,757 to €9,923
- Gross operating margin +€68,273
up €68,273 (+31.8%), from €214,406 to €282,679
- Taxes +€20,412
up €20,412 (+43.9%), from €46,499 to €66,912
- Depreciation +€10,598
up €10,598 (+4,524%), from €234 to €10,832
- Staff costs -€6,456
down €6,456 (-12.0%), from €53,625 to €47,169
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 | €347,889 | €612,509 | +€264,620 | +76.1% |
| Fixed assets | 21/28 | €1,697 | €43,528 | +€41,831 | +2,465% |
| Tangible fixed assets | 22/27 | €1,697 | €43,528 | +€41,831 | +2,465% |
| Plant, machinery and equipment | 23 | €1,697 | €43,528 | +€41,831 | +2,465% |
| Current assets | 29/58 | €346,192 | €568,981 | +€222,789 | +64.4% |
| Amounts receivable after more than one year | 29 | - | €125,000 | +€125,000 | |
| Other amounts receivable | 291 | - | €125,000 | +€125,000 | |
| Amounts receivable within one year | 40/41 | €113,607 | €8,834 | -€104,773 | -92.2% |
| Trade receivables | 40 | €7,689 | €8,834 | +€1,145 | +14.9% |
| Other amounts receivable | 41 | €105,918 | - | -€105,918 | |
| Cash at bank and in hand | 54/58 | €232,585 | €433,773 | +€201,188 | +86.5% |
| Deferred charges and accrued income | 490/1 | - | €1,374 | +€1,374 | |
| Total equity and liabilities | 10/49 | €347,889 | €612,509 | +€264,620 | +76.1% |
| Equity | 10/15 | €220,061 | €373,037 | +€152,977 | +69.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €215,061 | €368,037 | +€152,977 | +71.1% |
| Distributable reserves | 133 | €215,061 | €368,037 | +€152,977 | +71.1% |
| Amounts payable | 17/49 | €127,828 | €239,471 | +€111,643 | +87.3% |
| Amounts payable within one year | 42/48 | €125,071 | €229,548 | +€104,477 | +83.5% |
| Trade debts | 44 | €68,005 | €151,432 | +€83,426 | +123% |
| Suppliers | 440/4 | €68,005 | €151,432 | +€83,426 | +123% |
| Taxes, remuneration and social security | 45 | €52,513 | €74,751 | +€22,238 | +42.3% |
| Taxes | 450/3 | €46,499 | €66,796 | +€20,297 | +43.6% |
| Remuneration and social security | 454/9 | €6,014 | €7,955 | +€1,942 | +32.3% |
| Other amounts payable | 47/48 | €4,553 | €3,365 | -€1,187 | -26.1% |
| Accrued charges and deferred income | 492/3 | €2,757 | €9,923 | +€7,166 | +260% |
| Remuneration, social security and pensions | 62 | €53,625 | €47,169 | -€6,456 | -12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €10,832 | +€10,598 | +4,524% |
| Other operating charges | 640/8 | €869 | €1,776 | +€908 | +104% |
| Gross operating margin | 9900 | €214,406 | €282,679 | +€68,273 | +31.8% |
| Operating profit (loss) | 9901 | €159,679 | €222,903 | +€63,224 | +39.6% |
| Financial income | 75/76B | - | €389 | +€389 | |
| Recurring financial income | 75 | - | €389 | +€389 | |
| Financial charges | 65/66B | €92 | €71 | -€21 | -23.1% |
| Recurring financial charges | 65 | €92 | €71 | -€21 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €159,586 | €223,220 | +€63,634 | +39.9% |
| Income taxes | 67/77 | €46,499 | €66,912 | +€20,412 | +43.9% |
| Profit (loss) for the period | 9904 | €113,087 | €156,309 | +€43,222 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €113,087 | €156,309 | +€43,222 | +38.2% |
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 31 October 2026 via checked.be.