BBG 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.
BBG DENTAL
Largest movements
- Receivables within one year +€61,141
up €61,141 (+68.7%), from €89,030 to €150,171
- Profit (loss) carried forward +€53,169
up €53,169 (+86.5%), from €61,460 to €114,629
- Tax, wage and social debts +€11,415
up €11,415 (+45.9%), from €24,851 to €36,266
- Trade debts -€3,833
down €3,833 (-83.1%), from €4,615 to €782
- Other debts +€2,204
new in 2025: €2,204
- Gross operating margin -€10,631
down €10,631 (-14.0%), from €76,090 to €65,458
- Financial income +€4,141
up €4,141 (+153%), from €2,698 to €6,838
- Taxes -€1,756
down €1,756 (-10.3%), from €17,065 to €15,308
- Other operating charges +€1,705
new in 2025: €1,705
- Staff costs +€1,543
up €1,543 (+712%), from €217 to €1,760
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 | €91,926 | €154,881 | +€62,955 | +68.5% |
| Current assets | 29/58 | €91,926 | €154,881 | +€62,955 | +68.5% |
| Amounts receivable within one year | 40/41 | €89,030 | €150,171 | +€61,141 | +68.7% |
| Other amounts receivable | 41 | €89,030 | €150,171 | +€61,141 | +68.7% |
| Cash at bank and in hand | 54/58 | €2,896 | €3,869 | +€973 | +33.6% |
| Deferred charges and accrued income | 490/1 | - | €840 | +€840 | |
| Total equity and liabilities | 10/49 | €91,926 | €154,881 | +€62,955 | +68.5% |
| Equity | 10/15 | €62,460 | €115,629 | +€53,169 | +85.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,460 | €114,629 | +€53,169 | +86.5% |
| Amounts payable | 17/49 | €29,466 | €39,251 | +€9,786 | +33.2% |
| Amounts payable within one year | 42/48 | €29,466 | €39,251 | +€9,786 | +33.2% |
| Trade debts | 44 | €4,615 | €782 | -€3,833 | -83.1% |
| Suppliers | 440/4 | €4,615 | €782 | -€3,833 | -83.1% |
| Taxes, remuneration and social security | 45 | €24,851 | €36,266 | +€11,415 | +45.9% |
| Taxes | 450/3 | €24,851 | €36,266 | +€11,415 | +45.9% |
| Other amounts payable | 47/48 | - | €2,204 | +€2,204 | |
| Remuneration, social security and pensions | 62 | €217 | €1,760 | +€1,543 | +712% |
| Other operating charges | 640/8 | - | €1,705 | +€1,705 | |
| Gross operating margin | 9900 | €76,090 | €65,458 | -€10,631 | -14.0% |
| Operating profit (loss) | 9901 | €75,873 | €61,993 | -€13,880 | -18.3% |
| Financial income | 75/76B | €2,698 | €6,838 | +€4,141 | +153% |
| Recurring financial income | 75 | €2,698 | €6,838 | +€4,141 | +153% |
| Financial charges | 65/66B | €46 | €354 | +€308 | +667% |
| Recurring financial charges | 65 | €46 | €354 | +€308 | +667% |
| Profit (loss) for the period before taxes | 9903 | €78,525 | €68,477 | -€10,047 | -12.8% |
| Income taxes | 67/77 | €17,065 | €15,308 | -€1,756 | -10.3% |
| Profit (loss) for the period | 9904 | €61,460 | €53,169 | -€8,291 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,460 | €53,169 | -€8,291 | -13.5% |
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 22 October 2026 via checked.be.