BDC 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.
BDC Dental
Largest movements
- Current investments +€110,824
up €110,824 (+22.7%), from €487,731 to €598,556
- Cash -€61,782
down €61,782 (-37.5%), from €164,963 to €103,181
mainly Contributions, distributions and other (-€147,215) and Current investments (-€110,824)
- Receivables within one year -€21,125
down €21,125 (-44.0%), from €48,039 to €26,913
- Tangible fixed assets -€20,402
down €20,402 (-23.0%), from €88,782 to €68,379
of which Land and buildings: -€15,480
- Other debts +€31,799
up €31,799 (+1,012%), from €3,143 to €34,942
- Debts after one year -€17,736
down €17,736 (-23.4%), from €75,830 to €58,094
- Reserves -€13,638
down €13,638 (-2.1%), from €657,398 to €643,760
- Gross operating margin -€20,162
down €20,162 (-6.0%), from €338,236 to €318,074
- Other operating charges -€4,444
down €4,444 (-56.3%), from €7,894 to €3,450
- Staff costs +€3,507
up €3,507 (+3.9%), from €89,138 to €92,645
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 | €896,127 | €902,971 | +€6,844 | +0.8% |
| Fixed assets | 21/28 | €88,782 | €68,379 | -€20,402 | -23.0% |
| Tangible fixed assets | 22/27 | €88,782 | €68,379 | -€20,402 | -23.0% |
| Land and buildings | 22 | €76,110 | €60,630 | -€15,480 | -20.3% |
| Plant, machinery and equipment | 23 | €5,918 | €1,341 | -€4,577 | -77.3% |
| Furniture and vehicles | 24 | €6,753 | €6,408 | -€345 | -5.1% |
| Current assets | 29/58 | €807,345 | €834,592 | +€27,247 | +3.4% |
| Amounts receivable after more than one year | 29 | €105,000 | €105,000 | = | 0.0% |
| Other amounts receivable | 291 | €105,000 | €105,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,039 | €26,913 | -€21,125 | -44.0% |
| Other amounts receivable | 41 | €48,039 | €26,913 | -€21,125 | -44.0% |
| Current investments | 50/53 | €487,731 | €598,556 | +€110,824 | +22.7% |
| Cash at bank and in hand | 54/58 | €164,963 | €103,181 | -€61,782 | -37.5% |
| Deferred charges and accrued income | 490/1 | €1,612 | €942 | -€670 | -41.6% |
| Total equity and liabilities | 10/49 | €896,127 | €902,971 | +€6,844 | +0.8% |
| Equity | 10/15 | €769,553 | €755,915 | -€13,638 | -1.8% |
| Contributions | 10/11 | €82,660 | €82,660 | = | 0.0% |
| Reserves | 13 | €657,398 | €643,760 | -€13,638 | -2.1% |
| Distributable reserves | 133 | €657,398 | €643,760 | -€13,638 | -2.1% |
| Profit (loss) carried forward | 14 | €29,495 | €29,495 | = | 0.0% |
| Amounts payable | 17/49 | €126,573 | €147,056 | +€20,482 | +16.2% |
| Amounts payable after more than one year | 17 | €75,830 | €58,094 | -€17,736 | -23.4% |
| Financial debts | 170/4 | €75,830 | €58,094 | -€17,736 | -23.4% |
| Amounts payable within one year | 42/48 | €50,743 | €88,962 | +€38,218 | +75.3% |
| Current portion of amounts payable after more than one year | 42 | €18,017 | €18,162 | +€145 | +0.8% |
| Financial debts | 43 | €12 | - | -€12 | |
| Credit institutions | 430/8 | €12 | - | -€12 | |
| Trade debts | 44 | €5,079 | €7,361 | +€2,282 | +44.9% |
| Suppliers | 440/4 | €5,079 | €7,361 | +€2,282 | +44.9% |
| Taxes, remuneration and social security | 45 | €24,492 | €28,497 | +€4,005 | +16.4% |
| Taxes | 450/3 | €24,492 | €28,497 | +€4,005 | +16.4% |
| Other amounts payable | 47/48 | €3,143 | €34,942 | +€31,799 | +1,012% |
| Remuneration, social security and pensions | 62 | €89,138 | €92,645 | +€3,507 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,718 | €23,186 | +€468 | +2.1% |
| Other operating charges | 640/8 | €7,894 | €3,450 | -€4,444 | -56.3% |
| Gross operating margin | 9900 | €338,236 | €318,074 | -€20,162 | -6.0% |
| Operating profit (loss) | 9901 | €218,486 | €198,793 | -€19,692 | -9.0% |
| Financial income | 75/76B | €1,509 | €3,454 | +€1,945 | +129% |
| Recurring financial income | 75 | €1,509 | €3,454 | +€1,945 | +129% |
| Financial charges | 65/66B | €2,405 | €2,939 | +€534 | +22.2% |
| Recurring financial charges | 65 | €2,405 | €2,939 | +€534 | +22.2% |
| Profit (loss) for the period before taxes | 9903 | €217,590 | €199,308 | -€18,282 | -8.4% |
| Income taxes | 67/77 | €66,196 | €65,732 | -€464 | -0.7% |
| Profit (loss) for the period | 9904 | €151,394 | €133,576 | -€17,817 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €151,394 | €133,576 | -€17,817 | -11.8% |
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 19 October 2026 via checked.be.