BDENTAL: what changed
Two fiscal 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.
BDENTAL
Largest movements
- Receivables within one year +€42,388
new in 2025: €42,388
- Deferred charges and accrued income -€10,635
down €10,635 (-52.4%), from €20,295 to €9,660
- Cash +€6,023
up €6,023 (+5.4%), from €110,592 to €116,615
mainly Net result for the year (+€33,401) and Deferred charges and accrued income (+€10,635)
- Profit (loss) carried forward +€33,401
up €33,401 (+30.5%), from €109,513 to €142,914
- Tax, wage and social debts +€4,786
up €4,786 (+22.6%), from €21,159 to €25,945
- Gross operating margin -€57,450
down €57,450 (-55.0%), from €104,423 to €46,973
- Taxes -€10,810
down €10,810 (-49.7%), from €21,764 to €10,954
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 | €132,769 | €169,593 | +€36,824 | +27.7% |
| Fixed assets | 21/28 | €1,883 | €930 | -€952 | -50.6% |
| Tangible fixed assets | 22/27 | €1,883 | €930 | -€952 | -50.6% |
| Furniture and vehicles | 24 | €1,883 | €930 | -€952 | -50.6% |
| Current assets | 29/58 | €130,886 | €168,663 | +€37,776 | +28.9% |
| Amounts receivable within one year | 40/41 | - | €42,388 | +€42,388 | |
| Other amounts receivable | 41 | - | €42,388 | +€42,388 | |
| Cash at bank and in hand | 54/58 | €110,592 | €116,615 | +€6,023 | +5.4% |
| Deferred charges and accrued income | 490/1 | €20,295 | €9,660 | -€10,635 | -52.4% |
| Total equity and liabilities | 10/49 | €132,769 | €169,593 | +€36,824 | +27.7% |
| Equity | 10/15 | €110,013 | €143,414 | +€33,401 | +30.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,513 | €142,914 | +€33,401 | +30.5% |
| Amounts payable | 17/49 | €22,756 | €26,179 | +€3,423 | +15.0% |
| Amounts payable within one year | 42/48 | €22,756 | €26,179 | +€3,423 | +15.0% |
| Trade debts | 44 | €48 | €234 | +€187 | +389.4% |
| Suppliers | 440/4 | €48 | €234 | +€187 | +389.4% |
| Taxes, remuneration and social security | 45 | €21,159 | €25,945 | +€4,786 | +22.6% |
| Taxes | 450/3 | €21,159 | €25,945 | +€4,786 | +22.6% |
| Other amounts payable | 47/48 | €1,550 | - | -€1,550 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €952 | +€16 | +1.7% |
| Gross operating margin | 9900 | €104,423 | €46,973 | -€57,450 | -55.0% |
| Operating profit (loss) | 9901 | €103,487 | €46,021 | -€57,466 | -55.5% |
| Financial income | 75/76B | - | €531 | +€531 | |
| Recurring financial income | 75 | - | €531 | +€531 | |
| Financial charges | 65/66B | €2,515 | €2,196 | -€318 | -12.7% |
| Recurring financial charges | 65 | €2,515 | €2,196 | -€318 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €100,972 | €44,355 | -€56,617 | -56.1% |
| Income taxes | 67/77 | €21,764 | €10,954 | -€10,810 | -49.7% |
| Profit (loss) for the period | 9904 | €79,208 | €33,401 | -€45,807 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,208 | €33,401 | -€45,807 | -57.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.