BE DENTAL: 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.
BE DENTAL
Largest movements
- Cash +€13,927
up €13,927 (+33.8%), from €41,156 to €55,083
mainly Net result for the year (+€5,529) and Depreciation (+€5,116)
- Tangible fixed assets -€5,116
down €5,116 (-41.9%), from €12,206 to €7,090
- Reserves +€5,500
up €5,500 (+22.0%), from €25,000 to €30,500
- Tax, wage and social debts +€2,950
up €2,950 (+22.0%), from €13,429 to €16,379
of which Taxes: +€2,950
- Gross operating margin -€24,449
down €24,449 (-63.0%), from €38,800 to €14,351
- Taxes -€7,028
down €7,028 (-70.4%), from €9,979 to €2,950
- Depreciation +€1,972
up €1,972 (+62.7%), from €3,144 to €5,116
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 | €54,209 | €62,536 | +€8,326 | +15.4% |
| Fixed assets | 21/28 | €12,206 | €7,090 | -€5,116 | -41.9% |
| Tangible fixed assets | 22/27 | €12,206 | €7,090 | -€5,116 | -41.9% |
| Furniture and vehicles | 24 | €12,206 | €7,090 | -€5,116 | -41.9% |
| Current assets | 29/58 | €42,003 | €55,446 | +€13,442 | +32.0% |
| Cash at bank and in hand | 54/58 | €41,156 | €55,083 | +€13,927 | +33.8% |
| Deferred charges and accrued income | 490/1 | €848 | €363 | -€484 | -57.1% |
| Total equity and liabilities | 10/49 | €54,209 | €62,536 | +€8,326 | +15.4% |
| Equity | 10/15 | €28,110 | €33,639 | +€5,529 | +19.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €30,500 | +€5,500 | +22.0% |
| Distributable reserves | 133 | €25,000 | €30,500 | +€5,500 | +22.0% |
| Profit (loss) carried forward | 14 | €110 | €139 | +€29 | +26.7% |
| Amounts payable | 17/49 | €26,099 | €28,896 | +€2,797 | +10.7% |
| Amounts payable within one year | 42/48 | €26,099 | €28,896 | +€2,797 | +10.7% |
| Trade debts | 44 | €770 | €554 | -€216 | -28.1% |
| Suppliers | 440/4 | €770 | €554 | -€216 | -28.1% |
| Taxes, remuneration and social security | 45 | €13,429 | €16,379 | +€2,950 | +22.0% |
| Taxes | 450/3 | €11,629 | €14,579 | +€2,950 | +25.4% |
| Remuneration and social security | 454/9 | €1,800 | €1,800 | = | 0.0% |
| Other amounts payable | 47/48 | €11,900 | €11,963 | +€63 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,144 | €5,116 | +€1,972 | +62.7% |
| Other operating charges | 640/8 | €473 | €589 | +€116 | +24.5% |
| Gross operating margin | 9900 | €38,800 | €14,351 | -€24,449 | -63.0% |
| Operating profit (loss) | 9901 | €35,183 | €8,646 | -€26,537 | -75.4% |
| Financial charges | 65/66B | €94 | €166 | +€73 | +77.5% |
| Recurring financial charges | 65 | €94 | €166 | +€73 | +77.5% |
| Profit (loss) for the period before taxes | 9903 | €35,089 | €8,480 | -€26,609 | -75.8% |
| Income taxes | 67/77 | €9,979 | €2,950 | -€7,028 | -70.4% |
| Profit (loss) for the period | 9904 | €25,110 | €5,529 | -€19,581 | -78.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,110 | €5,529 | -€19,581 | -78.0% |
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 8 October 2026 via checked.be.