Bebodent: 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.
What changed
Bebodent
NACE 32.500, Manufacture of medical and dental instruments and supplies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€53,112
2024 · €55,813-€2,701
Equity
€286,746
2024 · €786,849-€500,103
Cash
€30,343
2024 · €28,799+€1,545
Balance sheet total
€2.3m
2024 · €1.8m+€446,796
Largest movements
Assets
- Receivables within one year +€315,417
up €315,417 (+37.6%), from €838,332 to €1.2m
of which Trade receivables: +€184,941
- Financial fixed assets +€130,582
up €130,582 (+870,546%), from €15 to €130,597
Equity and liabilities
- Other debts +€554,317
up €554,317 (+57,953%), from €957 to €555,274
- Profit (loss) carried forward -€500,103
down €500,103 (-100%), from €500,103 to €0
- Debts after one year +€218,178
up €218,178 (+31.5%), from €692,427 to €910,606
- Short-term financial debts +€100,000
new in 2025: €100,000
- Current portion of long-term debt +€51,859
up €51,859 (+44.1%), from €117,671 to €169,530
Income statement
- Gross operating margin -€115,325
down €115,325 (-11.0%), from €1.0m to €929,069
- Staff costs -€74,997
down €74,997 (-9.6%), from €784,009 to €709,012
- Depreciation -€35,016
down €35,016 (-22.0%), from €159,003 to €123,987
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.
Result 2024
€55,813
Gross operating margin
-€115,325
Staff costs
+€74,997
Depreciation
+€35,016
Other operating charges
-€1,894
Other operating items
+€1,459
Financial income
+€3,643
Financial charges
-€3,700
Taxes
+€3,104
Result 2025
€53,112
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€438,687
Investment
-€253,965
Financing
-€183,177
Cash 2024
€28,799
From operations (derived)
+€438,687
Net result for the year
+€53,112
Depreciation
+€123,987
Receivables within one year
-€315,417
Deferred charges and accrued income
+€144
Trade debts
+€35,097
Tax, wage and social debts
-€12,553
Other debts
+€554,317
Investment (derived)
-€253,965
Investment in fixed assets (net)
-€253,965
Financing
-€183,177
Debts after one year
+€218,178
Current portion of long-term debt
+€51,859
Short-term financial debts
+€100,000
Contributions, distributions and other
-€553,214
Cash 2025
€30,343
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,806,624 | €2,253,420 | +€446,796 | +24.7% |
| Fixed assets | 21/28 | €937,120 | €1,067,098 | +€129,978 | +13.9% |
| Intangible fixed assets | 21 | €28,000 | €24,500 | -€3,500 | -12.5% |
| Tangible fixed assets | 22/27 | €909,105 | €912,001 | +€2,896 | +0.3% |
| Land and buildings | 22 | €473,856 | €436,350 | -€37,506 | -7.9% |
| Plant, machinery and equipment | 23 | €81,512 | €103,643 | +€22,131 | +27.2% |
| Furniture and vehicles | 24 | €150,976 | €185,709 | +€34,733 | +23.0% |
| Other tangible fixed assets | 26 | €202,761 | €186,299 | -€16,462 | -8.1% |
| Financial fixed assets | 28 | €15 | €130,597 | +€130,582 | +870,546% |
| Current assets | 29/58 | €869,503 | €1,186,321 | +€316,818 | +36.4% |
| Amounts receivable within one year | 40/41 | €838,332 | €1,153,749 | +€315,417 | +37.6% |
| Trade receivables | 40 | €575,445 | €760,385 | +€184,941 | +32.1% |
| Other amounts receivable | 41 | €262,888 | €393,364 | +€130,477 | +49.6% |
| Cash at bank and in hand | 54/58 | €28,799 | €30,343 | +€1,545 | +5.4% |
| Deferred charges and accrued income | 490/1 | €2,372 | €2,229 | -€144 | -6.1% |
| Total equity and liabilities | 10/49 | €1,806,624 | €2,253,420 | +€446,796 | +24.7% |
| Equity | 10/15 | €786,849 | €286,746 | -€500,103 | -63.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €268,146 | €268,146 | = | 0.0% |
| Distributable reserves | 133 | €268,146 | €268,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | €500,103 | €0 | -€500,103 | -100% |
| Amounts payable | 17/49 | €1,019,775 | €1,966,674 | +€946,899 | +92.9% |
| Amounts payable after more than one year | 17 | €692,427 | €910,606 | +€218,178 | +31.5% |
| Financial debts | 170/4 | €692,427 | €910,606 | +€218,178 | +31.5% |
| Amounts payable within one year | 42/48 | €327,348 | €1,056,068 | +€728,720 | +223% |
| Current portion of amounts payable after more than one year | 42 | €117,671 | €169,530 | +€51,859 | +44.1% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €132,062 | €167,159 | +€35,097 | +26.6% |
| Suppliers | 440/4 | €132,062 | €167,159 | +€35,097 | +26.6% |
| Taxes, remuneration and social security | 45 | €76,658 | €64,105 | -€12,553 | -16.4% |
| Taxes | 450/3 | €21,427 | €9,002 | -€12,425 | -58.0% |
| Remuneration and social security | 454/9 | €55,231 | €55,103 | -€128 | -0.2% |
| Other amounts payable | 47/48 | €957 | €555,274 | +€554,317 | +57,953% |
| Remuneration, social security and pensions | 62 | €784,009 | €709,012 | -€74,997 | -9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,003 | €123,987 | -€35,016 | -22.0% |
| Other operating charges | 640/8 | €11,770 | €13,664 | +€1,894 | +16.1% |
| Non-recurring operating charges | 66A | €2,323 | €864 | -€1,459 | -62.8% |
| Gross operating margin | 9900 | €1,044,394 | €929,069 | -€115,325 | -11.0% |
| Operating profit (loss) | 9901 | €87,289 | €81,542 | -€5,747 | -6.6% |
| Financial income | 75/76B | €5,062 | €8,705 | +€3,643 | +72.0% |
| Recurring financial income | 75 | €5,062 | €8,705 | +€3,643 | +72.0% |
| Financial charges | 65/66B | €17,084 | €20,784 | +€3,700 | +21.7% |
| Recurring financial charges | 65 | €17,084 | €20,784 | +€3,700 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | €75,268 | €69,463 | -€5,805 | -7.7% |
| Income taxes | 67/77 | €19,455 | €16,351 | -€3,104 | -16.0% |
| Profit (loss) for the period | 9904 | €55,813 | €53,112 | -€2,701 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,813 | €53,112 | -€2,701 | -4.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.