BeDental: 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.
BeDental
Largest movements
- Cash -€20,960
down €20,960 (-13.3%), from €157,714 to €136,754
mainly Contributions, distributions and other (-€78,527) and Other debts (-€11,501)
- Receivables within one year +€7,731
up €7,731 (+79.5%), from €9,725 to €17,457
of which Trade receivables: +€6,462
- Other debts -€11,501
down €11,501 (-10.5%), from €109,155 to €97,653
- Tax, wage and social debts -€2,186
down €2,186 (-14.4%), from €15,158 to €12,972
- Gross operating margin +€7,544
up €7,544 (+8.0%), from €94,767 to €102,311
- Depreciation -€1,556
down €1,556 (-76.4%), from €2,036 to €480
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 | €174,688 | €160,874 | -€13,814 | -7.9% |
| Fixed assets | 21/28 | €6,024 | €5,545 | -€480 | -8.0% |
| Tangible fixed assets | 22/27 | €6,024 | €5,545 | -€480 | -8.0% |
| Furniture and vehicles | 24 | €6,024 | €5,545 | -€480 | -8.0% |
| Current assets | 29/58 | €168,664 | €155,329 | -€13,334 | -7.9% |
| Amounts receivable within one year | 40/41 | €9,725 | €17,457 | +€7,731 | +79.5% |
| Trade receivables | 40 | €9,725 | €16,188 | +€6,462 | +66.4% |
| Other amounts receivable | 41 | - | €1,269 | +€1,269 | |
| Cash at bank and in hand | 54/58 | €157,714 | €136,754 | -€20,960 | -13.3% |
| Deferred charges and accrued income | 490/1 | €1,224 | €1,119 | -€105 | -8.6% |
| Total equity and liabilities | 10/49 | €174,688 | €160,874 | -€13,814 | -7.9% |
| Equity | 10/15 | €50,221 | €50,221 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,221 | €47,221 | = | 0.0% |
| Distributable reserves | 133 | €47,221 | €47,221 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €124,467 | €110,653 | -€13,814 | -11.1% |
| Amounts payable within one year | 42/48 | €124,440 | €110,625 | -€13,815 | -11.1% |
| Trade debts | 44 | €127 | €0 | -€127 | -100% |
| Suppliers | 440/4 | €127 | €0 | -€127 | -100% |
| Taxes, remuneration and social security | 45 | €15,158 | €12,972 | -€2,186 | -14.4% |
| Taxes | 450/3 | €15,158 | €12,972 | -€2,186 | -14.4% |
| Other amounts payable | 47/48 | €109,155 | €97,653 | -€11,501 | -10.5% |
| Accrued charges and deferred income | 492/3 | €27 | €27 | +€1 | +2.0% |
| Remuneration, social security and pensions | 62 | €159 | €0 | -€159 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,036 | €480 | -€1,556 | -76.4% |
| Other operating charges | 640/8 | €1,015 | €1,107 | +€92 | +9.0% |
| Gross operating margin | 9900 | €94,767 | €102,311 | +€7,544 | +8.0% |
| Operating profit (loss) | 9901 | €91,557 | €100,725 | +€9,168 | +10.0% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €1,696 | €2,467 | +€771 | +45.5% |
| Recurring financial charges | 65 | €1,696 | €2,467 | +€771 | +45.5% |
| Profit (loss) for the period before taxes | 9903 | €89,864 | €98,258 | +€8,393 | +9.3% |
| Income taxes | 67/77 | €19,019 | €19,731 | +€712 | +3.7% |
| Profit (loss) for the period | 9904 | €70,846 | €78,527 | +€7,681 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €70,846 | €78,527 | +€7,681 | +10.8% |
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 24 October 2026 via checked.be.