BEN AMOR DENTAL: what changed
BEN AMOR DENTAL
Largest movements
- Receivables within one year +€42,947
up €42,947 (+109%), from €39,527 to €82,474
of which Other amounts receivable: +€56,302
- Cash -€18,152
down €18,152 (-44.2%), from €41,105 to €22,953
mainly Receivables within one year (-€42,947) and Tax, wage and social debts (-€18,535)
- Tangible fixed assets -€16,501
down €16,501 (-93.7%), from €17,615 to €1,114
of which Furniture and vehicles: -€17,615
- Deferred charges and accrued income +€13,913
new in 2025: €13,913
- Provisions +€45,000
new in 2025: €45,000
- Tax, wage and social debts -€18,535
down €18,535 (-100%), from €18,535 to €0
- Current portion of long-term debt +€15,265
up €15,265 (+326%), from €4,683 to €19,948
- Debts after one year -€14,500
down €14,500 (-100%), from €14,500 to €0
- Profit (loss) carried forward -€6,318
down €6,318 (-11.2%), from €56,530 to €50,212
- Provisions +€45,000
new in 2025: €45,000
- Gross operating margin -€25,709
down €25,709 (-34.6%), from €74,226 to €48,516
- Taxes -€4,192
down €4,192 (-27.9%), from €15,000 to €10,808
- Depreciation -€2,541
down €2,541 (-93.9%), from €2,706 to €165
- Financial income +€2,268
up €2,268 (+282%), from €803 to €3,071
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,247 | €120,455 | +€22,207 | +22.6% |
| Fixed assets | 21/28 | €17,615 | €1,114 | -€16,501 | -93.7% |
| Tangible fixed assets | 22/27 | €17,615 | €1,114 | -€16,501 | -93.7% |
| Plant, machinery and equipment | 23 | - | €1,114 | +€1,114 | |
| Furniture and vehicles | 24 | €17,615 | €0 | -€17,615 | -100% |
| Current assets | 29/58 | €80,632 | €119,340 | +€38,708 | +48.0% |
| Amounts receivable within one year | 40/41 | €39,527 | €82,474 | +€42,947 | +109% |
| Trade receivables | 40 | €13,355 | €0 | -€13,355 | -100% |
| Other amounts receivable | 41 | €26,172 | €82,474 | +€56,302 | +215% |
| Cash at bank and in hand | 54/58 | €41,105 | €22,953 | -€18,152 | -44.2% |
| Deferred charges and accrued income | 490/1 | - | €13,913 | +€13,913 | |
| Total equity and liabilities | 10/49 | €98,247 | €120,455 | +€22,207 | +22.6% |
| Equity | 10/15 | €60,530 | €54,212 | -€6,318 | -10.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,530 | €50,212 | -€6,318 | -11.2% |
| Provisions and deferred taxes | 16 | - | €45,000 | +€45,000 | |
| Provisions for liabilities and charges | 160/5 | - | €45,000 | +€45,000 | |
| Other liabilities and charges | 164/5 | - | €45,000 | +€45,000 | |
| Amounts payable | 17/49 | €37,717 | €21,242 | -€16,475 | -43.7% |
| Amounts payable after more than one year | 17 | €14,500 | €0 | -€14,500 | -100% |
| Financial debts | 170/4 | €14,500 | €0 | -€14,500 | -100% |
| Amounts payable within one year | 42/48 | €23,217 | €21,242 | -€1,975 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | €4,683 | €19,948 | +€15,265 | +326% |
| Trade debts | 44 | - | €1,294 | +€1,294 | |
| Suppliers | 440/4 | - | €1,294 | +€1,294 | |
| Taxes, remuneration and social security | 45 | €18,535 | €0 | -€18,535 | -100% |
| Taxes | 450/3 | €18,535 | €0 | -€18,535 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,706 | €165 | -€2,541 | -93.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €45,000 | +€45,000 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Non-recurring operating charges | 66A | - | €15 | +€15 | |
| Gross operating margin | 9900 | €74,226 | €48,516 | -€25,709 | -34.6% |
| Operating profit (loss) | 9901 | €71,520 | €2,937 | -€68,583 | -95.9% |
| Financial income | 75/76B | €803 | €3,071 | +€2,268 | +282% |
| Recurring financial income | 75 | €803 | €3,071 | +€2,268 | +282% |
| Financial charges | 65/66B | €793 | €1,518 | +€725 | +91.3% |
| Recurring financial charges | 65 | €793 | €1,518 | +€725 | +91.3% |
| Profit (loss) for the period before taxes | 9903 | €71,530 | €4,490 | -€67,040 | -93.7% |
| Income taxes | 67/77 | €15,000 | €10,808 | -€4,192 | -27.9% |
| Profit (loss) for the period | 9904 | €56,530 | -€6,318 | -€62,848 | |
| Profit (loss) for the period to be appropriated | 9905 | €56,530 | -€6,318 | -€62,848 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.