BF DENTAL: 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.
BF DENTAL
Largest movements
- Receivables after one year +€11,500
up €11,500 (+11.6%), from €99,000 to €110,500
- Cash +€10,113
up €10,113 (+28.7%), from €35,264 to €45,376
mainly Other debts (+€111,893) and Net result for the year (+€28,225)
- Deferred charges and accrued income +€3,143
up €3,143 (+57.0%), from €5,513 to €8,655
- Tangible fixed assets -€2,409
down €2,409 (-17.1%), from €14,078 to €11,669
of which Furniture and vehicles: -€1,288
- Other debts +€111,893
up €111,893 (+15677.4%), from €714 to €112,607
- Profit (loss) carried forward -€84,076
down €84,076 (-74.9%), from €112,301 to €28,225
- Trade debts -€4,706
down €4,706 (-97.8%), from €4,814 to €108
- Gross operating margin +€17,759
up €17,759 (+90.9%), from €19,543 to €37,302
- Taxes +€3,483
up €3,483 (+70.4%), from €4,944 to €8,427
- Other operating charges -€1,130
down €1,130 (-59.5%), from €1,899 to €768
- Financial income +€683
up €683 (+27.7%), from €2,460 to €3,143
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 | €154,910 | €177,256 | +€22,347 | +14.4% |
| Fixed assets | 21/28 | €14,078 | €11,669 | -€2,409 | -17.1% |
| Tangible fixed assets | 22/27 | €14,078 | €11,669 | -€2,409 | -17.1% |
| Furniture and vehicles | 24 | €4,099 | €2,811 | -€1,288 | -31.4% |
| Other tangible fixed assets | 26 | €9,979 | €8,859 | -€1,120 | -11.2% |
| Current assets | 29/58 | €140,832 | €165,587 | +€24,755 | +17.6% |
| Amounts receivable after more than one year | 29 | €99,000 | €110,500 | +€11,500 | +11.6% |
| Trade receivables | 290 | €99,000 | €110,500 | +€11,500 | +11.6% |
| Amounts receivable within one year | 40/41 | €1,056 | €1,056 | = | 0.0% |
| Other amounts receivable | 41 | €1,056 | €1,056 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,264 | €45,376 | +€10,113 | +28.7% |
| Deferred charges and accrued income | 490/1 | €5,513 | €8,655 | +€3,143 | +57.0% |
| Total equity and liabilities | 10/49 | €154,910 | €177,256 | +€22,347 | +14.4% |
| Equity | 10/15 | €144,761 | €60,685 | -€84,076 | -58.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,860 | €13,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,301 | €28,225 | -€84,076 | -74.9% |
| Amounts payable | 17/49 | €10,148 | €116,571 | +€106,423 | +1048.7% |
| Amounts payable within one year | 42/48 | €10,148 | €116,571 | +€106,423 | +1048.7% |
| Trade debts | 44 | €4,814 | €108 | -€4,706 | -97.8% |
| Suppliers | 440/4 | €4,814 | €108 | -€4,706 | -97.8% |
| Taxes, remuneration and social security | 45 | €4,621 | €3,857 | -€764 | -16.5% |
| Taxes | 450/3 | €4,621 | €3,856 | -€765 | -16.5% |
| Remuneration and social security | 454/9 | - | €1 | +€1 | |
| Other amounts payable | 47/48 | €714 | €112,607 | +€111,893 | +15677.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,608 | €2,907 | +€299 | +11.5% |
| Other operating charges | 640/8 | €1,899 | €768 | -€1,130 | -59.5% |
| Gross operating margin | 9900 | €19,543 | €37,302 | +€17,759 | +90.9% |
| Operating profit (loss) | 9901 | €15,037 | €33,627 | +€18,590 | +123.6% |
| Financial income | 75/76B | €2,460 | €3,143 | +€683 | +27.7% |
| Recurring financial income | 75 | €2,460 | €3,143 | +€683 | +27.7% |
| Financial charges | 65/66B | €96 | €118 | +€22 | +22.9% |
| Recurring financial charges | 65 | €96 | €118 | +€22 | +22.9% |
| Profit (loss) for the period before taxes | 9903 | €17,402 | €36,652 | +€19,251 | +110.6% |
| Income taxes | 67/77 | €4,944 | €8,427 | +€3,483 | +70.4% |
| Profit (loss) for the period | 9904 | €12,457 | €28,225 | +€15,768 | +126.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,457 | €28,225 | +€15,768 | +126.6% |
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 12 October 2026 via checked.be.