BHF Dental: what changed
BHF Dental
Largest movements
- Cash -€10,244
down €10,244 (-20.8%), from €49,262 to €39,018
mainly Other debts (-€10,234) and Receivables within one year (-€6,561)
- Receivables within one year +€6,561
up €6,561 (+26.2%), from €25,008 to €31,569
- Financial fixed assets +€5,000
up €5,000 (+410%), from €1,220 to €6,220
- Profit (loss) carried forward +€13,027
up €13,027 (+22.5%), from €57,773 to €70,800
- Other debts -€10,234
down €10,234 (-92.8%), from €11,024 to €790
- Tax, wage and social debts -€1,420
down €1,420 (-28.4%), from €5,002 to €3,582
- Gross operating margin -€12,446
down €12,446 (-40.7%), from €30,553 to €18,107
- Financial income +€976
new in 2025: €976
- Taxes +€478
up €478 (+9.8%), from €4,892 to €5,370
- Financial charges -€321
down €321 (-63.4%), from €507 to €186
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 | €76,805 | €77,861 | +€1,056 | +1.4% |
| Fixed assets | 21/28 | €1,220 | €6,220 | +€5,000 | +410% |
| Financial fixed assets | 28 | €1,220 | €6,220 | +€5,000 | +410% |
| Current assets | 29/58 | €75,585 | €71,641 | -€3,944 | -5.2% |
| Amounts receivable within one year | 40/41 | €25,008 | €31,569 | +€6,561 | +26.2% |
| Other amounts receivable | 41 | €25,008 | €31,569 | +€6,561 | +26.2% |
| Cash at bank and in hand | 54/58 | €49,262 | €39,018 | -€10,244 | -20.8% |
| Deferred charges and accrued income | 490/1 | €1,315 | €1,055 | -€260 | -19.8% |
| Total equity and liabilities | 10/49 | €76,805 | €77,861 | +€1,056 | +1.4% |
| Equity | 10/15 | €60,273 | €73,300 | +€13,027 | +21.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,773 | €70,800 | +€13,027 | +22.5% |
| Amounts payable | 17/49 | €16,532 | €4,561 | -€11,971 | -72.4% |
| Amounts payable within one year | 42/48 | €16,532 | €4,561 | -€11,971 | -72.4% |
| Trade debts | 44 | €506 | €190 | -€316 | -62.5% |
| Suppliers | 440/4 | €506 | €190 | -€316 | -62.5% |
| Taxes, remuneration and social security | 45 | €5,002 | €3,582 | -€1,420 | -28.4% |
| Taxes | 450/3 | €5,002 | €3,582 | -€1,420 | -28.4% |
| Other amounts payable | 47/48 | €11,024 | €790 | -€10,234 | -92.8% |
| Other operating charges | 640/8 | €295 | €500 | +€205 | +69.5% |
| Gross operating margin | 9900 | €30,553 | €18,107 | -€12,446 | -40.7% |
| Operating profit (loss) | 9901 | €30,258 | €17,607 | -€12,651 | -41.8% |
| Financial income | 75/76B | - | €976 | +€976 | |
| Recurring financial income | 75 | - | €976 | +€976 | |
| Financial charges | 65/66B | €507 | €186 | -€321 | -63.4% |
| Recurring financial charges | 65 | €507 | €186 | -€321 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €29,751 | €18,397 | -€11,354 | -38.2% |
| Income taxes | 67/77 | €4,892 | €5,370 | +€478 | +9.8% |
| Profit (loss) for the period | 9904 | €24,859 | €13,027 | -€11,832 | -47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,859 | €13,027 | -€11,832 | -47.6% |
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 2 November 2026 via checked.be.