BHNDental: what changed
BHNDental
Largest movements
- Receivables within one year +€12,530
up €12,530 (+125%), from €10,028 to €22,559
of which Other amounts receivable: +€13,376
- Cash -€5,780
down €5,780 (-35.8%), from €16,144 to €10,365
mainly Receivables within one year (-€12,530) and Investment in fixed assets (net) (-€5,000)
- Financial fixed assets +€5,000
new in 2025: €5,000
- Tangible fixed assets -€2,799
down €2,799 (-61.4%), from €4,558 to €1,759
of which Plant, machinery and equipment: -€1,637
- Deferred charges and accrued income +€809
new in 2025: €809
- Profit (loss) carried forward +€9,899
up €9,899 (+39.5%), from €25,081 to €34,980
- Other debts +€2,000
new in 2025: €2,000
- Short-term financial debts -€1,330
no longer reported in 2025 (was €1,330)
- Trade debts -€1,078
no longer reported in 2025 (was €1,078)
- Gross operating margin +€9,816
up €9,816 (+89.9%), from €10,918 to €20,735
- Taxes +€3,074
up €3,074 (+191%), from €1,608 to €4,681
- Depreciation -€1,459
down €1,459 (-34.3%), from €4,257 to €2,799
- Financial charges +€452
up €452 (+141%), from €321 to €773
- Staff costs -€337
no longer reported in 2025 (was €337)
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 | €30,731 | €40,491 | +€9,760 | +31.8% |
| Fixed assets | 21/28 | €4,558 | €6,759 | +€2,201 | +48.3% |
| Tangible fixed assets | 22/27 | €4,558 | €1,759 | -€2,799 | -61.4% |
| Plant, machinery and equipment | 23 | €1,910 | €273 | -€1,637 | -85.7% |
| Furniture and vehicles | 24 | €2,648 | €1,486 | -€1,161 | -43.9% |
| Financial fixed assets | 28 | - | €5,000 | +€5,000 | |
| Current assets | 29/58 | €26,173 | €33,732 | +€7,559 | +28.9% |
| Amounts receivable within one year | 40/41 | €10,028 | €22,559 | +€12,530 | +125% |
| Trade receivables | 40 | €4,931 | €4,084 | -€846 | -17.2% |
| Other amounts receivable | 41 | €5,098 | €18,474 | +€13,376 | +262% |
| Cash at bank and in hand | 54/58 | €16,144 | €10,365 | -€5,780 | -35.8% |
| Deferred charges and accrued income | 490/1 | - | €809 | +€809 | |
| Total equity and liabilities | 10/49 | €30,731 | €40,491 | +€9,760 | +31.8% |
| Equity | 10/15 | €25,081 | €34,980 | +€9,899 | +39.5% |
| Profit (loss) carried forward | 14 | €25,081 | €34,980 | +€9,899 | +39.5% |
| Amounts payable | 17/49 | €5,650 | €5,511 | -€139 | -2.5% |
| Amounts payable within one year | 42/48 | €5,650 | €5,511 | -€139 | -2.5% |
| Financial debts | 43 | €1,330 | - | -€1,330 | |
| Credit institutions | 430/8 | €1,330 | - | -€1,330 | |
| Trade debts | 44 | €1,078 | - | -€1,078 | |
| Suppliers | 440/4 | €1,078 | - | -€1,078 | |
| Taxes, remuneration and social security | 45 | €3,242 | €3,511 | +€269 | +8.3% |
| Taxes | 450/3 | €3,242 | €3,511 | +€269 | +8.3% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €337 | - | -€337 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,257 | €2,799 | -€1,459 | -34.3% |
| Other operating charges | 640/8 | €341 | €584 | +€243 | +71.3% |
| Gross operating margin | 9900 | €10,918 | €20,735 | +€9,816 | +89.9% |
| Operating profit (loss) | 9901 | €5,983 | €17,353 | +€11,369 | +190% |
| Financial charges | 65/66B | €321 | €773 | +€452 | +141% |
| Recurring financial charges | 65 | €321 | €773 | +€452 | +141% |
| Profit (loss) for the period before taxes | 9903 | €5,663 | €16,580 | +€10,917 | +193% |
| Income taxes | 67/77 | €1,608 | €4,681 | +€3,074 | +191% |
| Profit (loss) for the period | 9904 | €4,055 | €11,899 | +€7,844 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €4,055 | €11,899 | +€7,844 | +193% |
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 5 November 2026 via checked.be.