Bibadent: what changed
Two fiscal 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.
Bibadent
Largest movements
- Cash +€78,554
up €78,554 (+93.3%), from €84,192 to €162,746
mainly Net result for the year (+€94,840) and Depreciation (+€7,553)
- Receivables within one year +€24,389
up €24,389 (+74.6%), from €32,677 to €57,065
- Tangible fixed assets -€7,553
down €7,553 (-29.6%), from €25,497 to €17,944
of which Furniture and vehicles: -€6,015
- Deferred charges and accrued income -€2,854
down €2,854 (-14.3%), from €20,013 to €17,158
- Reserves +€94,840
up €94,840 (+60.3%), from €157,294 to €252,133
- Gross operating margin +€12,464
up €12,464 (+10.8%), from €115,302 to €127,766
- Taxes -€4,993
down €4,993 (-15.8%), from €31,575 to €26,582
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 | €165,378 | €259,597 | +€94,219 | +57.0% |
| Fixed assets | 21/28 | €25,497 | €17,944 | -€7,553 | -29.6% |
| Tangible fixed assets | 22/27 | €25,497 | €17,944 | -€7,553 | -29.6% |
| Plant, machinery and equipment | 23 | €3,158 | €1,620 | -€1,537 | -48.7% |
| Furniture and vehicles | 24 | €22,339 | €16,323 | -€6,015 | -26.9% |
| Current assets | 29/58 | €139,881 | €241,653 | +€101,771 | +72.8% |
| Amounts receivable within one year | 40/41 | €32,677 | €57,065 | +€24,389 | +74.6% |
| Other amounts receivable | 41 | €32,677 | €57,065 | +€24,389 | +74.6% |
| Current investments | 50/53 | €3,000 | €4,683 | +€1,683 | +56.1% |
| Cash at bank and in hand | 54/58 | €84,192 | €162,746 | +€78,554 | +93.3% |
| Deferred charges and accrued income | 490/1 | €20,013 | €17,158 | -€2,854 | -14.3% |
| Total equity and liabilities | 10/49 | €165,378 | €259,597 | +€94,219 | +57.0% |
| Equity | 10/15 | €157,295 | €252,134 | +€94,840 | +60.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €157,294 | €252,133 | +€94,840 | +60.3% |
| Distributable reserves | 133 | €157,294 | €252,133 | +€94,840 | +60.3% |
| Amounts payable | 17/49 | €8,084 | €7,463 | -€621 | -7.7% |
| Amounts payable within one year | 42/48 | €4,388 | €4,264 | -€124 | -2.8% |
| Trade debts | 44 | €4,388 | €4,264 | -€124 | -2.8% |
| Suppliers | 440/4 | €4,388 | €4,264 | -€124 | -2.8% |
| Accrued charges and deferred income | 492/3 | €3,696 | €3,199 | -€497 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,019 | €7,553 | +€534 | +7.6% |
| Other operating charges | 640/8 | €571 | €798 | +€226 | +39.6% |
| Gross operating margin | 9900 | €115,302 | €127,766 | +€12,464 | +10.8% |
| Operating profit (loss) | 9901 | €107,712 | €119,416 | +€11,704 | +10.9% |
| Financial income | 75/76B | €1,209 | €2,168 | +€959 | +79.3% |
| Recurring financial income | 75 | €1,209 | €2,168 | +€959 | +79.3% |
| Financial charges | 65/66B | €150 | €162 | +€12 | +8.1% |
| Recurring financial charges | 65 | €150 | €162 | +€12 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €108,771 | €121,422 | +€12,651 | +11.6% |
| Income taxes | 67/77 | €31,575 | €26,582 | -€4,993 | -15.8% |
| Profit (loss) for the period | 9904 | €77,196 | €94,840 | +€17,644 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €77,196 | €94,840 | +€17,644 | +22.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.