BINAMÉ DENTAL: what changed
What changed
BINAMÉ DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€93,586
2024 · €102,140-€8,554
Equity
€342,368
2024 · €284,680+€57,688
Cash
€323,902
2024 · €224,353+€99,549
Balance sheet total
€963,997
2024 · €955,624+€8,373
Largest movements
Assets
- Cash +€99,549
up €99,549 (+44.4%), from €224,353 to €323,902
mainly Net result for the year (+€93,586) and Depreciation (+€93,564)
- Tangible fixed assets -€86,605
down €86,605 (-12.6%), from €686,863 to €600,259
of which Plant, machinery and equipment: -€54,175
Equity and liabilities
- Debts after one year -€60,058
down €60,058 (-15.1%), from €397,016 to €336,958
- Reserves +€57,688
up €57,688 (+21.7%), from €266,080 to €323,768
- Tax, wage and social debts +€12,128
up €12,128 (+43.3%), from €28,021 to €40,148
of which Taxes: +€20,410
Income statement
- Depreciation +€8,766
up €8,766 (+10.3%), from €84,799 to €93,564
- Taxes +€5,005
up €5,005 (+15.2%), from €32,840 to €37,845
- Other operating charges -€4,940
down €4,940 (-54.9%), from €8,989 to €4,050
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.
Result 2024
€102,140
Gross operating margin
-€1,596
Staff costs
+€445
Depreciation
-€8,766
Other operating charges
+€4,940
Financial income
-€14
Financial charges
+€1,442
Taxes
-€5,005
Result 2025
€93,586
raises the resultlowers the result
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.
From operations
+€203,541
Investment
-€6,960
Financing
-€97,032
Cash 2024
€224,353
From operations (derived)
+€203,541
Net result for the year
+€93,586
Depreciation
+€93,564
Stocks and contracts
-€3,821
Receivables within one year
+€5,696
Deferred charges and accrued income
+€2,697
Trade debts
-€631
Tax, wage and social debts
+€12,128
Other debts
+€323
Investment (derived)
-€6,960
Investment in fixed assets (net)
-€6,960
Financing
-€97,032
Debts after one year
-€60,058
Current portion of long-term debt
-€1,076
Contributions, distributions and other
-€35,898
Cash 2025
€323,902
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €955,624 | €963,997 | +€8,373 | +0.9% |
| Fixed assets | 21/28 | €686,863 | €600,259 | -€86,605 | -12.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €686,863 | €600,259 | -€86,605 | -12.6% |
| Land and buildings | 22 | €484,465 | €453,987 | -€30,479 | -6.3% |
| Plant, machinery and equipment | 23 | €194,511 | €140,337 | -€54,175 | -27.9% |
| Furniture and vehicles | 24 | €7,887 | €5,936 | -€1,951 | -24.7% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €268,761 | €363,739 | +€94,978 | +35.3% |
| Stocks and contracts in progress | 3 | €29,945 | €33,767 | +€3,821 | +12.8% |
| Stocks | 30/36 | €29,945 | €33,767 | +€3,821 | +12.8% |
| Amounts receivable within one year | 40/41 | €5,696 | - | -€5,696 | |
| Other amounts receivable | 41 | €5,696 | - | -€5,696 | |
| Cash at bank and in hand | 54/58 | €224,353 | €323,902 | +€99,549 | +44.4% |
| Deferred charges and accrued income | 490/1 | €8,767 | €6,070 | -€2,697 | -30.8% |
| Total equity and liabilities | 10/49 | €955,624 | €963,997 | +€8,373 | +0.9% |
| Equity | 10/15 | €284,680 | €342,368 | +€57,688 | +20.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €266,080 | €323,768 | +€57,688 | +21.7% |
| Distributable reserves | 133 | €266,080 | €323,768 | +€57,688 | +21.7% |
| Amounts payable | 17/49 | €670,944 | €621,630 | -€49,314 | -7.4% |
| Amounts payable after more than one year | 17 | €397,016 | €336,958 | -€60,058 | -15.1% |
| Financial debts | 170/4 | €397,016 | €336,958 | -€60,058 | -15.1% |
| Amounts payable within one year | 42/48 | €272,895 | €283,638 | +€10,743 | +3.9% |
| Current portion of amounts payable after more than one year | 42 | €61,133 | €60,058 | -€1,076 | -1.8% |
| Trade debts | 44 | €32,681 | €32,050 | -€631 | -1.9% |
| Suppliers | 440/4 | €32,681 | €32,050 | -€631 | -1.9% |
| Taxes, remuneration and social security | 45 | €28,021 | €40,148 | +€12,128 | +43.3% |
| Taxes | 450/3 | €17,475 | €37,884 | +€20,410 | +117% |
| Remuneration and social security | 454/9 | €10,546 | €2,264 | -€8,282 | -78.5% |
| Other amounts payable | 47/48 | €151,060 | €151,383 | +€323 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,033 | €1,033 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €103,954 | €103,509 | -€445 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,799 | €93,564 | +€8,766 | +10.3% |
| Other operating charges | 640/8 | €8,989 | €4,050 | -€4,940 | -54.9% |
| Gross operating margin | 9900 | €347,215 | €345,620 | -€1,596 | -0.5% |
| Operating profit (loss) | 9901 | €149,473 | €144,497 | -€4,976 | -3.3% |
| Financial income | 75/76B | €57 | €43 | -€14 | -24.6% |
| Recurring financial income | 75 | €57 | €43 | -€14 | -24.6% |
| Financial charges | 65/66B | €14,551 | €13,109 | -€1,442 | -9.9% |
| Recurring financial charges | 65 | €14,551 | €13,109 | -€1,442 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €134,979 | €131,431 | -€3,548 | -2.6% |
| Income taxes | 67/77 | €32,840 | €37,845 | +€5,005 | +15.2% |
| Profit (loss) for the period | 9904 | €102,140 | €93,586 | -€8,554 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €102,140 | €93,586 | -€8,554 | -8.4% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 1 November 2026 via checked.be.