BIO 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.
BIO DENTAL
Largest movements
- Receivables within one year +€125,083
up €125,083 (+152%), from €82,404 to €207,487
- Tangible fixed assets +€72,732
up €72,732 (+61.0%), from €119,217 to €191,949
of which Leasing and similar rights: +€80,987
- Other debts +€80,365
up €80,365 (+188%), from €42,834 to €123,199
- Reserves +€53,571
up €53,571 (+173%), from €30,917 to €84,487
- Debts after one year +€44,943
up €44,943 (+68.4%), from €65,749 to €110,692
- Tax, wage and social debts +€14,560
up €14,560 (+64.4%), from €22,598 to €37,157
- Current portion of long-term debt +€6,007
up €6,007 (+32.7%), from €18,347 to €24,354
- Gross operating margin +€20,091
up €20,091 (+27.0%), from €74,282 to €94,372
- Financial income +€5,130
up €5,130 (+223%), from €2,298 to €7,428
- Other operating charges +€4,684
up €4,684 (+218%), from €2,150 to €6,834
- Taxes +€4,473
up €4,473 (+27.4%), from €16,342 to €20,815
- Depreciation -€1,169
down €1,169 (-6.7%), from €17,447 to €16,278
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,427 | €402,595 | +€200,168 | +98.9% |
| Fixed assets | 21/28 | €119,217 | €191,949 | +€72,732 | +61.0% |
| Tangible fixed assets | 22/27 | €119,217 | €191,949 | +€72,732 | +61.0% |
| Land and buildings | 22 | €87,036 | €80,073 | -€6,963 | -8.0% |
| Plant, machinery and equipment | 23 | €4,398 | €3,106 | -€1,292 | -29.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | - | €80,987 | +€80,987 | |
| Other tangible fixed assets | 26 | €27,783 | €27,783 | = | 0.0% |
| Current assets | 29/58 | €83,210 | €210,646 | +€127,436 | +153% |
| Amounts receivable within one year | 40/41 | €82,404 | €207,487 | +€125,083 | +152% |
| Other amounts receivable | 41 | €82,404 | €207,487 | +€125,083 | +152% |
| Deferred charges and accrued income | 490/1 | €806 | €3,159 | +€2,353 | +292% |
| Total equity and liabilities | 10/49 | €202,427 | €402,595 | +€200,168 | +98.9% |
| Equity | 10/15 | €43,317 | €96,887 | +€53,571 | +124% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €30,917 | €84,487 | +€53,571 | +173% |
| Distributable reserves | 133 | €30,917 | €84,487 | +€53,571 | +173% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €159,110 | €305,708 | +€146,598 | +92.1% |
| Amounts payable after more than one year | 17 | €65,749 | €110,692 | +€44,943 | +68.4% |
| Financial debts | 170/4 | €65,749 | €110,692 | +€44,943 | +68.4% |
| Amounts payable within one year | 42/48 | €93,361 | €195,016 | +€101,655 | +109% |
| Current portion of amounts payable after more than one year | 42 | €18,347 | €24,354 | +€6,007 | +32.7% |
| Financial debts | 43 | €7,309 | €8,853 | +€1,543 | +21.1% |
| Credit institutions | 430/8 | €7,309 | €8,853 | +€1,543 | +21.1% |
| Trade debts | 44 | €2,273 | €1,452 | -€821 | -36.1% |
| Suppliers | 440/4 | €2,273 | €1,452 | -€821 | -36.1% |
| Taxes, remuneration and social security | 45 | €22,598 | €37,157 | +€14,560 | +64.4% |
| Taxes | 450/3 | €22,598 | €37,157 | +€14,560 | +64.4% |
| Other amounts payable | 47/48 | €42,834 | €123,199 | +€80,365 | +188% |
| Non-recurring operating income | 76A | - | €17,000 | +€17,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,447 | €16,278 | -€1,169 | -6.7% |
| Other operating charges | 640/8 | €2,150 | €6,834 | +€4,684 | +218% |
| Gross operating margin | 9900 | €74,282 | €94,372 | +€20,091 | +27.0% |
| Operating profit (loss) | 9901 | €54,685 | €71,261 | +€16,576 | +30.3% |
| Financial income | 75/76B | €2,298 | €7,428 | +€5,130 | +223% |
| Recurring financial income | 75 | €2,298 | €7,428 | +€5,130 | +223% |
| Financial charges | 65/66B | €3,362 | €4,303 | +€941 | +28.0% |
| Recurring financial charges | 65 | €3,362 | €4,303 | +€941 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €53,621 | €74,386 | +€20,765 | +38.7% |
| Income taxes | 67/77 | €16,342 | €20,815 | +€4,473 | +27.4% |
| Profit (loss) for the period | 9904 | €37,279 | €53,571 | +€16,292 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,279 | €53,571 | +€16,292 | +43.7% |
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 13 October 2026 via checked.be.