BIODENT: 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.
BIODENT
Largest movements
- Tangible fixed assets -€183,588
down €183,588 (-9.8%), from €1.9m to €1.7m
of which Land and buildings: -€92,044
- Cash +€79,196
up €79,196 (+130.0%), from €60,918 to €140,113
mainly Depreciation (+€204,241) and Trade debts (+€31,356)
- Debts after one year -€161,590
down €161,590 (-8.9%), from €1.8m to €1.6m
of which Financial debts: -€135,590
- Trade debts +€31,356
up €31,356 (+112.0%), from €27,991 to €59,347
- Tax, wage and social debts +€22,105
new in 2025: €22,105
- Gross operating margin +€431,411
up €431,411 (+1173.7%), from €36,756 to €468,167
- Staff costs +€140,011
up €140,011 (+584.4%), from €23,957 to €163,968
- Depreciation +€133,729
up €133,729 (+189.7%), from €70,512 to €204,241
- Financial charges +€20,182
up €20,182 (+37.7%), from €53,579 to €73,761
of which Financial charges: +€20,162
- Other operating charges +€12,738
up €12,738 (+174.6%), from €7,295 to €20,033
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 | €1,978,931 | €1,887,821 | -€91,109 | -4.6% |
| Fixed assets | 21/28 | €1,899,961 | €1,707,539 | -€192,421 | -10.1% |
| Intangible fixed assets | 21 | €21,888 | €13,055 | -€8,833 | -40.4% |
| Tangible fixed assets | 22/27 | €1,877,397 | €1,693,808 | -€183,588 | -9.8% |
| Land and buildings | 22 | €1,148,624 | €1,056,580 | -€92,044 | -8.0% |
| Plant, machinery and equipment | 23 | €75,568 | €72,058 | -€3,510 | -4.6% |
| Furniture and vehicles | 24 | €190,728 | €169,226 | -€21,502 | -11.3% |
| Leasing and similar rights | 25 | €462,477 | €395,945 | -€66,532 | -14.4% |
| Financial fixed assets | 28 | €676 | €676 | = | 0.0% |
| Current assets | 29/58 | €78,970 | €180,282 | +€101,312 | +128.3% |
| Stocks and contracts in progress | 3 | €15,000 | €30,000 | +€15,000 | +100.0% |
| Stocks | 30/36 | €15,000 | €30,000 | +€15,000 | +100.0% |
| Amounts receivable within one year | 40/41 | €852 | €5,171 | +€4,319 | +506.7% |
| Trade receivables | 40 | €710 | €5,171 | +€4,461 | +627.9% |
| Other amounts receivable | 41 | €142 | - | -€142 | |
| Cash at bank and in hand | 54/58 | €60,918 | €140,113 | +€79,196 | +130.0% |
| Deferred charges and accrued income | 490/1 | €2,200 | €4,997 | +€2,797 | +127.2% |
| Total equity and liabilities | 10/49 | €1,978,931 | €1,887,821 | -€91,109 | -4.6% |
| Equity | 10/15 | €1,434 | €7,616 | +€6,181 | +431.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,566 | -€112,384 | +€6,181 | +5.2% |
| Amounts payable | 17/49 | €1,977,496 | €1,880,206 | -€97,291 | -4.9% |
| Amounts payable after more than one year | 17 | €1,808,437 | €1,646,847 | -€161,590 | -8.9% |
| Financial debts | 170/4 | €1,747,150 | €1,611,560 | -€135,590 | -7.8% |
| Other amounts payable | 178/9 | €61,287 | €35,287 | -€26,000 | -42.4% |
| Amounts payable within one year | 42/48 | €169,059 | €233,359 | +€64,299 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €128,018 | €135,590 | +€7,572 | +5.9% |
| Trade debts | 44 | €27,991 | €59,347 | +€31,356 | +112.0% |
| Suppliers | 440/4 | €27,991 | €59,347 | +€31,356 | +112.0% |
| Advances received on contracts in progress | 46 | €13,050 | €16,317 | +€3,267 | +25.0% |
| Taxes, remuneration and social security | 45 | - | €22,105 | +€22,105 | |
| Remuneration and social security | 454/9 | - | €22,105 | +€22,105 | |
| Remuneration, social security and pensions | 62 | €23,957 | €163,968 | +€140,011 | +584.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,512 | €204,241 | +€133,729 | +189.7% |
| Other operating charges | 640/8 | €7,295 | €20,033 | +€12,738 | +174.6% |
| Gross operating margin | 9900 | €36,756 | €468,167 | +€431,411 | +1173.7% |
| Operating profit (loss) | 9901 | -€65,008 | €79,925 | +€144,933 | |
| Financial income | 75/76B | €22 | €18 | -€4 | -18.7% |
| Recurring financial income | 75 | €22 | €18 | -€4 | -18.7% |
| Financial charges | 65/66B | €53,579 | €73,761 | +€20,182 | +37.7% |
| Recurring financial charges | 65 | €53,579 | €73,741 | +€20,162 | +37.6% |
| Non-recurring financial charges | 66B | - | €20 | +€20 | |
| Profit (loss) for the period before taxes | 9903 | -€118,566 | €6,181 | +€124,747 | |
| Profit (loss) for the period | 9904 | -€118,566 | €6,181 | +€124,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€118,566 | €6,181 | +€124,747 |
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 1 October 2026 via checked.be.