BJ 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.
BJ DENTAL
Largest movements
- Receivables after one year -€31,208
down €31,208 (-15.3%), from €204,528 to €173,319
- Trade debts -€22,231
no longer reported in 2025 (was €22,231)
- Profit (loss) carried forward -€18,994
down €18,994 (-16.9%), from €112,103 to €93,109
- Tax, wage and social debts +€10,317
up €10,317 (+29.7%), from €34,734 to €45,052
- Gross operating margin -€89,624
down €89,624, from €73,174 to -€16,450
- Taxes -€8,537
no longer reported in 2025 (was €8,537)
- Financial charges +€1,161
up €1,161 (+84.0%), from €1,383 to €2,544
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 | €204,528 | €173,319 | -€31,208 | -15.3% |
| Current assets | 29/58 | €204,528 | €173,319 | -€31,208 | -15.3% |
| Amounts receivable after more than one year | 29 | €204,528 | €173,319 | -€31,208 | -15.3% |
| Other amounts receivable | 291 | €204,528 | €173,319 | -€31,208 | -15.3% |
| Total equity and liabilities | 10/49 | €204,528 | €173,319 | -€31,208 | -15.3% |
| Equity | 10/15 | €114,103 | €95,109 | -€18,994 | -16.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €112,103 | €93,109 | -€18,994 | -16.9% |
| Amounts payable | 17/49 | €90,425 | €78,210 | -€12,214 | -13.5% |
| Amounts payable after more than one year | 17 | €26,626 | €26,626 | = | 0.0% |
| Other amounts payable | 178/9 | €26,626 | €26,626 | = | 0.0% |
| Amounts payable within one year | 42/48 | €63,799 | €51,584 | -€12,214 | -19.1% |
| Financial debts | 43 | €6,834 | €6,532 | -€301 | -4.4% |
| Credit institutions | 430/8 | €6,834 | €6,532 | -€301 | -4.4% |
| Trade debts | 44 | €22,231 | - | -€22,231 | |
| Suppliers | 440/4 | €22,231 | - | -€22,231 | |
| Taxes, remuneration and social security | 45 | €34,734 | €45,052 | +€10,317 | +29.7% |
| Taxes | 450/3 | €34,734 | €45,052 | +€10,317 | +29.7% |
| Non-recurring operating charges | 66A | €29,107 | - | -€29,107 | |
| Gross operating margin | 9900 | €73,174 | -€16,450 | -€89,624 | |
| Operating profit (loss) | 9901 | €44,067 | -€16,450 | -€60,517 | |
| Financial charges | 65/66B | €1,383 | €2,544 | +€1,161 | +84.0% |
| Recurring financial charges | 65 | €1,383 | €2,544 | +€1,161 | +84.0% |
| Profit (loss) for the period before taxes | 9903 | €42,684 | -€18,994 | -€61,678 | |
| Income taxes | 67/77 | €8,537 | - | -€8,537 | |
| Profit (loss) for the period | 9904 | €34,147 | -€18,994 | -€53,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,147 | -€18,994 | -€53,141 |
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 23 October 2026 via checked.be.