BL 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.
BL DENTAL
Largest movements
- Receivables within one year -€40,949
down €40,949 (-87.1%), from €47,020 to €6,070
- Cash +€21,357
up €21,357 (+46.9%), from €45,559 to €66,916
mainly Other debts (+€67,265) and Receivables within one year (+€40,949)
- Deferred charges and accrued income -€10,382
down €10,382 (-85.3%), from €12,175 to €1,793
- Profit (loss) carried forward -€96,100
no longer reported in 2025 (was €96,100)
- Other debts +€67,265
new in 2025: €67,265
- Gross operating margin -€2,300
down €2,300 (-5.1%), from €45,019 to €42,719
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
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 | €105,727 | €75,975 | -€29,752 | -28.1% |
| Fixed assets | 21/28 | €973 | €1,195 | +€222 | +22.9% |
| Tangible fixed assets | 22/27 | €973 | €1,195 | +€222 | +22.9% |
| Furniture and vehicles | 24 | €973 | €1,195 | +€222 | +22.9% |
| Current assets | 29/58 | €104,754 | €74,780 | -€29,974 | -28.6% |
| Amounts receivable within one year | 40/41 | €47,020 | €6,070 | -€40,949 | -87.1% |
| Other amounts receivable | 41 | €47,020 | €6,070 | -€40,949 | -87.1% |
| Cash at bank and in hand | 54/58 | €45,559 | €66,916 | +€21,357 | +46.9% |
| Deferred charges and accrued income | 490/1 | €12,175 | €1,793 | -€10,382 | -85.3% |
| Total equity and liabilities | 10/49 | €105,727 | €75,975 | -€29,752 | -28.1% |
| Equity | 10/15 | €98,100 | €2,000 | -€96,100 | -98.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,100 | - | -€96,100 | |
| Amounts payable | 17/49 | €7,627 | €73,975 | +€66,348 | +870% |
| Amounts payable within one year | 42/48 | €7,127 | €73,475 | +€66,348 | +931% |
| Current portion of amounts payable after more than one year | 42 | €3,400 | €3,333 | -€67 | -2.0% |
| Trade debts | 44 | €54 | €52 | -€2 | -3.0% |
| Suppliers | 440/4 | €54 | €52 | -€2 | -3.0% |
| Taxes, remuneration and social security | 45 | €3,673 | €2,825 | -€848 | -23.1% |
| Taxes | 450/3 | €3,673 | €2,825 | -€848 | -23.1% |
| Other amounts payable | 47/48 | - | €67,265 | +€67,265 | |
| Accrued charges and deferred income | 492/3 | €500 | €500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €515 | €555 | +€41 | +7.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €45,019 | €42,719 | -€2,300 | -5.1% |
| Operating profit (loss) | 9901 | €44,117 | €41,764 | -€2,353 | -5.3% |
| Financial income | 75/76B | €2,525 | €2,188 | -€337 | -13.3% |
| Recurring financial income | 75 | €2,525 | €2,188 | -€337 | -13.3% |
| Financial charges | 65/66B | €311 | €289 | -€22 | -7.1% |
| Recurring financial charges | 65 | €311 | €289 | -€22 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €46,331 | €43,663 | -€2,668 | -5.8% |
| Income taxes | 67/77 | €9,348 | €8,970 | -€379 | -4.1% |
| Profit (loss) for the period | 9904 | €36,983 | €34,694 | -€2,289 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,983 | €34,694 | -€2,289 | -6.2% |
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 24 October 2026 via checked.be.