BM 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.
BM DENTAL
Largest movements
- Cash -€103,749
down €103,749 (-46.9%), from €221,408 to €117,659
mainly Other debts (-€113,972) and Contributions, distributions and other (-€63,816)
- Receivables within one year -€43,783
down €43,783 (-95.1%), from €46,022 to €2,239
of which Trade receivables: -€42,278
- Tangible fixed assets -€6,495
down €6,495 (-26.1%), from €24,857 to €18,362
- Other debts -€113,972
down €113,972 (-59.7%), from €190,913 to €76,941
- Reserves -€40,286
down €40,286 (-95.6%), from €42,146 to €1,860
of which Distributable reserves: -€40,286
- Tax, wage and social debts +€10,160
up €10,160 (+510%), from €1,994 to €12,154
- Debts after one year -€8,446
down €8,446 (-48.6%), from €17,396 to €8,950
- Accrued charges and deferred income -€6,294
down €6,294 (-74.7%), from €8,423 to €2,130
- Gross operating margin +€25,158
up €25,158 (+193%), from €13,011 to €38,169
- Taxes +€4,471
up €4,471 (+224%), from €2,000 to €6,471
- Depreciation +€2,518
up €2,518 (+63.3%), from €3,977 to €6,495
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 | €292,287 | €139,041 | -€153,246 | -52.4% |
| Fixed assets | 21/28 | €24,857 | €18,362 | -€6,495 | -26.1% |
| Tangible fixed assets | 22/27 | €24,857 | €18,362 | -€6,495 | -26.1% |
| Plant, machinery and equipment | 23 | €24,857 | €18,362 | -€6,495 | -26.1% |
| Current assets | 29/58 | €267,430 | €120,679 | -€146,751 | -54.9% |
| Amounts receivable within one year | 40/41 | €46,022 | €2,239 | -€43,783 | -95.1% |
| Trade receivables | 40 | €42,278 | - | -€42,278 | |
| Other amounts receivable | 41 | €3,745 | €2,239 | -€1,506 | -40.2% |
| Cash at bank and in hand | 54/58 | €221,408 | €117,659 | -€103,749 | -46.9% |
| Deferred charges and accrued income | 490/1 | - | €781 | +€781 | |
| Total equity and liabilities | 10/49 | €292,287 | €139,041 | -€153,246 | -52.4% |
| Equity | 10/15 | €51,066 | €10,780 | -€40,286 | -78.9% |
| Contributions | 10/11 | €8,920 | €8,920 | = | 0.0% |
| Reserves | 13 | €42,146 | €1,860 | -€40,286 | -95.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,286 | - | -€40,286 | |
| Amounts payable | 17/49 | €241,221 | €128,261 | -€112,960 | -46.8% |
| Amounts payable after more than one year | 17 | €17,396 | €8,950 | -€8,446 | -48.6% |
| Financial debts | 170/4 | €17,396 | €8,950 | -€8,446 | -48.6% |
| Amounts payable within one year | 42/48 | €215,402 | €117,181 | -€98,220 | -45.6% |
| Current portion of amounts payable after more than one year | 42 | €8,146 | €8,446 | +€300 | +3.7% |
| Trade debts | 44 | €14,349 | €19,640 | +€5,291 | +36.9% |
| Suppliers | 440/4 | €14,349 | €19,640 | +€5,291 | +36.9% |
| Taxes, remuneration and social security | 45 | €1,994 | €12,154 | +€10,160 | +510% |
| Taxes | 450/3 | €1,994 | €12,154 | +€10,160 | +510% |
| Other amounts payable | 47/48 | €190,913 | €76,941 | -€113,972 | -59.7% |
| Accrued charges and deferred income | 492/3 | €8,423 | €2,130 | -€6,294 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,977 | €6,495 | +€2,518 | +63.3% |
| Other operating charges | 640/8 | €631 | €652 | +€20 | +3.2% |
| Gross operating margin | 9900 | €13,011 | €38,169 | +€25,158 | +193% |
| Operating profit (loss) | 9901 | €8,403 | €31,022 | +€22,619 | +269% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,402 | €1,023 | -€379 | -27.1% |
| Recurring financial charges | 65 | €1,402 | €1,023 | -€379 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €7,001 | €30,000 | +€22,999 | +329% |
| Income taxes | 67/77 | €2,000 | €6,471 | +€4,471 | +224% |
| Profit (loss) for the period | 9904 | €5,001 | €23,529 | +€18,529 | +371% |
| Profit (loss) for the period to be appropriated | 9905 | €5,001 | €23,529 | +€18,529 | +371% |
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 19 October 2026 via checked.be.