BM Dental Care: 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 Care
Largest movements
- Current investments +€85,000
new in 2025: €85,000
- Deferred charges and accrued income +€5,636
up €5,636 (+68.7%), from €8,204 to €13,839
- Receivables within one year +€2,616
up €2,616 (+25,421%), from €10 to €2,626
of which Other amounts receivable: +€2,626
- Cash +€2,386
up €2,386 (+2.4%), from €100,694 to €103,080
mainly Net result for the year (+€80,019) and Tax, wage and social debts (+€19,197)
- Profit (loss) carried forward +€80,019
new in 2025: €80,019
- Tax, wage and social debts +€19,197
up €19,197 (+57.9%), from €33,162 to €52,358
of which Taxes: +€21,447
- Other debts -€3,242
no longer reported in 2025 (was €3,242)
- Taxes -€7,536
down €7,536 (-26.9%), from €28,062 to €20,525
- Gross operating margin -€2,056
down €2,056 (-1.9%), from €106,070 to €104,013
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 | €115,215 | €210,574 | +€95,359 | +82.8% |
| Fixed assets | 21/28 | €6,307 | €6,028 | -€279 | -4.4% |
| Intangible fixed assets | 21 | €1,152 | €832 | -€320 | -27.8% |
| Tangible fixed assets | 22/27 | €5,155 | €5,196 | +€41 | +0.8% |
| Plant, machinery and equipment | 23 | €2,562 | €3,323 | +€761 | +29.7% |
| Furniture and vehicles | 24 | €2,593 | €1,873 | -€720 | -27.8% |
| Current assets | 29/58 | €108,908 | €204,545 | +€95,637 | +87.8% |
| Amounts receivable within one year | 40/41 | €10 | €2,626 | +€2,616 | +25,421% |
| Trade receivables | 40 | €10 | - | -€10 | |
| Other amounts receivable | 41 | - | €2,626 | +€2,626 | |
| Current investments | 50/53 | - | €85,000 | +€85,000 | |
| Cash at bank and in hand | 54/58 | €100,694 | €103,080 | +€2,386 | +2.4% |
| Deferred charges and accrued income | 490/1 | €8,204 | €13,839 | +€5,636 | +68.7% |
| Total equity and liabilities | 10/49 | €115,215 | €210,574 | +€95,359 | +82.8% |
| Equity | 10/15 | €75,812 | €155,830 | +€80,019 | +106% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,812 | €73,812 | = | 0.0% |
| Distributable reserves | 133 | €73,812 | €73,812 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €80,019 | +€80,019 | |
| Amounts payable | 17/49 | €39,403 | €54,743 | +€15,340 | +38.9% |
| Amounts payable within one year | 42/48 | €39,403 | €54,743 | +€15,340 | +38.9% |
| Trade debts | 44 | €3,000 | €2,385 | -€615 | -20.5% |
| Suppliers | 440/4 | €3,000 | €2,385 | -€615 | -20.5% |
| Taxes, remuneration and social security | 45 | €33,162 | €52,358 | +€19,197 | +57.9% |
| Taxes | 450/3 | €30,912 | €52,358 | +€21,447 | +69.4% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Other amounts payable | 47/48 | €3,242 | - | -€3,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,693 | €3,258 | -€436 | -11.8% |
| Other operating charges | 640/8 | €403 | €169 | -€234 | -58.1% |
| Gross operating margin | 9900 | €106,070 | €104,013 | -€2,056 | -1.9% |
| Operating profit (loss) | 9901 | €101,974 | €100,587 | -€1,387 | -1.4% |
| Financial income | 75/76B | €0 | €131 | +€131 | +1,311,500% |
| Recurring financial income | 75 | €0 | €131 | +€131 | +1,311,500% |
| Financial charges | 65/66B | €101 | €174 | +€73 | +72.6% |
| Recurring financial charges | 65 | €101 | €174 | +€73 | +72.6% |
| Profit (loss) for the period before taxes | 9903 | €101,873 | €100,544 | -€1,329 | -1.3% |
| Income taxes | 67/77 | €28,062 | €20,525 | -€7,536 | -26.9% |
| Profit (loss) for the period | 9904 | €73,812 | €80,019 | +€6,207 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €73,812 | €80,019 | +€6,207 | +8.4% |
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 30 October 2026 via checked.be.