BMA 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.
BMA DENTAL
Largest movements
- Tangible fixed assets +€134,034
up €134,034 (+486%), from €27,567 to €161,601
of which Assets under construction and advance payments: +€143,379
- Cash -€15,528
down €15,528 (-34.0%), from €45,610 to €30,082
mainly Investment in fixed assets (net) (-€143,379) and Debts after one year (-€10,276)
- Receivables within one year +€3,573
up €3,573 (+9.3%), from €38,297 to €41,870
of which Other amounts receivable: +€7,462
- Reserves +€114,987
up €114,987 (+147%), from €78,387 to €193,373
- Tax, wage and social debts +€15,810
up €15,810 (+178%), from €8,894 to €24,704
- Debts after one year -€10,276
down €10,276 (-92.2%), from €11,151 to €875
- Gross operating margin +€91,605
up €91,605 (+132%), from €69,446 to €161,051
- Taxes +€20,803
up €20,803 (+168%), from €12,378 to €33,181
- Financial charges +€3,398
up €3,398 (+276%), from €1,232 to €4,630
- Financial income +€2,122
up €2,122 (+10,167%), from €21 to €2,143
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 | €113,415 | €235,144 | +€121,729 | +107% |
| Formation expenses | 20 | €1,668 | €1,138 | -€530 | -31.8% |
| Fixed assets | 21/28 | €27,567 | €161,601 | +€134,034 | +486% |
| Tangible fixed assets | 22/27 | €27,567 | €161,601 | +€134,034 | +486% |
| Plant, machinery and equipment | 23 | €2,023 | €1,387 | -€636 | -31.4% |
| Furniture and vehicles | 24 | €25,544 | €16,835 | -€8,709 | -34.1% |
| Assets under construction and advance payments | 27 | - | €143,379 | +€143,379 | |
| Current assets | 29/58 | €84,180 | €72,405 | -€11,775 | -14.0% |
| Amounts receivable within one year | 40/41 | €38,297 | €41,870 | +€3,573 | +9.3% |
| Trade receivables | 40 | €23,738 | €19,850 | -€3,889 | -16.4% |
| Other amounts receivable | 41 | €14,559 | €22,021 | +€7,462 | +51.3% |
| Cash at bank and in hand | 54/58 | €45,610 | €30,082 | -€15,528 | -34.0% |
| Deferred charges and accrued income | 490/1 | €273 | €453 | +€180 | +66.0% |
| Total equity and liabilities | 10/49 | €113,415 | €235,144 | +€121,729 | +107% |
| Equity | 10/15 | €82,387 | €197,373 | +€114,987 | +140% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €78,387 | €193,373 | +€114,987 | +147% |
| Distributable reserves | 133 | €78,387 | €193,373 | +€114,987 | +147% |
| Amounts payable | 17/49 | €31,028 | €37,771 | +€6,742 | +21.7% |
| Amounts payable after more than one year | 17 | €11,151 | €875 | -€10,276 | -92.2% |
| Financial debts | 170/4 | €11,151 | €875 | -€10,276 | -92.2% |
| Amounts payable within one year | 42/48 | €19,878 | €36,896 | +€17,018 | +85.6% |
| Current portion of amounts payable after more than one year | 42 | €9,877 | €10,276 | +€399 | +4.0% |
| Trade debts | 44 | €1,107 | €1,916 | +€809 | +73.1% |
| Suppliers | 440/4 | €1,107 | €1,916 | +€809 | +73.1% |
| Taxes, remuneration and social security | 45 | €8,894 | €24,704 | +€15,810 | +178% |
| Taxes | 450/3 | €8,894 | €24,704 | +€15,810 | +178% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,876 | €9,876 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €520 | +€9 | +1.7% |
| Gross operating margin | 9900 | €69,446 | €161,051 | +€91,605 | +132% |
| Operating profit (loss) | 9901 | €59,059 | €150,655 | +€91,596 | +155% |
| Financial income | 75/76B | €21 | €2,143 | +€2,122 | +10,167% |
| Recurring financial income | 75 | €21 | €2,143 | +€2,122 | +10,167% |
| Financial charges | 65/66B | €1,232 | €4,630 | +€3,398 | +276% |
| Recurring financial charges | 65 | €1,232 | €4,630 | +€3,398 | +276% |
| Profit (loss) for the period before taxes | 9903 | €57,848 | €148,168 | +€90,320 | +156% |
| Income taxes | 67/77 | €12,378 | €33,181 | +€20,803 | +168% |
| Profit (loss) for the period | 9904 | €45,470 | €114,987 | +€69,517 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €45,470 | €114,987 | +€69,517 | +153% |
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.