BMC 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.
BMC DENTAL
Largest movements
- Cash -€25,014
down €25,014 (-26.4%), from €94,713 to €69,699
mainly Receivables within one year (-€23,281) and Contributions, distributions and other (-€15,733)
- Receivables within one year +€23,281
up €23,281 (+386%), from €6,024 to €29,305
- Deferred charges and accrued income +€2,805
up €2,805 (+13.4%), from €20,987 to €23,792
- Tangible fixed assets -€2,203
down €2,203 (-15.3%), from €14,364 to €12,161
of which Other tangible fixed assets: -€1,360
- Profit (loss) carried forward +€15,901
up €15,901 (+15.4%), from €103,530 to €119,431
- Contributions -€14,900
down €14,900 (-99.3%), from €15,000 to €100
- Trade debts -€5,201
down €5,201 (-90.0%), from €5,779 to €577
- Tax, wage and social debts +€3,094
up €3,094 (+8.6%), from €35,921 to €39,015
- Gross operating margin -€119,202
down €119,202 (-83.1%), from €143,380 to €24,178
- Taxes -€27,007
down €27,007 (-81.8%), from €33,002 to €5,995
- Other operating charges -€3,241
down €3,241 (-85.0%), from €3,812 to €571
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 | €161,088 | €159,956 | -€1,132 | -0.7% |
| Fixed assets | 21/28 | €14,364 | €12,161 | -€2,203 | -15.3% |
| Tangible fixed assets | 22/27 | €14,364 | €12,161 | -€2,203 | -15.3% |
| Furniture and vehicles | 24 | €2,201 | €1,358 | -€843 | -38.3% |
| Other tangible fixed assets | 26 | €12,163 | €10,803 | -€1,360 | -11.2% |
| Current assets | 29/58 | €146,724 | €147,795 | +€1,071 | +0.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €6,024 | €29,305 | +€23,281 | +386% |
| Other amounts receivable | 41 | €6,024 | €29,305 | +€23,281 | +386% |
| Cash at bank and in hand | 54/58 | €94,713 | €69,699 | -€25,014 | -26.4% |
| Deferred charges and accrued income | 490/1 | €20,987 | €23,792 | +€2,805 | +13.4% |
| Total equity and liabilities | 10/49 | €161,088 | €159,956 | -€1,132 | -0.7% |
| Equity | 10/15 | €118,530 | €119,531 | +€1,001 | +0.8% |
| Contributions | 10/11 | €15,000 | €100 | -€14,900 | -99.3% |
| Profit (loss) carried forward | 14 | €103,530 | €119,431 | +€15,901 | +15.4% |
| Amounts payable | 17/49 | €42,558 | €40,425 | -€2,133 | -5.0% |
| Amounts payable within one year | 42/48 | €42,558 | €40,425 | -€2,133 | -5.0% |
| Trade debts | 44 | €5,779 | €577 | -€5,201 | -90.0% |
| Suppliers | 440/4 | €5,779 | €577 | -€5,201 | -90.0% |
| Taxes, remuneration and social security | 45 | €35,921 | €39,015 | +€3,094 | +8.6% |
| Taxes | 450/3 | €35,921 | €39,015 | +€3,094 | +8.6% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,122 | €2,203 | +€81 | +3.8% |
| Other operating charges | 640/8 | €3,812 | €571 | -€3,241 | -85.0% |
| Gross operating margin | 9900 | €143,380 | €24,178 | -€119,202 | -83.1% |
| Operating profit (loss) | 9901 | €137,446 | €21,404 | -€116,042 | -84.4% |
| Financial income | 75/76B | €2,359 | €2,467 | +€109 | +4.6% |
| Recurring financial income | 75 | €2,359 | €2,467 | +€109 | +4.6% |
| Financial charges | 65/66B | €2,414 | €1,142 | -€1,272 | -52.7% |
| Recurring financial charges | 65 | €2,414 | €1,142 | -€1,272 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €137,391 | €22,730 | -€114,661 | -83.5% |
| Income taxes | 67/77 | €33,002 | €5,995 | -€27,007 | -81.8% |
| Profit (loss) for the period | 9904 | €104,389 | €16,734 | -€87,654 | -84.0% |
| Profit (loss) for the period to be appropriated | 9905 | €104,389 | €16,734 | -€87,654 | -84.0% |
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 22 October 2026 via checked.be.