BOUTS DENTAL: what changed
BOUTS DENTAL
Largest movements
- Current investments -€256,503
down €256,503 (-79.5%), from €322,725 to €66,222
- Cash +€45,937
up €45,937 (+1,961%), from €2,342 to €48,279
mainly Net result for the year (+€322,017) and Current investments (+€256,503)
- Tangible fixed assets +€19,217
up €19,217 (+83.1%), from €23,132 to €42,349
- Deferred charges and accrued income -€15,104
down €15,104 (-70.3%), from €21,487 to €6,383
- Receivables within one year +€12,900
new in 2025: €12,900
- Reserves -€345,000
down €345,000 (-99.5%), from €346,699 to €1,699
- Profit (loss) carried forward +€121,117
new in 2025: €121,117
- Other debts +€29,459
up €29,459 (+284%), from €10,359 to €39,819
- Gross operating margin +€227,406
up €227,406 (+109%), from €207,983 to €435,389
- Taxes +€56,627
up €56,627 (+123%), from €46,223 to €102,850
- Financial income +€13,792
up €13,792 (+702%), from €1,963 to €15,755
- Financial charges +€10,560
up €10,560 (+265%), from €3,982 to €14,542
- Depreciation +€9,415
up €9,415 (+688%), from €1,368 to €10,783
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €369,686 | €176,133 | -€193,553 | -52.4% |
| Fixed assets | 21/28 | €23,132 | €42,349 | +€19,217 | +83.1% |
| Tangible fixed assets | 22/27 | €23,132 | €42,349 | +€19,217 | +83.1% |
| Plant, machinery and equipment | 23 | €23,132 | €42,349 | +€19,217 | +83.1% |
| Current assets | 29/58 | €346,554 | €133,785 | -€212,770 | -61.4% |
| Amounts receivable within one year | 40/41 | - | €12,900 | +€12,900 | |
| Trade receivables | 40 | - | €12,900 | +€12,900 | |
| Current investments | 50/53 | €322,725 | €66,222 | -€256,503 | -79.5% |
| Cash at bank and in hand | 54/58 | €2,342 | €48,279 | +€45,937 | +1,961% |
| Deferred charges and accrued income | 490/1 | €21,487 | €6,383 | -€15,104 | -70.3% |
| Total equity and liabilities | 10/49 | €369,686 | €176,133 | -€193,553 | -52.4% |
| Equity | 10/15 | €351,699 | €127,816 | -€223,883 | -63.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €346,699 | €1,699 | -€345,000 | -99.5% |
| Distributable reserves | 133 | €346,699 | €1,699 | -€345,000 | -99.5% |
| Profit (loss) carried forward | 14 | - | €121,117 | +€121,117 | |
| Amounts payable | 17/49 | €17,987 | €48,317 | +€30,330 | +169% |
| Amounts payable within one year | 42/48 | €17,787 | €46,905 | +€29,118 | +164% |
| Trade debts | 44 | €1,071 | €3,890 | +€2,819 | +263% |
| Suppliers | 440/4 | €1,071 | €3,890 | +€2,819 | +263% |
| Taxes, remuneration and social security | 45 | €6,357 | €3,197 | -€3,160 | -49.7% |
| Taxes | 450/3 | €5,357 | €2,197 | -€3,160 | -59.0% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €10,359 | €39,819 | +€29,459 | +284% |
| Accrued charges and deferred income | 492/3 | €200 | €1,412 | +€1,212 | +606% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €10,783 | +€9,415 | +688% |
| Other operating charges | 640/8 | €376 | €951 | +€575 | +153% |
| Gross operating margin | 9900 | €207,983 | €435,389 | +€227,406 | +109% |
| Operating profit (loss) | 9901 | €206,239 | €423,655 | +€217,416 | +105% |
| Financial income | 75/76B | €1,963 | €15,755 | +€13,792 | +702% |
| Recurring financial income | 75 | €1,963 | €15,755 | +€13,792 | +702% |
| Financial charges | 65/66B | €3,982 | €14,542 | +€10,560 | +265% |
| Recurring financial charges | 65 | €3,982 | €14,542 | +€10,560 | +265% |
| Profit (loss) for the period before taxes | 9903 | €204,221 | €424,868 | +€220,647 | +108% |
| Income taxes | 67/77 | €46,223 | €102,850 | +€56,627 | +123% |
| Profit (loss) for the period | 9904 | €157,998 | €322,017 | +€164,020 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €157,998 | €322,017 | +€164,020 | +104% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.