BR 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.
BR DENTAL
Largest movements
- Tangible fixed assets +€26,299
up €26,299 (+7.0%), from €375,241 to €401,540
of which Other tangible fixed assets: +€38,181
- Profit (loss) carried forward +€25,474
up €25,474 (+10.2%), from €250,602 to €276,075
- Gross operating margin -€81,045
down €81,045 (-54.0%), from €150,012 to €68,967
- Other operating charges -€45,517
down €45,517 (-92.7%), from €49,120 to €3,603
- Taxes +€25,197
new in 2025: €25,197
- Depreciation +€8,194
up €8,194 (+61.9%), from €13,233 to €21,427
- Financial income +€6,705
up €6,705 (+4,845%), from €138 to €6,844
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 | €398,817 | €422,154 | +€23,337 | +5.9% |
| Fixed assets | 21/28 | €375,241 | €401,540 | +€26,299 | +7.0% |
| Tangible fixed assets | 22/27 | €375,241 | €401,540 | +€26,299 | +7.0% |
| Land and buildings | 22 | €374,092 | €363,183 | -€10,908 | -2.9% |
| Furniture and vehicles | 24 | €1,149 | €176 | -€973 | -84.7% |
| Other tangible fixed assets | 26 | - | €38,181 | +€38,181 | |
| Current assets | 29/58 | €23,576 | €20,613 | -€2,962 | -12.6% |
| Cash at bank and in hand | 54/58 | €23,576 | €20,613 | -€2,962 | -12.6% |
| Total equity and liabilities | 10/49 | €398,817 | €422,154 | +€23,337 | +5.9% |
| Equity | 10/15 | €252,252 | €277,725 | +€25,474 | +10.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €250,602 | €276,075 | +€25,474 | +10.2% |
| Amounts payable | 17/49 | €146,565 | €144,428 | -€2,137 | -1.5% |
| Amounts payable within one year | 42/48 | €146,565 | €144,428 | -€2,137 | -1.5% |
| Other amounts payable | 47/48 | €146,565 | €144,428 | -€2,137 | -1.5% |
| Remuneration, social security and pensions | 62 | €118 | - | -€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,233 | €21,427 | +€8,194 | +61.9% |
| Other operating charges | 640/8 | €49,120 | €3,603 | -€45,517 | -92.7% |
| Gross operating margin | 9900 | €150,012 | €68,967 | -€81,045 | -54.0% |
| Operating profit (loss) | 9901 | €87,540 | €43,937 | -€43,604 | -49.8% |
| Financial income | 75/76B | €138 | €6,844 | +€6,705 | +4,845% |
| Recurring financial income | 75 | €138 | €6,844 | +€6,705 | +4,845% |
| Financial charges | 65/66B | €497 | €110 | -€387 | -77.8% |
| Recurring financial charges | 65 | €497 | €110 | -€387 | -77.8% |
| Profit (loss) for the period before taxes | 9903 | €87,182 | €50,670 | -€36,512 | -41.9% |
| Income taxes | 67/77 | - | €25,197 | +€25,197 | |
| Profit (loss) for the period | 9904 | €87,182 | €25,474 | -€61,708 | -70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €87,182 | €25,474 | -€61,708 | -70.8% |
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 14 October 2026 via checked.be.