BRAMS 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.
BRAMS DENTAL
Largest movements
- Cash +€11,364
up €11,364 (+267%), from €4,264 to €15,628
mainly Depreciation (+€7,807) and Receivables within one year (+€7,435)
- Tangible fixed assets -€7,807
down €7,807 (-32.6%), from €23,962 to €16,156
- Receivables within one year -€7,435
down €7,435 (-22.6%), from €32,969 to €25,534
- Tax, wage and social debts -€4,720
down €4,720 (-40.8%), from €11,567 to €6,847
of which Taxes: -€3,485
- Profit (loss) carried forward +€942
up €942 (+3.1%), from €30,303 to €31,244
- Gross operating margin -€3,904
down €3,904 (-7.3%), from €53,146 to €49,242
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 | €62,717 | €58,951 | -€3,766 | -6.0% |
| Fixed assets | 21/28 | €23,962 | €16,156 | -€7,807 | -32.6% |
| Tangible fixed assets | 22/27 | €23,962 | €16,156 | -€7,807 | -32.6% |
| Plant, machinery and equipment | 23 | €6,494 | €2,985 | -€3,508 | -54.0% |
| Furniture and vehicles | 24 | €9,737 | €6,853 | -€2,884 | -29.6% |
| Other tangible fixed assets | 26 | €7,732 | €6,318 | -€1,414 | -18.3% |
| Current assets | 29/58 | €38,755 | €42,796 | +€4,041 | +10.4% |
| Amounts receivable within one year | 40/41 | €32,969 | €25,534 | -€7,435 | -22.6% |
| Other amounts receivable | 41 | €32,969 | €25,534 | -€7,435 | -22.6% |
| Cash at bank and in hand | 54/58 | €4,264 | €15,628 | +€11,364 | +267% |
| Deferred charges and accrued income | 490/1 | €1,522 | €1,634 | +€112 | +7.3% |
| Total equity and liabilities | 10/49 | €62,717 | €58,951 | -€3,766 | -6.0% |
| Equity | 10/15 | €50,763 | €51,704 | +€942 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,303 | €31,244 | +€942 | +3.1% |
| Amounts payable | 17/49 | €11,954 | €7,247 | -€4,707 | -39.4% |
| Amounts payable within one year | 42/48 | €11,954 | €7,247 | -€4,707 | -39.4% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €11,567 | €6,847 | -€4,720 | -40.8% |
| Taxes | 450/3 | €4,157 | €672 | -€3,485 | -83.8% |
| Remuneration and social security | 454/9 | €7,410 | €6,175 | -€1,235 | -16.7% |
| Remuneration, social security and pensions | 62 | €39,109 | €39,591 | +€483 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,001 | €7,807 | -€195 | -2.4% |
| Other operating charges | 640/8 | €387 | €406 | +€18 | +4.7% |
| Non-recurring operating charges | 66A | - | €90 | +€90 | |
| Gross operating margin | 9900 | €53,146 | €49,242 | -€3,904 | -7.3% |
| Operating profit (loss) | 9901 | €5,649 | €1,349 | -€4,300 | -76.1% |
| Financial charges | 65/66B | €102 | €407 | +€305 | +297% |
| Recurring financial charges | 65 | €102 | €407 | +€305 | +297% |
| Profit (loss) for the period before taxes | 9903 | €5,546 | €942 | -€4,605 | -83.0% |
| Profit (loss) for the period | 9904 | €5,546 | €942 | -€4,605 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,546 | €942 | -€4,605 | -83.0% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.