BROWET MICROSCOPE DENTISTRY: 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.
BROWET MICROSCOPE DENTISTRY
Largest movements
- Current investments +€28,000
up €28,000 (+98.3%), from €28,471 to €56,471
- Cash +€23,297
up €23,297 (+92.2%), from €25,259 to €48,556
mainly Accrued charges and deferred income (+€28,032) and Net result for the year (+€20,202)
- Receivables within one year -€16,456
down €16,456 (-50.1%), from €32,877 to €16,421
of which Trade receivables: -€15,855
- Tangible fixed assets -€7,451
down €7,451 (-34.5%), from €21,593 to €14,142
of which Plant, machinery and equipment: -€4,984
- Deferred charges and accrued income -€3,449
down €3,449 (-98.2%), from €3,511 to €61
- Accrued charges and deferred income +€28,032
up €28,032 (+47.3%), from €59,202 to €87,234
- Trade debts -€27,479
down €27,479 (-92.1%), from €29,824 to €2,345
- Profit (loss) carried forward +€20,202
up €20,202 (+80.6%), from -€25,057 to -€4,855
- Reserves -€9,727
down €9,727 (-77.7%), from €12,518 to €2,790
- Tax, wage and social debts +€8,626
up €8,626 (+151%), from €5,707 to €14,334
- Gross operating margin +€51,883
up €51,883 (+374%), from €13,881 to €65,764
- Other operating charges +€2,900
up €2,900 (+9.0%), from €32,329 to €35,229
- Taxes +€2,301
up €2,301 (+1,318%), from €175 to €2,475
- Financial income -€827
down €827 (-79.0%), from €1,048 to €220
- Depreciation +€768
up €768 (+11.5%), from €6,684 to €7,451
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 | €111,711 | €135,651 | +€23,940 | +21.4% |
| Fixed assets | 21/28 | €21,593 | €14,142 | -€7,451 | -34.5% |
| Tangible fixed assets | 22/27 | €21,593 | €14,142 | -€7,451 | -34.5% |
| Plant, machinery and equipment | 23 | €15,601 | €10,618 | -€4,984 | -31.9% |
| Furniture and vehicles | 24 | €5,992 | €3,524 | -€2,468 | -41.2% |
| Current assets | 29/58 | €90,118 | €121,510 | +€31,392 | +34.8% |
| Amounts receivable within one year | 40/41 | €32,877 | €16,421 | -€16,456 | -50.1% |
| Trade receivables | 40 | €26,354 | €10,499 | -€15,855 | -60.2% |
| Other amounts receivable | 41 | €6,523 | €5,922 | -€601 | -9.2% |
| Current investments | 50/53 | €28,471 | €56,471 | +€28,000 | +98.3% |
| Cash at bank and in hand | 54/58 | €25,259 | €48,556 | +€23,297 | +92.2% |
| Deferred charges and accrued income | 490/1 | €3,511 | €61 | -€3,449 | -98.2% |
| Total equity and liabilities | 10/49 | €111,711 | €135,651 | +€23,940 | +21.4% |
| Equity | 10/15 | €6,011 | €16,486 | +€10,475 | +174% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €12,518 | €2,790 | -€9,727 | -77.7% |
| Distributable reserves | 133 | €12,518 | €2,790 | -€9,727 | -77.7% |
| Profit (loss) carried forward | 14 | -€25,057 | -€4,855 | +€20,202 | +80.6% |
| Amounts payable | 17/49 | €105,700 | €119,166 | +€13,466 | +12.7% |
| Amounts payable within one year | 42/48 | €46,498 | €31,932 | -€14,566 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €29 | €0 | -€29 | -100% |
| Credit institutions | 430/8 | €29 | €0 | -€29 | -100% |
| Trade debts | 44 | €29,824 | €2,345 | -€27,479 | -92.1% |
| Suppliers | 440/4 | €29,824 | €2,345 | -€27,479 | -92.1% |
| Taxes, remuneration and social security | 45 | €5,707 | €14,334 | +€8,626 | +151% |
| Taxes | 450/3 | €5,707 | €14,334 | +€8,626 | +151% |
| Other amounts payable | 47/48 | €10,937 | €15,253 | +€4,316 | +39.5% |
| Accrued charges and deferred income | 492/3 | €59,202 | €87,234 | +€28,032 | +47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,684 | €7,451 | +€768 | +11.5% |
| Other operating charges | 640/8 | €32,329 | €35,229 | +€2,900 | +9.0% |
| Gross operating margin | 9900 | €13,881 | €65,764 | +€51,883 | +374% |
| Operating profit (loss) | 9901 | -€25,131 | €23,084 | +€48,215 | |
| Financial income | 75/76B | €1,048 | €220 | -€827 | -79.0% |
| Recurring financial income | 75 | €1,048 | €220 | -€827 | -79.0% |
| Financial charges | 65/66B | €799 | €627 | -€172 | -21.5% |
| Recurring financial charges | 65 | €799 | €627 | -€172 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€24,882 | €22,677 | +€47,559 | |
| Income taxes | 67/77 | €175 | €2,475 | +€2,301 | +1,318% |
| Profit (loss) for the period | 9904 | -€25,057 | €20,202 | +€45,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,057 | €20,202 | +€45,259 |
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 29 October 2026 via checked.be.