BRULARD 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.
BRULARD DENTAL
Largest movements
- Current investments +€25,000
new in 2025: €25,000
- Tangible fixed assets +€9,975
new in 2025: €9,975
of which Furniture and vehicles: +€7,032
- Deferred charges and accrued income +€4,512
up €4,512 (+127%), from €3,540 to €8,052
- Receivables within one year +€2,952
up €2,952 (+717%), from €412 to €3,364
of which Other amounts receivable: +€3,117
- Cash +€797
up €797 (+5.1%), from €15,590 to €16,387
mainly Net result for the year (+€45,427) and Depreciation (+€3,549)
- Profit (loss) carried forward +€44,594
up €44,594 (+338%), from €13,179 to €57,774
- Tax, wage and social debts -€2,825
down €2,825 (-84.0%), from €3,363 to €538
- Other debts +€833
new in 2025: €833
- Gross operating margin +€43,996
up €43,996 (+266%), from €16,536 to €60,532
- Taxes +€8,775
up €8,775 (+261%), from €3,363 to €12,138
- Depreciation +€3,549
new in 2025: €3,549
- Financial income +€617
up €617 (+4,552%), from €14 to €630
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 | €19,542 | €62,778 | +€43,236 | +221% |
| Fixed assets | 21/28 | - | €9,975 | +€9,975 | |
| Tangible fixed assets | 22/27 | - | €9,975 | +€9,975 | |
| Plant, machinery and equipment | 23 | - | €2,943 | +€2,943 | |
| Furniture and vehicles | 24 | - | €7,032 | +€7,032 | |
| Current assets | 29/58 | €19,542 | €52,803 | +€33,261 | +170% |
| Amounts receivable within one year | 40/41 | €412 | €3,364 | +€2,952 | +717% |
| Trade receivables | 40 | €165 | - | -€165 | |
| Other amounts receivable | 41 | €247 | €3,364 | +€3,117 | +1,264% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €15,590 | €16,387 | +€797 | +5.1% |
| Deferred charges and accrued income | 490/1 | €3,540 | €8,052 | +€4,512 | +127% |
| Total equity and liabilities | 10/49 | €19,542 | €62,778 | +€43,236 | +221% |
| Equity | 10/15 | €16,179 | €60,774 | +€44,594 | +276% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,179 | €57,774 | +€44,594 | +338% |
| Amounts payable | 17/49 | €3,363 | €2,005 | -€1,358 | -40.4% |
| Amounts payable within one year | 42/48 | €3,363 | €1,642 | -€1,721 | -51.2% |
| Trade debts | 44 | - | €271 | +€271 | |
| Suppliers | 440/4 | - | €271 | +€271 | |
| Taxes, remuneration and social security | 45 | €3,363 | €538 | -€2,825 | -84.0% |
| Taxes | 450/3 | €3,363 | €538 | -€2,825 | -84.0% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Accrued charges and deferred income | 492/3 | - | €363 | +€363 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,549 | +€3,549 | |
| Gross operating margin | 9900 | €16,536 | €60,532 | +€43,996 | +266% |
| Operating profit (loss) | 9901 | €16,536 | €56,983 | +€40,446 | +245% |
| Financial income | 75/76B | €14 | €630 | +€617 | +4,552% |
| Recurring financial income | 75 | €14 | €630 | +€617 | +4,552% |
| Financial charges | 65/66B | €8 | €48 | +€40 | +500% |
| Recurring financial charges | 65 | €8 | €48 | +€40 | +500% |
| Profit (loss) for the period before taxes | 9903 | €16,542 | €57,565 | +€41,023 | +248% |
| Income taxes | 67/77 | €3,363 | €12,138 | +€8,775 | +261% |
| Profit (loss) for the period | 9904 | €13,179 | €45,427 | +€32,248 | +245% |
| Profit (loss) for the period to be appropriated | 9905 | €13,179 | €45,427 | +€32,248 | +245% |
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.