BS 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.
BS DENTAL
Largest movements
- Tangible fixed assets -€71,913
down €71,913 (-9.9%), from €728,081 to €656,168
of which Other tangible fixed assets: -€380,038
- Cash +€59,095
up €59,095 (+1,053%), from €5,613 to €64,708
mainly Depreciation (+€71,913) and Net result for the year (+€63,370)
- Debts after one year -€63,617
down €63,617 (-9.0%), from €710,216 to €646,599
- Profit (loss) carried forward +€63,370
up €63,370 (+49.7%), from -€127,459 to -€64,088
- Trade debts -€13,877
down €13,877 (-47.6%), from €29,181 to €15,304
- Gross operating margin +€105,918
up €105,918 (+78.2%), from €135,437 to €241,355
- Staff costs +€34,327
up €34,327 (+92.9%), from €36,941 to €71,269
- Financial charges -€4,760
down €4,760 (-14.8%), from €32,134 to €27,374
- Other operating charges -€3,413
down €3,413 (-32.1%), from €10,641 to €7,228
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 | €736,410 | €727,675 | -€8,736 | -1.2% |
| Fixed assets | 21/28 | €728,246 | €656,333 | -€71,913 | -9.9% |
| Tangible fixed assets | 22/27 | €728,081 | €656,168 | -€71,913 | -9.9% |
| Land and buildings | 22 | €257,917 | €580,611 | +€322,694 | +125% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €90,126 | €75,557 | -€14,569 | -16.2% |
| Other tangible fixed assets | 26 | €380,038 | €0 | -€380,038 | -100% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €8,164 | €71,341 | +€63,177 | +774% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,613 | €64,708 | +€59,095 | +1,053% |
| Deferred charges and accrued income | 490/1 | €2,551 | €6,633 | +€4,082 | +160% |
| Total equity and liabilities | 10/49 | €736,410 | €727,675 | -€8,736 | -1.2% |
| Equity | 10/15 | -€77,459 | -€14,088 | +€63,370 | +81.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€127,459 | -€64,088 | +€63,370 | +49.7% |
| Amounts payable | 17/49 | €813,869 | €741,763 | -€72,106 | -8.9% |
| Amounts payable after more than one year | 17 | €710,216 | €646,599 | -€63,617 | -9.0% |
| Financial debts | 170/4 | €710,216 | €646,599 | -€63,617 | -9.0% |
| Amounts payable within one year | 42/48 | €102,543 | €94,130 | -€8,414 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €64,815 | €67,040 | +€2,225 | +3.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €29,181 | €15,304 | -€13,877 | -47.6% |
| Suppliers | 440/4 | €29,181 | €15,304 | -€13,877 | -47.6% |
| Taxes, remuneration and social security | 45 | €8,367 | €11,611 | +€3,245 | +38.8% |
| Taxes | 450/3 | €445 | €201 | -€244 | -54.8% |
| Remuneration and social security | 454/9 | €7,922 | €11,411 | +€3,489 | +44.0% |
| Other amounts payable | 47/48 | €181 | €174 | -€7 | -3.6% |
| Accrued charges and deferred income | 492/3 | €1,110 | €1,034 | -€76 | -6.8% |
| Non-recurring operating income | 76A | - | €113 | +€113 | |
| Remuneration, social security and pensions | 62 | €36,941 | €71,269 | +€34,327 | +92.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,859 | €71,913 | -€946 | -1.3% |
| Other operating charges | 640/8 | €10,641 | €7,228 | -€3,413 | -32.1% |
| Gross operating margin | 9900 | €135,437 | €241,355 | +€105,918 | +78.2% |
| Operating profit (loss) | 9901 | €14,997 | €90,945 | +€75,949 | +506% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €32,134 | €27,374 | -€4,760 | -14.8% |
| Recurring financial charges | 65 | €32,134 | €27,374 | -€4,760 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,137 | €63,571 | +€80,708 | |
| Income taxes | 67/77 | €290 | €201 | -€89 | -30.8% |
| Profit (loss) for the period | 9904 | -€17,427 | €63,370 | +€80,797 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,427 | €63,370 | +€80,797 |
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 19 October 2026 via checked.be.