BUCODENTAL: 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.
BUCODENTAL
Largest movements
- Cash +€60,684
up €60,684 (+122%), from €49,689 to €110,373
mainly Net result for the year (+€80,909) and Depreciation (+€4,939)
- Receivables within one year +€11,360
up €11,360 (+76.5%), from €14,840 to €26,200
of which Other amounts receivable: +€10,685
- Deferred charges and accrued income +€10,925
up €10,925 (+157%), from €6,944 to €17,870
- Profit (loss) carried forward +€80,909
up €80,909 (+117%), from €68,993 to €149,902
- Tax, wage and social debts +€3,500
up €3,500 (+25.0%), from €14,000 to €17,500
- Gross operating margin +€15,555
up €15,555 (+16.9%), from €92,114 to €107,668
- Taxes +€2,913
up €2,913 (+15.3%), from €19,000 to €21,913
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,493 | €169,902 | +€84,409 | +98.7% |
| Fixed assets | 21/28 | €14,020 | €15,459 | +€1,440 | +10.3% |
| Tangible fixed assets | 22/27 | €14,020 | €15,459 | +€1,440 | +10.3% |
| Plant, machinery and equipment | 23 | - | €4,733 | +€4,733 | |
| Furniture and vehicles | 24 | €14,020 | €10,727 | -€3,293 | -23.5% |
| Current assets | 29/58 | €71,474 | €154,443 | +€82,969 | +116% |
| Amounts receivable within one year | 40/41 | €14,840 | €26,200 | +€11,360 | +76.5% |
| Trade receivables | 40 | €1,786 | €2,461 | +€675 | +37.8% |
| Other amounts receivable | 41 | €13,055 | €23,740 | +€10,685 | +81.8% |
| Cash at bank and in hand | 54/58 | €49,689 | €110,373 | +€60,684 | +122% |
| Deferred charges and accrued income | 490/1 | €6,944 | €17,870 | +€10,925 | +157% |
| Total equity and liabilities | 10/49 | €85,493 | €169,902 | +€84,409 | +98.7% |
| Equity | 10/15 | €71,493 | €152,402 | +€80,909 | +113% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,993 | €149,902 | +€80,909 | +117% |
| Amounts payable | 17/49 | €14,000 | €17,500 | +€3,500 | +25.0% |
| Amounts payable within one year | 42/48 | €14,000 | €17,500 | +€3,500 | +25.0% |
| Taxes, remuneration and social security | 45 | €14,000 | €17,500 | +€3,500 | +25.0% |
| Taxes | 450/3 | €14,000 | €17,500 | +€3,500 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,868 | €4,939 | +€1,071 | +27.7% |
| Other operating charges | 640/8 | €384 | €340 | -€44 | -11.5% |
| Gross operating margin | 9900 | €92,114 | €107,668 | +€15,555 | +16.9% |
| Operating profit (loss) | 9901 | €87,861 | €102,389 | +€14,528 | +16.5% |
| Financial income | 75/76B | €193 | €604 | +€411 | +213% |
| Recurring financial income | 75 | €193 | €604 | +€411 | +213% |
| Financial charges | 65/66B | €61 | €171 | +€110 | +181% |
| Recurring financial charges | 65 | €61 | €171 | +€110 | +181% |
| Profit (loss) for the period before taxes | 9903 | €87,993 | €102,823 | +€14,829 | +16.9% |
| Income taxes | 67/77 | €19,000 | €21,913 | +€2,913 | +15.3% |
| Profit (loss) for the period | 9904 | €68,993 | €80,909 | +€11,916 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,993 | €80,909 | +€11,916 | +17.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.