BW 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.
BW Dental
Largest movements
- Current investments -€214,248
down €214,248 (-65.5%), from €327,248 to €113,000
- Cash -€84,651
down €84,651 (-26.0%), from €325,875 to €241,223
mainly Other debts (-€455,079) and Contributions, distributions and other (-€213,182)
- Receivables within one year -€53,696
no longer reported in 2025 (was €53,696)
of which Other amounts receivable: -€50,895
- Tangible fixed assets -€39,385
down €39,385 (-7.5%), from €524,338 to €484,953
of which Furniture and vehicles: -€24,849
- Other debts -€455,079
down €455,079 (-73.9%), from €615,429 to €160,349
- Reserves +€100,000
up €100,000 (+66.7%), from €150,000 to €250,000
- Debts after one year -€87,712
down €87,712 (-25.3%), from €346,865 to €259,153
- Tax, wage and social debts +€38,465
up €38,465 (+125%), from €30,826 to €69,291
- Gross operating margin +€37,423
up €37,423 (+8.5%), from €439,431 to €476,854
- Taxes +€13,902
up €13,902 (+15.0%), from €92,468 to €106,370
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 | €1,242,193 | €847,322 | -€394,871 | -31.8% |
| Fixed assets | 21/28 | €524,338 | €484,953 | -€39,385 | -7.5% |
| Tangible fixed assets | 22/27 | €524,338 | €484,953 | -€39,385 | -7.5% |
| Land and buildings | 22 | €415,470 | €412,445 | -€3,025 | -0.7% |
| Plant, machinery and equipment | 23 | €31,005 | €19,494 | -€11,511 | -37.1% |
| Furniture and vehicles | 24 | €77,863 | €53,014 | -€24,849 | -31.9% |
| Current assets | 29/58 | €717,855 | €362,369 | -€355,486 | -49.5% |
| Amounts receivable after more than one year | 29 | €4,656 | €1,306 | -€3,350 | -72.0% |
| Other amounts receivable | 291 | €4,656 | €1,306 | -€3,350 | -72.0% |
| Amounts receivable within one year | 40/41 | €53,696 | - | -€53,696 | |
| Trade receivables | 40 | €2,801 | - | -€2,801 | |
| Other amounts receivable | 41 | €50,895 | - | -€50,895 | |
| Current investments | 50/53 | €327,248 | €113,000 | -€214,248 | -65.5% |
| Cash at bank and in hand | 54/58 | €325,875 | €241,223 | -€84,651 | -26.0% |
| Deferred charges and accrued income | 490/1 | €6,380 | €6,840 | +€460 | +7.2% |
| Total equity and liabilities | 10/49 | €1,242,193 | €847,322 | -€394,871 | -31.8% |
| Equity | 10/15 | €155,000 | €255,000 | +€100,000 | +64.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Distributable reserves | 133 | €150,000 | €250,000 | +€100,000 | +66.7% |
| Amounts payable | 17/49 | €1,087,193 | €592,322 | -€494,871 | -45.5% |
| Amounts payable after more than one year | 17 | €346,865 | €259,153 | -€87,712 | -25.3% |
| Financial debts | 170/4 | €346,865 | €259,153 | -€87,712 | -25.3% |
| Amounts payable within one year | 42/48 | €737,338 | €328,462 | -€408,877 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €85,890 | €87,712 | +€1,822 | +2.1% |
| Trade debts | 44 | €5,194 | €11,109 | +€5,916 | +114% |
| Suppliers | 440/4 | €5,194 | €11,109 | +€5,916 | +114% |
| Taxes, remuneration and social security | 45 | €30,826 | €69,291 | +€38,465 | +125% |
| Taxes | 450/3 | €30,826 | €69,291 | +€38,465 | +125% |
| Other amounts payable | 47/48 | €615,429 | €160,349 | -€455,079 | -73.9% |
| Accrued charges and deferred income | 492/3 | €2,990 | €4,708 | +€1,718 | +57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,290 | €60,389 | -€2,901 | -4.6% |
| Other operating charges | 640/8 | €7,975 | €4,590 | -€3,384 | -42.4% |
| Gross operating margin | 9900 | €439,431 | €476,854 | +€37,423 | +8.5% |
| Operating profit (loss) | 9901 | €368,166 | €411,875 | +€43,709 | +11.9% |
| Financial income | 75/76B | €14,902 | €17,712 | +€2,810 | +18.9% |
| Recurring financial income | 75 | €14,902 | €17,712 | +€2,810 | +18.9% |
| Financial charges | 65/66B | €13,469 | €10,036 | -€3,433 | -25.5% |
| Recurring financial charges | 65 | €13,469 | €10,036 | -€3,433 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €369,599 | €419,551 | +€49,952 | +13.5% |
| Income taxes | 67/77 | €92,468 | €106,370 | +€13,902 | +15.0% |
| Profit (loss) for the period | 9904 | €277,131 | €313,182 | +€36,051 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €277,131 | €313,182 | +€36,051 | +13.0% |
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 28 October 2026 via checked.be.