CABINET DENTAIRE BENOIT: what changed
What changed
CABINET DENTAIRE BENOIT
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€118,985
2024 · €118,867+€118
Equity
€217,767
2024 · €323,247-€105,480
Cash
€192,047
2024 · €125,260+€66,786
Balance sheet total
€476,858
2024 · €457,635+€19,223
Largest movements
Assets
- Cash +€66,786
up €66,786 (+53.3%), from €125,260 to €192,047
mainly Other debts (+€129,138) and Net result for the year (+€118,985)
- Receivables within one year -€58,522
down €58,522 (-96.1%), from €60,875 to €2,353
of which Other amounts receivable: -€58,504
- Current investments +€20,281
up €20,281 (+29.4%), from €69,020 to €89,301
- Deferred charges and accrued income -€6,466
down €6,466 (-80.2%), from €8,058 to €1,592
Equity and liabilities
- Other debts +€129,138
up €129,138 (+132%), from €97,471 to €226,608
- Reserves -€105,480
down €105,480 (-45.8%), from €230,247 to €124,767
of which Distributable reserves: -€89,780
- Current portion of long-term debt -€11,614
no longer reported in 2025 (was €11,614)
- Tax, wage and social debts +€6,045
up €6,045 (+28.3%), from €21,396 to €27,441
Income statement
- Depreciation -€5,491
down €5,491 (-20.9%), from €26,243 to €20,752
- Financial income -€4,062
down €4,062 (-45.7%), from €8,896 to €4,834
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€118,867
Gross operating margin
-€205
Depreciation
+€5,491
Other operating charges
-€111
Financial income
-€4,062
Financial charges
-€1,076
Taxes
+€81
Result 2025
€118,985
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€341,042
Investment
-€38,177
Financing
-€236,079
Cash 2024
€125,260
From operations (derived)
+€341,042
Net result for the year
+€118,985
Depreciation
+€20,752
Receivables within one year
+€58,522
Deferred charges and accrued income
+€6,466
Tax, wage and social debts
+€6,045
Other debts
+€129,138
Accrued charges and deferred income
+€1,135
Investment (derived)
-€38,177
Investment in fixed assets (net)
-€17,896
Current investments
-€20,281
Financing
-€236,079
Current portion of long-term debt
-€11,614
Contributions, distributions and other
-€224,465
Cash 2025
€192,047
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,635 | €476,858 | +€19,223 | +4.2% |
| Fixed assets | 21/28 | €40,922 | €38,066 | -€2,856 | -7.0% |
| Tangible fixed assets | 22/27 | €40,922 | €38,066 | -€2,856 | -7.0% |
| Plant, machinery and equipment | 23 | €11,540 | €26,169 | +€14,629 | +127% |
| Furniture and vehicles | 24 | €27,007 | €10,115 | -€16,892 | -62.5% |
| Other tangible fixed assets | 26 | €2,375 | €1,782 | -€593 | -25.0% |
| Current assets | 29/58 | €416,713 | €438,792 | +€22,079 | +5.3% |
| Amounts receivable after more than one year | 29 | €153,500 | €153,500 | = | 0.0% |
| Other amounts receivable | 291 | €153,500 | €153,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,875 | €2,353 | -€58,522 | -96.1% |
| Trade receivables | 40 | €18 | - | -€18 | |
| Other amounts receivable | 41 | €60,857 | €2,353 | -€58,504 | -96.1% |
| Current investments | 50/53 | €69,020 | €89,301 | +€20,281 | +29.4% |
| Cash at bank and in hand | 54/58 | €125,260 | €192,047 | +€66,786 | +53.3% |
| Deferred charges and accrued income | 490/1 | €8,058 | €1,592 | -€6,466 | -80.2% |
| Total equity and liabilities | 10/49 | €457,635 | €476,858 | +€19,223 | +4.2% |
| Equity | 10/15 | €323,247 | €217,767 | -€105,480 | -32.6% |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Reserves | 13 | €230,247 | €124,767 | -€105,480 | -45.8% |
| Tax-exempt reserves | 132 | €15,700 | - | -€15,700 | |
| Distributable reserves | 133 | €214,547 | €124,767 | -€89,780 | -41.8% |
| Amounts payable | 17/49 | €134,388 | €259,091 | +€124,703 | +92.8% |
| Amounts payable after more than one year | 17 | €3,907 | €3,907 | = | 0.0% |
| Financial debts | 170/4 | €3,907 | €3,907 | = | 0.0% |
| Amounts payable within one year | 42/48 | €130,481 | €254,050 | +€123,569 | +94.7% |
| Current portion of amounts payable after more than one year | 42 | €11,614 | - | -€11,614 | |
| Taxes, remuneration and social security | 45 | €21,396 | €27,441 | +€6,045 | +28.3% |
| Taxes | 450/3 | €21,396 | €27,441 | +€6,045 | +28.3% |
| Other amounts payable | 47/48 | €97,471 | €226,608 | +€129,138 | +132% |
| Accrued charges and deferred income | 492/3 | - | €1,135 | +€1,135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,243 | €20,752 | -€5,491 | -20.9% |
| Other operating charges | 640/8 | €1,487 | €1,598 | +€111 | +7.5% |
| Gross operating margin | 9900 | €171,455 | €171,250 | -€205 | -0.1% |
| Operating profit (loss) | 9901 | €143,725 | €148,900 | +€5,176 | +3.6% |
| Financial income | 75/76B | €8,896 | €4,834 | -€4,062 | -45.7% |
| Recurring financial income | 75 | €8,896 | €4,834 | -€4,062 | -45.7% |
| Financial charges | 65/66B | €397 | €1,473 | +€1,076 | +271% |
| Recurring financial charges | 65 | €397 | €1,473 | +€1,076 | +271% |
| Profit (loss) for the period before taxes | 9903 | €152,225 | €152,262 | +€37 | 0.0% |
| Income taxes | 67/77 | €33,358 | €33,277 | -€81 | -0.2% |
| Profit (loss) for the period | 9904 | €118,867 | €118,985 | +€118 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €118,867 | €118,985 | +€118 | +0.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.