DENTAL BD: what changed
DENTAL BD
Largest movements
- Receivables within one year +€51,495
up €51,495 (+11,583%), from €445 to €51,939
- Cash -€12,693
down €12,693 (-53.6%), from €23,671 to €10,979
mainly Receivables within one year (-€51,495) and Deferred charges and accrued income (-€3,256)
- Deferred charges and accrued income +€3,256
up €3,256 (+36.1%), from €9,011 to €12,267
- Profit (loss) carried forward +€32,485
up €32,485 (+131%), from €24,852 to €57,336
- Tax, wage and social debts +€8,187
up €8,187 (+130%), from €6,275 to €14,461
- Trade debts +€1,387
new in 2025: €1,387
- Gross operating margin +€7,501
up €7,501 (+23.3%), from €32,169 to €39,670
- Taxes +€1,912
up €1,912 (+30.5%), from €6,275 to €8,187
- Financial income +€1,160
new in 2025: €1,160
- Depreciation -€956
no longer reported in 2025 (was €956)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,127 | €75,185 | +€42,058 | +127% |
| Current assets | 29/58 | €33,127 | €75,185 | +€42,058 | +127% |
| Amounts receivable within one year | 40/41 | €445 | €51,939 | +€51,495 | +11,583% |
| Other amounts receivable | 41 | €445 | €51,939 | +€51,495 | +11,583% |
| Cash at bank and in hand | 54/58 | €23,671 | €10,979 | -€12,693 | -53.6% |
| Deferred charges and accrued income | 490/1 | €9,011 | €12,267 | +€3,256 | +36.1% |
| Total equity and liabilities | 10/49 | €33,127 | €75,185 | +€42,058 | +127% |
| Equity | 10/15 | €26,852 | €59,336 | +€32,485 | +121% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,852 | €57,336 | +€32,485 | +131% |
| Amounts payable | 17/49 | €6,275 | €15,849 | +€9,574 | +153% |
| Amounts payable within one year | 42/48 | €6,275 | €15,849 | +€9,574 | +153% |
| Trade debts | 44 | - | €1,387 | +€1,387 | |
| Suppliers | 440/4 | - | €1,387 | +€1,387 | |
| Taxes, remuneration and social security | 45 | €6,275 | €14,461 | +€8,187 | +130% |
| Taxes | 450/3 | €6,275 | €14,461 | +€8,187 | +130% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €956 | - | -€956 | |
| Gross operating margin | 9900 | €32,169 | €39,670 | +€7,501 | +23.3% |
| Operating profit (loss) | 9901 | €31,213 | €39,670 | +€8,457 | +27.1% |
| Financial income | 75/76B | - | €1,160 | +€1,160 | |
| Recurring financial income | 75 | - | €1,160 | +€1,160 | |
| Financial charges | 65/66B | €86 | €159 | +€73 | +85.2% |
| Recurring financial charges | 65 | €86 | €159 | +€73 | +85.2% |
| Profit (loss) for the period before taxes | 9903 | €31,127 | €40,671 | +€9,544 | +30.7% |
| Income taxes | 67/77 | €6,275 | €8,187 | +€1,912 | +30.5% |
| Profit (loss) for the period | 9904 | €24,852 | €32,485 | +€7,633 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,852 | €32,485 | +€7,633 | +30.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.