DENTALMED BA: what changed
What changed
DENTALMED BA
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€268,438
2024 · €224,710+€43,727
Equity
€305,998
2024 · €323,196-€17,198
Cash
€276,492
2024 · €208,544+€67,948
Balance sheet total
€1.4m
2024 · €1.4m-€7,834
Largest movements
Assets
- Financial fixed assets +€185,000
up €185,000 (+300%), from €61,765 to €246,765
- Receivables after one year -€115,532
no longer reported in 2025 (was €115,532)
- Tangible fixed assets -€113,041
down €113,041 (-11.6%), from €971,922 to €858,881
of which Land and buildings: -€57,413
- Cash +€67,948
up €67,948 (+32.6%), from €208,544 to €276,492
mainly Net result for the year (+€268,438) and Depreciation (+€130,106)
- Receivables within one year -€30,929
no longer reported in 2025 (was €30,929)
Equity and liabilities
- Debts after one year -€95,211
down €95,211 (-11.9%), from €799,561 to €704,351
- Tax, wage and social debts +€61,116
up €61,116 (+84.6%), from €72,254 to €133,370
of which Taxes: +€60,941
- Accrued charges and deferred income +€49,567
new in 2025: €49,567
- Profit (loss) carried forward -€17,149
down €17,149 (-5.7%), from €302,736 to €285,587
Income statement
- Gross operating margin +€40,523
up €40,523 (+6.5%), from €620,011 to €660,533
- Staff costs +€11,647
up €11,647 (+9.3%), from €125,280 to €136,927
- Depreciation -€8,169
down €8,169 (-5.9%), from €138,275 to €130,106
- Other operating charges -€7,171
down €7,171 (-43.9%), from €16,327 to €9,156
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
€224,710
Gross operating margin
+€40,523
Staff costs
-€11,647
Depreciation
+€8,169
Other operating charges
+€7,171
Financial income
-€1,907
Financial charges
+€3,302
Taxes
-€1,883
Result 2025
€268,438
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
+€663,817
Investment
-€202,065
Financing
-€393,805
Cash 2024
€208,544
From operations (derived)
+€663,817
Net result for the year
+€268,438
Depreciation
+€130,106
Receivables after one year
+€115,532
Receivables within one year
+€30,929
Deferred charges and accrued income
+€1,279
Trade debts
+€8,273
Tax, wage and social debts
+€61,116
Other debts
-€1,422
Accrued charges and deferred income
+€49,567
Investment (derived)
-€202,065
Investment in fixed assets (net)
-€202,065
Financing
-€393,805
Debts after one year
-€95,211
Current portion of long-term debt
-€12,958
Contributions, distributions and other
-€285,636
Cash 2025
€276,492
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,391,191 | €1,383,357 | -€7,834 | -0.6% |
| Fixed assets | 21/28 | €1,033,687 | €1,105,646 | +€71,959 | +7.0% |
| Tangible fixed assets | 22/27 | €971,922 | €858,881 | -€113,041 | -11.6% |
| Land and buildings | 22 | €753,060 | €695,647 | -€57,413 | -7.6% |
| Plant, machinery and equipment | 23 | €32,105 | €19,082 | -€13,023 | -40.6% |
| Furniture and vehicles | 24 | €63,887 | €54,547 | -€9,341 | -14.6% |
| Leasing and similar rights | 25 | €122,869 | €89,605 | -€33,264 | -27.1% |
| Financial fixed assets | 28 | €61,765 | €246,765 | +€185,000 | +300% |
| Current assets | 29/58 | €357,504 | €277,711 | -€79,793 | -22.3% |
| Amounts receivable after more than one year | 29 | €115,532 | - | -€115,532 | |
| Other amounts receivable | 291 | €115,532 | - | -€115,532 | |
| Amounts receivable within one year | 40/41 | €30,929 | - | -€30,929 | |
| Other amounts receivable | 41 | €30,929 | - | -€30,929 | |
| Cash at bank and in hand | 54/58 | €208,544 | €276,492 | +€67,948 | +32.6% |
| Deferred charges and accrued income | 490/1 | €2,499 | €1,219 | -€1,279 | -51.2% |
| Total equity and liabilities | 10/49 | €1,391,191 | €1,383,357 | -€7,834 | -0.6% |
| Equity | 10/15 | €323,196 | €305,998 | -€17,198 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,551 | -€49 | -0.3% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €302,736 | €285,587 | -€17,149 | -5.7% |
| Amounts payable | 17/49 | €1,067,995 | €1,077,359 | +€9,364 | +0.9% |
| Amounts payable after more than one year | 17 | €799,561 | €704,351 | -€95,211 | -11.9% |
| Financial debts | 170/4 | €799,561 | €704,351 | -€95,211 | -11.9% |
| Amounts payable within one year | 42/48 | €268,433 | €323,441 | +€55,008 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €127,742 | €114,783 | -€12,958 | -10.1% |
| Trade debts | 44 | €27,609 | €35,881 | +€8,273 | +30.0% |
| Suppliers | 440/4 | €27,609 | €35,881 | +€8,273 | +30.0% |
| Taxes, remuneration and social security | 45 | €72,254 | €133,370 | +€61,116 | +84.6% |
| Taxes | 450/3 | €56,220 | €117,161 | +€60,941 | +108% |
| Remuneration and social security | 454/9 | €16,035 | €16,210 | +€175 | +1.1% |
| Other amounts payable | 47/48 | €40,828 | €39,406 | -€1,422 | -3.5% |
| Accrued charges and deferred income | 492/3 | - | €49,567 | +€49,567 | |
| Remuneration, social security and pensions | 62 | €125,280 | €136,927 | +€11,647 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,275 | €130,106 | -€8,169 | -5.9% |
| Other operating charges | 640/8 | €16,327 | €9,156 | -€7,171 | -43.9% |
| Gross operating margin | 9900 | €620,011 | €660,533 | +€40,523 | +6.5% |
| Operating profit (loss) | 9901 | €340,129 | €384,345 | +€44,216 | +13.0% |
| Financial income | 75/76B | €1,945 | €38 | -€1,907 | -98.1% |
| Recurring financial income | 75 | €1,945 | €38 | -€1,907 | -98.1% |
| Financial charges | 65/66B | €21,144 | €17,842 | -€3,302 | -15.6% |
| Recurring financial charges | 65 | €21,144 | €17,842 | -€3,302 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €320,930 | €366,541 | +€45,610 | +14.2% |
| Income taxes | 67/77 | €96,220 | €98,103 | +€1,883 | +2.0% |
| Profit (loss) for the period | 9904 | €224,710 | €268,438 | +€43,727 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €224,710 | €268,438 | +€43,727 | +19.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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 6 November 2026 via checked.be.