DENTISTE BENOIT LIMME: 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.
DENTISTE BENOIT LIMME
Largest movements
- Tangible fixed assets -€50,763
down €50,763 (-14.0%), from €363,579 to €312,816
of which Land and buildings: -€25,746
- Current investments +€14,000
up €14,000 (+3.2%), from €441,119 to €455,118
- Provisions -€26,959
down €26,959 (-57.1%), from €47,229 to €20,271
of which Provisions for liabilities and charges: -€25,002
- Reserves +€18,420
up €18,420 (+2.6%), from €717,025 to €735,445
of which Distributable reserves: +€24,290
- Financial charges +€73,983
up €73,983 (+518%), from €14,282 to €88,264
- Provisions -€50,004
down €50,004, from €25,002 to -€25,002
- Gross operating margin -€26,727
down €26,727 (-14.2%), from €188,528 to €161,801
- Taxes -€12,362
down €12,362 (-52.9%), from €23,384 to €11,022
- Depreciation +€4,604
up €4,604 (+10.0%), from €46,158 to €50,763
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,046,301 | €1,018,855 | -€27,446 | -2.6% |
| Fixed assets | 21/28 | €363,579 | €312,816 | -€50,763 | -14.0% |
| Tangible fixed assets | 22/27 | €363,579 | €312,816 | -€50,763 | -14.0% |
| Land and buildings | 22 | €279,555 | €253,809 | -€25,746 | -9.2% |
| Plant, machinery and equipment | 23 | €16,380 | €8,117 | -€8,262 | -50.4% |
| Furniture and vehicles | 24 | €67,644 | €50,890 | -€16,754 | -24.8% |
| Current assets | 29/58 | €682,722 | €706,039 | +€23,317 | +3.4% |
| Amounts receivable within one year | 40/41 | €4,556 | €11,226 | +€6,669 | +146% |
| Trade receivables | 40 | €1,559 | €2,105 | +€546 | +35.0% |
| Other amounts receivable | 41 | €2,997 | €9,120 | +€6,123 | +204% |
| Current investments | 50/53 | €441,119 | €455,118 | +€14,000 | +3.2% |
| Cash at bank and in hand | 54/58 | €234,358 | €234,516 | +€158 | +0.1% |
| Deferred charges and accrued income | 490/1 | €2,689 | €5,179 | +€2,490 | +92.6% |
| Total equity and liabilities | 10/49 | €1,046,301 | €1,018,855 | -€27,446 | -2.6% |
| Equity | 10/15 | €723,225 | €741,645 | +€18,420 | +2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €717,025 | €735,445 | +€18,420 | +2.6% |
| Non-distributable reserves | 130/1 | €8,850 | €8,850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,850 | €8,850 | = | 0.0% |
| Tax-exempt reserves | 132 | €245,432 | €239,562 | -€5,870 | -2.4% |
| Distributable reserves | 133 | €462,743 | €487,032 | +€24,290 | +5.2% |
| Provisions and deferred taxes | 16 | €47,229 | €20,271 | -€26,959 | -57.1% |
| Provisions for liabilities and charges | 160/5 | €25,002 | €0 | -€25,002 | -100% |
| Other liabilities and charges | 164/5 | €25,002 | €0 | -€25,002 | -100% |
| Deferred taxes | 168 | €22,227 | €20,271 | -€1,957 | -8.8% |
| Amounts payable | 17/49 | €275,846 | €256,940 | -€18,907 | -6.9% |
| Amounts payable within one year | 42/48 | €275,846 | €256,940 | -€18,907 | -6.9% |
| Trade debts | 44 | €17,868 | €10,709 | -€7,159 | -40.1% |
| Suppliers | 440/4 | €17,868 | €10,709 | -€7,159 | -40.1% |
| Taxes, remuneration and social security | 45 | €12,929 | €7,034 | -€5,895 | -45.6% |
| Taxes | 450/3 | €10,174 | €4,014 | -€6,159 | -60.5% |
| Remuneration and social security | 454/9 | €2,755 | €3,020 | +€265 | +9.6% |
| Other amounts payable | 47/48 | €245,050 | €239,196 | -€5,853 | -2.4% |
| Remuneration, social security and pensions | 62 | €19,987 | €20,777 | +€790 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,158 | €50,763 | +€4,604 | +10.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €25,002 | -€25,002 | -€50,004 | |
| Other operating charges | 640/8 | €11,442 | €7,237 | -€4,205 | -36.8% |
| Gross operating margin | 9900 | €188,528 | €161,801 | -€26,727 | -14.2% |
| Operating profit (loss) | 9901 | €85,939 | €108,027 | +€22,087 | +25.7% |
| Financial income | 75/76B | €5,419 | €7,723 | +€2,304 | +42.5% |
| Recurring financial income | 75 | €5,419 | €7,723 | +€2,304 | +42.5% |
| Financial charges | 65/66B | €14,282 | €88,264 | +€73,983 | +518% |
| Recurring financial charges | 65 | €14,282 | €88,264 | +€73,983 | +518% |
| Profit (loss) for the period before taxes | 9903 | €77,076 | €27,485 | -€49,591 | -64.3% |
| Transfer from deferred taxes | 780 | €1,762 | €1,957 | +€194 | +11.0% |
| Income taxes | 67/77 | €23,384 | €11,022 | -€12,362 | -52.9% |
| Profit (loss) for the period | 9904 | €55,454 | €18,420 | -€37,035 | -66.8% |
| Transfer from tax-exempt reserves | 789 | €5,287 | €5,870 | +€583 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €60,741 | €24,290 | -€36,451 | -60.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.