MARC BODSON DENTISTE: 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.
MARC BODSON DENTISTE
Largest movements
- Current investments +€46,128
up €46,128 (+27.8%), from €166,181 to €212,309
- Tangible fixed assets -€16,379
down €16,379 (-27.6%), from €59,366 to €42,987
- Cash +€15,562
up €15,562 (+33.3%), from €46,709 to €62,270
mainly Net result for the year (+€48,584) and Depreciation (+€21,757)
- Deferred charges and accrued income -€4,382
down €4,382 (-73.1%), from €5,994 to €1,611
- Reserves +€34,467
up €34,467 (+15.1%), from €228,967 to €263,434
- Other debts +€13,183
up €13,183 (+214%), from €6,163 to €19,346
- Debts after one year -€7,126
down €7,126 (-49.3%), from €14,443 to €7,318
- Gross operating margin -€4,345
down €4,345 (-3.4%), from €127,108 to €122,763
- Depreciation +€2,180
up €2,180 (+11.1%), from €19,578 to €21,757
- Staff costs +€1,758
up €1,758 (+5.4%), from €32,776 to €34,534
- Taxes -€1,704
down €1,704 (-8.1%), from €21,054 to €19,349
- Financial income +€1,621
up €1,621 (+62.6%), from €2,590 to €4,211
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 | €278,249 | €321,091 | +€42,842 | +15.4% |
| Fixed assets | 21/28 | €59,366 | €42,987 | -€16,379 | -27.6% |
| Tangible fixed assets | 22/27 | €59,366 | €42,987 | -€16,379 | -27.6% |
| Plant, machinery and equipment | 23 | €2,353 | €115 | -€2,238 | -95.1% |
| Furniture and vehicles | 24 | €36,510 | €29,419 | -€7,091 | -19.4% |
| Leasing and similar rights | 25 | €19,013 | €12,652 | -€6,361 | -33.5% |
| Other tangible fixed assets | 26 | €1,490 | €801 | -€688 | -46.2% |
| Current assets | 29/58 | €218,883 | €278,104 | +€59,221 | +27.1% |
| Amounts receivable within one year | 40/41 | - | €1,914 | +€1,914 | |
| Other amounts receivable | 41 | - | €1,914 | +€1,914 | |
| Current investments | 50/53 | €166,181 | €212,309 | +€46,128 | +27.8% |
| Cash at bank and in hand | 54/58 | €46,709 | €62,270 | +€15,562 | +33.3% |
| Deferred charges and accrued income | 490/1 | €5,994 | €1,611 | -€4,382 | -73.1% |
| Total equity and liabilities | 10/49 | €278,249 | €321,091 | +€42,842 | +15.4% |
| Equity | 10/15 | €242,274 | €276,741 | +€34,467 | +14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €228,967 | €263,434 | +€34,467 | +15.1% |
| Distributable reserves | 133 | €228,967 | €263,434 | +€34,467 | +15.1% |
| Profit (loss) carried forward | 14 | €907 | €907 | = | 0.0% |
| Amounts payable | 17/49 | €35,975 | €44,350 | +€8,375 | +23.3% |
| Amounts payable after more than one year | 17 | €14,443 | €7,318 | -€7,126 | -49.3% |
| Financial debts | 170/4 | €14,443 | €7,318 | -€7,126 | -49.3% |
| Amounts payable within one year | 42/48 | €21,485 | €36,914 | +€15,429 | +71.8% |
| Current portion of amounts payable after more than one year | 42 | €6,006 | €6,804 | +€798 | +13.3% |
| Trade debts | 44 | €3,789 | €5,237 | +€1,448 | +38.2% |
| Suppliers | 440/4 | €3,789 | €5,237 | +€1,448 | +38.2% |
| Taxes, remuneration and social security | 45 | €5,527 | €5,527 | = | 0.0% |
| Taxes | 450/3 | €5,527 | €5,527 | = | 0.0% |
| Other amounts payable | 47/48 | €6,163 | €19,346 | +€13,183 | +214% |
| Accrued charges and deferred income | 492/3 | €47 | €119 | +€72 | +153% |
| Non-recurring operating income | 76A | €73 | - | -€73 | |
| Remuneration, social security and pensions | 62 | €32,776 | €34,534 | +€1,758 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,578 | €21,757 | +€2,180 | +11.1% |
| Other operating charges | 640/8 | €1,483 | €1,301 | -€181 | -12.2% |
| Gross operating margin | 9900 | €127,108 | €122,763 | -€4,345 | -3.4% |
| Operating profit (loss) | 9901 | €73,272 | €65,171 | -€8,101 | -11.1% |
| Financial income | 75/76B | €2,590 | €4,211 | +€1,621 | +62.6% |
| Recurring financial income | 75 | €2,590 | €4,211 | +€1,621 | +62.6% |
| Financial charges | 65/66B | €1,884 | €1,449 | -€436 | -23.1% |
| Recurring financial charges | 65 | €1,884 | €1,449 | -€436 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €73,977 | €67,933 | -€6,044 | -8.2% |
| Income taxes | 67/77 | €21,054 | €19,349 | -€1,704 | -8.1% |
| Profit (loss) for the period | 9904 | €52,924 | €48,584 | -€4,340 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €52,924 | €48,584 | -€4,340 | -8.2% |
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 29 October 2026 via checked.be.