Bernard GRAMME Dentiste
ActiveSummary
Bernard GRAMME Dentiste has been active since 1990 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €343k and a net result of €21k. Equity remains stable across the filed fiscal years (±1.1% per year). Its solvency ranks better than 95% of 16546 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.1% (very low).
Checked score
Score 2025
85
/ 100
Excellent
The score weighs solvency, liquidity, profitability and financial development. Bankruptcy probability contributes 35%. Every signal that weighs is under Signals.
Axes · tick = 2024
Profitability76▲+5
Solvency100=
Growth78▲+46
Track record100
Bankruptcy probability, 12 months
0.1%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €25k at 30 days acceptable
Liquidity ample (current ratio 35.0 against 43.63 in 2024; short-term debt: 2.6% and cash: 3.2% of total assets), and 2.6% of the assets are financed with debt.
Credit advice for your own amount and term
Signals
Five signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Lower-failure-rate sector
In this sector companies fail less often than the Belgian average.
Gazette · bankruptcies per sector, NACE 86
Relative position
BE, all sectors
reference
Sector 86
lower
← fewer bankruptcies
more bankruptcies →
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
97.4%
Return on assets
5.8%
Age of the figures
9 mo
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 23-05-2026, 69 days ahead of the deadline.
NBB · 10 filingsDeviation from the deadline
2025
69 d early
2024
on the day
2023
23 d late
2022
2 d late
2021
30 d late
2020
2 d early
2019
21 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
24-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€343k▲ 6.4%
2024 · €322k
2018: €324k
2019: €317k
2020: €283k
2021: €295k
2022: €321k
2023: €317k
2024: €322k
2018 → 2025
Total assets
€352k▲ 7.1%
2024 · €329k
2018: €332k
2019: €325k
2020: €291k
2021: €303k
2022: €338k
2023: €327k
2024: €329k
2018 → 2025
Net result
€21k▲ 285%
2024 · €5k
2018: €12k
2019: €-7k
2020: €-34k
2021: €12k
2022: €26k
2023: €-4k
2024: €5k
2018 → 2025
Working capital
€308k▲ 11.0%
2024 · €278k
2018: €276k
2019: €275k
2020: €256k
2021: €281k
2022: €311k
2023: €312k
2024: €278k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€295k-€321k▲ 8.9%€317k▼ 1.3%€322k▲ 1.7%€343k▲ 6.4%
Operating result€12k-€31k▲ 154%€-4k€6k€29k▲ 347%
Net result€12k-€26k▲ 125%€-4k€5k€21k▲ 285%
Turnover and EBIT margin not published: the micro schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 347% above 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €352k
Fixed assets
€34k ▼ 22.5%
Current assets
€317k ▲ 11.7%
Equity and liabilities €352k
Equity
€343k ▲ 6.4%
Debt
€9k ▲ 40.7%
Debt's share of the balance-sheet total rises from 2.0% to 2.6%. Equity and debt are higher.
Key figures and ratios
EBITDA
€39k▲
2024 · €11k
Cash flow
€31k▲
2024 · €9k
Current ratio
35.00▼
2024 · 43.63
Debt to equity
0.03▲
2024 · 0.02
ROE
6.0%▲
2024 · 1.7%
ROA
5.8%▲
2024 · 1.6%
Interest coverage
120.23▲
2024 · 47.73
Debt ≤ 1 year
€9k▲
2024 · €7k
Income taxes
€10k▲
2024 · €3k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 51 lines
Balance sheet
Code20242025
Assets
Total assets20/58€329k€352k▲
Fixed assets21/28€44k€34k▼
Tangible fixed assets22/27€44k€34k▼
Plant, machinery and equipment23€6k€4k▼
Furniture and vehicles24€39k€30k▼
Other tangible fixed assets26€49€0▼
Financial fixed assets28€19€19=
Current assets29/58€284k€317k▲
Stocks and contracts in progress3€4k€0▼
Stocks30/36€4k€0▼
Amounts receivable within one year40/41€9k€4k▼
Trade receivables40€0-
Other amounts receivable41€9k€4k▼
Current investments50/53€255k€300k▲
Cash at bank and in hand54/58€13k€11k▼
Deferred charges and accrued income490/1€3k€2k▼
Equity and liabilities
Total equity and liabilities10/49€329k€352k▲
Equity10/15€322k€343k▲
Contributions10/11€282k€282k=
Reserves13€34k€55k▲
Non-distributable reserves130/1€29k€29k=
Reserves not available under the articles1311€29k€29k=
Distributable reserves133€5k€26k▲
Profit (loss) carried forward14€5k€5k=
Amounts payable17/49€7k€9k▲
Amounts payable within one year42/48€7k€9k▲
Trade debts44€2k€3k▲
Suppliers440/4€2k€3k▲
Taxes, remuneration and social security45€0€2k▲
Taxes450/3€0€2k▲
Remuneration and social security454/9€0-
Other amounts payable47/48€4k€4k=
Accrued charges and deferred income492/3-€96
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€4k€10k▲
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)631/4€4k€4k=
Other operating charges640/8€1k€922▼
Non-recurring operating charges66A€160€0▼
Gross operating margin9900€15k€43k▲
Operating profit (loss)9901€6k€29k▲
Financial income75/76B€3k€2k▼
Recurring financial income75€3k€2k▼
Financial charges65/66B€220€323▲
Recurring financial charges65€220€323▲
Profit (loss) for the period before taxes9903€9k€30k▲
Income taxes67/77€3k€10k▲
Profit (loss) for the period9904€5k€21k▲
Profit (loss) for the period to be appropriated9905€5k€21k▲
Appropriation of the result
Profit (loss) to be appropriated9906€11k€26k▲
Profit (loss) brought forward from the previous period14P€5k€5k=
Transfer to equity691/2€5k€21k▲
To other reserves6921€5k€21k▲
The notes to these accounts (15 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
23-05
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema
2025
31-07
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
2024
31-12
Financial
Back to profitnet €5k
Net result €5k after one loss-making year.
23-08
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema · 23 days late
2023
02-08
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 2 days late
2022
31-12
Financial
Highest result since 2018net €26k ▲125%
Operating result €31k, net result €26k, both a record.
30-08
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 30 days late
2021
31-12
Financial
Back to profitnet €12k
Net result €12k after 2 loss-making years.
29-07
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial
Weakest financial yearnet €-34k
Net result drops to €-34k, the lowest in the series; recovery starts the following year.
21-08
NBB filing
Annual accounts filed
fiscal year 2019 · micro schema · 21 days late
2019
13-07
NBB filing
Annual accounts filed
fiscal year 2018 · micro schema
2018
30-03
NBB filing
Annual accounts filed
fiscal year 2017 · micro schema
2017
10-07
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Evere
Cannot be placed on the map
This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.
Leuvensesteenweg 9201140 EvereGround area
149 m²
Building footprint
105 m²
Volume, LiDAR
828 m³
Parcel 21372C0117/00X021, Brussels · tallest building 15.8 m, ±3 floors. Linked by address, not a title deed.
1 parcel
Brussels
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 21372C0117/00X021 | Brussels | 149 m² | 1 · 105 m² | 15.8 m · 3 fl. |
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Similar companies · same sector, comparable size
DENTOPOLIS
BE 0425.715.479
Kortenberg · Eq €342,605
PAUL LAMOTTE
BE 0898.481.997
Mechelen · Eq €342,896
CABINET DENTAIRE STEUX JULIE
BE 0863.618.516
Mouscron · Eq €342,414
Saena
BE 0875.030.565
Hasselt · Eq €343,079
TANDARTS-PRAKTIJK SURINX INE
BE 0840.614.173
Sint-Truiden · Eq €343,190
Of 6,942 companies in sector 86230 we hold annual accounts for 4,291. 3,648 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Company data · Crossroads Bank
Identification
Legal formPrivate limited company (pre-2019)
Founded31-12-1990
Fiscal year end31-12
Activities, NACEBEL 2025
86230Dental practice
Sources
Crossroads Bank for EnterprisesNational Bank · 35 filingsAddress and cadastre registers
Scores and ratios are computed by Checked and are not a credit decision.