A.PRO.DENTAL: 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.
A.PRO.DENTAL
Largest movements
- Receivables within one year -€22,504
down €22,504 (-50.4%), from €44,673 to €22,169
of which Trade receivables: -€22,760
- Tangible fixed assets +€14,993
up €14,993 (+1,310%), from €1,145 to €16,138
- Cash -€685
no longer reported in 2025 (was €685)
mainly Trade debts (-€20,639) and Investment in fixed assets (net) (-€16,400)
- Other debts +€21,159
up €21,159 (+130%), from €16,298 to €37,457
- Trade debts -€20,639
down €20,639 (-60.2%), from €34,266 to €13,628
- Tax, wage and social debts -€5,293
no longer reported in 2025 (was €5,293)
- Profit (loss) carried forward -€3,466
down €3,466 (-35.2%), from -€9,854 to -€13,320
- Financial charges -€28,008
down €28,008 (-92.7%), from €30,221 to €2,213
of which Non-recurring financial charges: -€27,954
- Turnover +€10,629
new in 2025: €10,629
- Purchases and services +€8,644
new in 2025: €8,644
- Gross operating margin -€2,607
down €2,607 (-56.8%), from €4,592 to €1,985
- Other operating charges +€1,181
new in 2025: €1,181
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 | €46,503 | €38,307 | -€8,196 | -17.6% |
| Fixed assets | 21/28 | €1,145 | €16,138 | +€14,993 | +1,310% |
| Tangible fixed assets | 22/27 | €1,145 | €16,138 | +€14,993 | +1,310% |
| Furniture and vehicles | 24 | €1,145 | €16,138 | +€14,993 | +1,310% |
| Current assets | 29/58 | €45,358 | €22,169 | -€23,190 | -51.1% |
| Amounts receivable within one year | 40/41 | €44,673 | €22,169 | -€22,504 | -50.4% |
| Trade receivables | 40 | €44,673 | €21,913 | -€22,760 | -50.9% |
| Other amounts receivable | 41 | - | €256 | +€256 | |
| Cash at bank and in hand | 54/58 | €685 | - | -€685 | |
| Total equity and liabilities | 10/49 | €46,503 | €38,307 | -€8,196 | -17.6% |
| Equity | 10/15 | -€9,354 | -€12,820 | -€3,466 | -37.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,854 | -€13,320 | -€3,466 | -35.2% |
| Amounts payable | 17/49 | €55,858 | €51,127 | -€4,730 | -8.5% |
| Amounts payable within one year | 42/48 | €55,858 | €51,127 | -€4,730 | -8.5% |
| Financial debts | 43 | - | €42 | +€42 | |
| Credit institutions | 430/8 | - | €42 | +€42 | |
| Trade debts | 44 | €34,266 | €13,628 | -€20,639 | -60.2% |
| Suppliers | 440/4 | €34,266 | €13,628 | -€20,639 | -60.2% |
| Taxes, remuneration and social security | 45 | €5,293 | - | -€5,293 | |
| Taxes | 450/3 | €5,293 | - | -€5,293 | |
| Other amounts payable | 47/48 | €16,298 | €37,457 | +€21,159 | +130% |
| Turnover | 70 | - | €10,629 | +€10,629 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,644 | +€8,644 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €925 | €1,407 | +€482 | +52.1% |
| Other operating charges | 640/8 | - | €1,181 | +€1,181 | |
| Gross operating margin | 9900 | €4,592 | €1,985 | -€2,607 | -56.8% |
| Operating profit (loss) | 9901 | €3,667 | -€602 | -€4,269 | |
| Financial income | 75/76B | €228 | - | -€228 | |
| Recurring financial income | 75 | €228 | - | -€228 | |
| Non-recurring financial income | 76B | €228 | - | -€228 | |
| Financial charges | 65/66B | €30,221 | €2,213 | -€28,008 | -92.7% |
| Recurring financial charges | 65 | €301 | €247 | -€54 | -18.0% |
| Non-recurring financial charges | 66B | €29,921 | €1,967 | -€27,954 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,326 | -€2,816 | +€23,511 | +89.3% |
| Income taxes | 67/77 | - | €650 | +€650 | |
| Profit (loss) for the period | 9904 | -€26,326 | -€3,466 | +€22,861 | +86.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,326 | -€3,466 | +€22,861 | +86.8% |
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 30 October 2026 via checked.be.