P.G. 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.
P.G. Dental
Largest movements
- Cash +€53,468
up €53,468 (+80.5%), from €66,424 to €119,892
mainly Net result for the year (+€62,510) and Tax, wage and social debts (+€931)
- Deferred charges and accrued income +€9,367
up €9,367 (+59.0%), from €15,879 to €25,246
- Reserves +€62,510
up €62,510 (+81.5%), from €76,697 to €139,207
- Gross operating margin +€3,321
up €3,321 (+4.4%), from €75,824 to €79,145
- Taxes +€931
up €931 (+6.0%), from €15,539 to €16,470
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 | €82,373 | €145,138 | +€62,765 | +76.2% |
| Current assets | 29/58 | €82,373 | €145,138 | +€62,765 | +76.2% |
| Amounts receivable within one year | 40/41 | €70 | - | -€70 | |
| Trade receivables | 40 | €70 | - | -€70 | |
| Cash at bank and in hand | 54/58 | €66,424 | €119,892 | +€53,468 | +80.5% |
| Deferred charges and accrued income | 490/1 | €15,879 | €25,246 | +€9,367 | +59.0% |
| Total equity and liabilities | 10/49 | €82,373 | €145,138 | +€62,765 | +76.2% |
| Equity | 10/15 | €78,697 | €141,207 | +€62,510 | +79.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,697 | €139,207 | +€62,510 | +81.5% |
| Distributable reserves | 133 | €76,697 | €139,207 | +€62,510 | +81.5% |
| Amounts payable | 17/49 | €3,676 | €3,931 | +€255 | +6.9% |
| Amounts payable within one year | 42/48 | €3,676 | €3,931 | +€255 | +6.9% |
| Trade debts | 44 | €2,263 | €2,288 | +€24 | +1.1% |
| Suppliers | 440/4 | €2,263 | €2,288 | +€24 | +1.1% |
| Taxes, remuneration and social security | 45 | €539 | €1,470 | +€931 | +173% |
| Taxes | 450/3 | €539 | €1,470 | +€931 | +173% |
| Other amounts payable | 47/48 | €874 | €173 | -€700 | -80.2% |
| Other operating charges | 640/8 | €534 | €120 | -€414 | -77.5% |
| Gross operating margin | 9900 | €75,824 | €79,145 | +€3,321 | +4.4% |
| Operating profit (loss) | 9901 | €75,290 | €79,025 | +€3,735 | +5.0% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €49 | €45 | -€4 | -8.4% |
| Recurring financial charges | 65 | €49 | €45 | -€4 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €75,246 | €78,980 | +€3,734 | +5.0% |
| Income taxes | 67/77 | €15,539 | €16,470 | +€931 | +6.0% |
| Profit (loss) for the period | 9904 | €59,707 | €62,510 | +€2,803 | +4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €59,707 | €62,510 | +€2,803 | +4.7% |
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 19 October 2026 via checked.be.