PARO DENTIS: 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.
PARO DENTIS
Largest movements
- Receivables within one year +€23,245
new in 2025: €23,245
of which Other amounts receivable: +€15,761
- Deferred charges and accrued income -€6,384
down €6,384 (-57.1%), from €11,183 to €4,799
- Cash -€4,625
no longer reported in 2025 (was €4,625)
mainly Receivables within one year (-€23,245) and Other debts (-€19,978)
- Formation expenses -€577
down €577 (-24.5%), from €2,350 to €1,774
- Other debts -€19,978
no longer reported in 2025 (was €19,978)
- Current portion of long-term debt +€9,998
new in 2025: €9,998
- Reserves +€5,586
new in 2025: €5,586
- Debts after one year +€5,149
new in 2025: €5,149
- Short-term financial debts +€3,756
new in 2025: €3,756
- Gross operating margin +€11,949
up €11,949 (+143%), from €8,357 to €20,306
- Other operating charges -€2,656
down €2,656 (-74.1%), from €3,582 to €926
- Taxes +€2,269
up €2,269 (+265%), from €855 to €3,124
- Depreciation +€712
up €712 (+30.1%), from €2,365 to €3,077
- Financial charges -€698
down €698 (-14.2%), from €4,924 to €4,226
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 | €22,255 | €33,920 | +€11,665 | +52.4% |
| Formation expenses | 20 | €2,350 | €1,774 | -€577 | -24.5% |
| Fixed assets | 21/28 | €4,097 | €4,103 | +€6 | +0.1% |
| Tangible fixed assets | 22/27 | €4,097 | €4,103 | +€6 | +0.1% |
| Furniture and vehicles | 24 | €4,097 | €4,103 | +€6 | +0.1% |
| Current assets | 29/58 | €15,808 | €28,044 | +€12,236 | +77.4% |
| Amounts receivable within one year | 40/41 | - | €23,245 | +€23,245 | |
| Trade receivables | 40 | - | €7,484 | +€7,484 | |
| Other amounts receivable | 41 | - | €15,761 | +€15,761 | |
| Cash at bank and in hand | 54/58 | €4,625 | - | -€4,625 | |
| Deferred charges and accrued income | 490/1 | €11,183 | €4,799 | -€6,384 | -57.1% |
| Total equity and liabilities | 10/49 | €22,255 | €33,920 | +€11,665 | +52.4% |
| Equity | 10/15 | -€1,368 | €7,586 | +€8,954 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €5,586 | +€5,586 | |
| Distributable reserves | 133 | - | €5,586 | +€5,586 | |
| Profit (loss) carried forward | 14 | -€3,368 | - | +€3,368 | |
| Amounts payable | 17/49 | €23,623 | €26,335 | +€2,711 | +11.5% |
| Amounts payable after more than one year | 17 | - | €5,149 | +€5,149 | |
| Financial debts | 170/4 | - | €5,149 | +€5,149 | |
| Amounts payable within one year | 42/48 | €23,623 | €21,131 | -€2,492 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,998 | +€9,998 | |
| Financial debts | 43 | - | €3,756 | +€3,756 | |
| Credit institutions | 430/8 | - | €3,756 | +€3,756 | |
| Trade debts | 44 | €2,790 | €3,398 | +€608 | +21.8% |
| Suppliers | 440/4 | €2,790 | €3,398 | +€608 | +21.8% |
| Taxes, remuneration and social security | 45 | €855 | €3,979 | +€3,124 | +365% |
| Taxes | 450/3 | €855 | €3,979 | +€3,124 | +365% |
| Other amounts payable | 47/48 | €19,978 | - | -€19,978 | |
| Accrued charges and deferred income | 492/3 | - | €54 | +€54 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,365 | €3,077 | +€712 | +30.1% |
| Other operating charges | 640/8 | €3,582 | €926 | -€2,656 | -74.1% |
| Gross operating margin | 9900 | €8,357 | €20,306 | +€11,949 | +143% |
| Operating profit (loss) | 9901 | €2,411 | €16,303 | +€13,893 | +576% |
| Financial charges | 65/66B | €4,924 | €4,226 | -€698 | -14.2% |
| Recurring financial charges | 65 | €4,924 | €4,226 | -€698 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,513 | €12,078 | +€14,591 | |
| Income taxes | 67/77 | €855 | €3,124 | +€2,269 | +265% |
| Profit (loss) for the period | 9904 | -€3,368 | €8,954 | +€12,322 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,368 | €8,954 | +€12,322 |
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 18 October 2026 via checked.be.