PARODENTAS: what changed
Two fiscal 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.
PARODENTAS
Largest movements
- Cash +€114,686
up €114,686 (+111.0%), from €103,306 to €217,991
mainly Net result for the year (+€158,593) and Depreciation (+€15,622)
- Tangible fixed assets +€28,748
up €28,748 (+254.8%), from €11,281 to €40,029
of which Plant, machinery and equipment: +€36,458
- Deferred charges and accrued income +€21,651
up €21,651 (+212.8%), from €10,176 to €31,827
- Receivables within one year -€6,046
down €6,046 (-74.8%), from €8,078 to €2,032
of which Trade receivables: -€7,286
- Reserves +€158,593
up €158,593 (+155.9%), from €101,710 to €260,303
- Tax, wage and social debts +€10,962
up €10,962 (+357.3%), from €3,068 to €14,030
- Current portion of long-term debt -€6,225
no longer reported in 2025 (was €6,225)
- Other debts -€4,208
no longer reported in 2025 (was €4,208)
- Gross operating margin +€93,354
up €93,354 (+67.0%), from €139,362 to €232,716
- Taxes +€24,322
up €24,322 (+83.3%), from €29,208 to €53,530
- Depreciation +€7,780
up €7,780 (+99.2%), from €7,841 to €15,622
- Financial income -€6,408
down €6,408 (-97.4%), from €6,580 to €172
- Financial charges -€5,554
down €5,554 (-97.3%), from €5,711 to €157
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.
Cash bridge derived
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 | €132,840 | €291,879 | +€159,039 | +119.7% |
| Fixed assets | 21/28 | €11,281 | €40,029 | +€28,748 | +254.8% |
| Tangible fixed assets | 22/27 | €11,281 | €40,029 | +€28,748 | +254.8% |
| Plant, machinery and equipment | 23 | - | €36,458 | +€36,458 | |
| Furniture and vehicles | 24 | €11,281 | €3,570 | -€7,711 | -68.4% |
| Current assets | 29/58 | €121,559 | €251,850 | +€130,291 | +107.2% |
| Amounts receivable within one year | 40/41 | €8,078 | €2,032 | -€6,046 | -74.8% |
| Trade receivables | 40 | €8,078 | €792 | -€7,286 | -90.2% |
| Other amounts receivable | 41 | - | €1,240 | +€1,240 | |
| Cash at bank and in hand | 54/58 | €103,306 | €217,991 | +€114,686 | +111.0% |
| Deferred charges and accrued income | 490/1 | €10,176 | €31,827 | +€21,651 | +212.8% |
| Total equity and liabilities | 10/49 | €132,840 | €291,879 | +€159,039 | +119.7% |
| Equity | 10/15 | €113,710 | €272,303 | +€158,593 | +139.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €101,710 | €260,303 | +€158,593 | +155.9% |
| Distributable reserves | 133 | €101,710 | €260,303 | +€158,593 | +155.9% |
| Amounts payable | 17/49 | €19,130 | €19,576 | +€446 | +2.3% |
| Amounts payable after more than one year | 17 | €2,605 | €2,605 | = | 0.0% |
| Financial debts | 170/4 | €2,605 | €2,605 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,525 | €16,971 | +€446 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €6,225 | - | -€6,225 | |
| Trade debts | 44 | €3,024 | €2,941 | -€83 | -2.7% |
| Suppliers | 440/4 | €3,024 | €2,941 | -€83 | -2.7% |
| Taxes, remuneration and social security | 45 | €3,068 | €14,030 | +€10,962 | +357.3% |
| Taxes | 450/3 | €3,068 | €14,030 | +€10,962 | +357.3% |
| Other amounts payable | 47/48 | €4,208 | - | -€4,208 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,841 | €15,622 | +€7,780 | +99.2% |
| Other operating charges | 640/8 | €1,471 | €4,986 | +€3,515 | +238.9% |
| Gross operating margin | 9900 | €139,362 | €232,716 | +€93,354 | +67.0% |
| Operating profit (loss) | 9901 | €130,049 | €212,107 | +€82,058 | +63.1% |
| Financial income | 75/76B | €6,580 | €172 | -€6,408 | -97.4% |
| Recurring financial income | 75 | €6,580 | €172 | -€6,408 | -97.4% |
| Financial charges | 65/66B | €5,711 | €157 | -€5,554 | -97.3% |
| Recurring financial charges | 65 | €5,711 | €157 | -€5,554 | -97.3% |
| Profit (loss) for the period before taxes | 9903 | €130,918 | €212,123 | +€81,204 | +62.0% |
| Income taxes | 67/77 | €29,208 | €53,530 | +€24,322 | +83.3% |
| Profit (loss) for the period | 9904 | €101,710 | €158,593 | +€56,883 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €101,710 | €158,593 | +€56,883 | +55.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.