ParodontoLouis: 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.
ParodontoLouis
Largest movements
- Cash +€140,195
up €140,195 (+297%), from €47,148 to €187,343
mainly Net result for the year (+€141,053) and Depreciation (+€76,671)
- Tangible fixed assets -€48,259
down €48,259 (-4.6%), from €1.0m to €995,056
of which Land and buildings: -€35,133
- Current investments -€37,000
down €37,000 (-22.7%), from €163,000 to €126,000
- Reserves +€76,530
up €76,530 (+13.9%), from €551,480 to €628,011
- Debts after one year -€67,551
down €67,551 (-11.2%), from €605,637 to €538,086
- Trade debts +€31,148
up €31,148 (+8,033%), from €388 to €31,535
- Tax, wage and social debts +€18,462
up €18,462 (+185%), from €10,006 to €28,468
of which Taxes: +€16,000
- Profit (loss) carried forward +€15,522
no longer reported in 2025 (was -€15,522)
- Gross operating margin +€119,179
up €119,179 (+56.8%), from €209,819 to €328,999
- Taxes +€44,617
up €44,617 (+317%), from €14,090 to €58,706
- Depreciation -€32,838
down €32,838 (-30.0%), from €109,508 to €76,671
- Financial income +€6,376
up €6,376 (+353%), from €1,804 to €8,180
- Staff costs +€4,838
up €4,838 (+15.6%), from €31,000 to €35,837
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 | €1,284,930 | €1,358,051 | +€73,122 | +5.7% |
| Fixed assets | 21/28 | €1,043,315 | €995,056 | -€48,259 | -4.6% |
| Tangible fixed assets | 22/27 | €1,043,315 | €995,056 | -€48,259 | -4.6% |
| Land and buildings | 22 | €934,741 | €899,608 | -€35,133 | -3.8% |
| Plant, machinery and equipment | 23 | €44,634 | €51,233 | +€6,599 | +14.8% |
| Furniture and vehicles | 24 | €63,940 | €44,214 | -€19,726 | -30.9% |
| Current assets | 29/58 | €241,615 | €362,996 | +€121,381 | +50.2% |
| Stocks and contracts in progress | 3 | €6,363 | €13,005 | +€6,642 | +104% |
| Stocks | 30/36 | €6,363 | €13,005 | +€6,642 | +104% |
| Amounts receivable within one year | 40/41 | €16,060 | €26,136 | +€10,075 | +62.7% |
| Trade receivables | 40 | €155 | €2,727 | +€2,572 | +1,665% |
| Other amounts receivable | 41 | €15,906 | €23,409 | +€7,503 | +47.2% |
| Current investments | 50/53 | €163,000 | €126,000 | -€37,000 | -22.7% |
| Cash at bank and in hand | 54/58 | €47,148 | €187,343 | +€140,195 | +297% |
| Deferred charges and accrued income | 490/1 | €9,044 | €10,512 | +€1,468 | +16.2% |
| Total equity and liabilities | 10/49 | €1,284,930 | €1,358,051 | +€73,122 | +5.7% |
| Equity | 10/15 | €548,358 | €640,411 | +€92,053 | +16.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €551,480 | €628,011 | +€76,530 | +13.9% |
| Distributable reserves | 133 | €551,480 | €628,011 | +€76,530 | +13.9% |
| Profit (loss) carried forward | 14 | -€15,522 | - | +€15,522 | |
| Amounts payable | 17/49 | €736,572 | €717,641 | -€18,931 | -2.6% |
| Amounts payable after more than one year | 17 | €605,637 | €538,086 | -€67,551 | -11.2% |
| Financial debts | 170/4 | €605,637 | €538,086 | -€67,551 | -11.2% |
| Amounts payable within one year | 42/48 | €130,935 | €179,554 | +€48,619 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €65,541 | €67,551 | +€2,010 | +3.1% |
| Trade debts | 44 | €388 | €31,535 | +€31,148 | +8,033% |
| Suppliers | 440/4 | €388 | €31,535 | +€31,148 | +8,033% |
| Taxes, remuneration and social security | 45 | €10,006 | €28,468 | +€18,462 | +185% |
| Taxes | 450/3 | €8,348 | €24,348 | +€16,000 | +192% |
| Remuneration and social security | 454/9 | €1,658 | €4,121 | +€2,462 | +148% |
| Other amounts payable | 47/48 | €55,000 | €52,000 | -€3,000 | -5.5% |
| Remuneration, social security and pensions | 62 | €31,000 | €35,837 | +€4,838 | +15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,508 | €76,671 | -€32,838 | -30.0% |
| Other operating charges | 640/8 | €4,375 | €5,467 | +€1,092 | +25.0% |
| Non-recurring operating charges | 66A | €2,400 | - | -€2,400 | |
| Gross operating margin | 9900 | €209,819 | €328,999 | +€119,179 | +56.8% |
| Operating profit (loss) | 9901 | €62,537 | €211,024 | +€148,487 | +237% |
| Financial income | 75/76B | €1,804 | €8,180 | +€6,376 | +353% |
| Recurring financial income | 75 | €1,804 | €8,180 | +€6,376 | +353% |
| Financial charges | 65/66B | €20,235 | €19,445 | -€791 | -3.9% |
| Recurring financial charges | 65 | €20,235 | €19,445 | -€791 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €44,105 | €199,759 | +€155,654 | +353% |
| Income taxes | 67/77 | €14,090 | €58,706 | +€44,617 | +317% |
| Profit (loss) for the period | 9904 | €30,016 | €141,053 | +€111,037 | +370% |
| Profit (loss) for the period to be appropriated | 9905 | €30,016 | €141,053 | +€111,037 | +370% |
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 20 October 2026 via checked.be.