ParoRepair: what changed
What changed
ParoRepair
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€88,169
2024 · €92,755-€4,586
Equity
€30,388
2024 · €22,219+€8,169
Cash
€147,169
2024 · €230,520-€83,351
Balance sheet total
€235,068
2024 · €326,665-€91,598
Largest movements
Assets
- Cash -€83,351
down €83,351 (-36.2%), from €230,520 to €147,169
mainly Contributions, distributions and other (-€80,000) and Other debts (-€69,859)
- Tangible fixed assets -€13,424
down €13,424 (-15.4%), from €87,323 to €73,899
of which Furniture and vehicles: -€12,349
- Deferred charges and accrued income +€4,078
up €4,078 (+83.9%), from €4,861 to €8,939
Equity and liabilities
- Other debts -€69,859
down €69,859 (-32.6%), from €214,001 to €144,142
- Debts after one year -€19,607
down €19,607 (-53.4%), from €36,744 to €17,137
- Tax, wage and social debts -€9,504
down €9,504 (-33.4%), from €28,461 to €18,956
of which Taxes: -€7,387
- Profit (loss) carried forward +€8,169
up €8,169 (+464%), from €1,759 to €9,928
Income statement
- Gross operating margin -€11,678
down €11,678 (-5.9%), from €196,702 to €185,023
- Depreciation -€6,877
down €6,877 (-21.1%), from €32,620 to €25,743
- Staff costs +€2,847
up €2,847 (+6.9%), from €40,968 to €43,815
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€92,755
Gross operating margin
-€11,678
Staff costs
-€2,847
Depreciation
+€6,877
Other operating charges
+€138
Financial income
+€588
Financial charges
+€927
Taxes
+€1,409
Result 2025
€88,169
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€28,035
Investment
-€12,319
Financing
-€99,066
Cash 2024
€230,520
From operations (derived)
+€28,035
Net result for the year
+€88,169
Depreciation
+€25,743
Receivables within one year
-€1,099
Deferred charges and accrued income
-€4,078
Trade debts
+€1,256
Tax, wage and social debts
-€9,504
Other debts
-€69,859
Accrued charges and deferred income
-€2,593
Investment (derived)
-€12,319
Investment in fixed assets (net)
-€12,319
Financing
-€99,066
Debts after one year
-€19,607
Current portion of long-term debt
+€540
Contributions, distributions and other
-€80,000
Cash 2025
€147,169
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,665 | €235,068 | -€91,598 | -28.0% |
| Fixed assets | 21/28 | €87,373 | €73,949 | -€13,424 | -15.4% |
| Tangible fixed assets | 22/27 | €87,323 | €73,899 | -€13,424 | -15.4% |
| Furniture and vehicles | 24 | €60,316 | €47,968 | -€12,349 | -20.5% |
| Other tangible fixed assets | 26 | €27,006 | €25,931 | -€1,075 | -4.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €239,293 | €161,119 | -€78,174 | -32.7% |
| Amounts receivable within one year | 40/41 | €3,912 | €5,011 | +€1,099 | +28.1% |
| Trade receivables | 40 | €3,912 | €3,392 | -€520 | -13.3% |
| Other amounts receivable | 41 | - | €1,619 | +€1,619 | |
| Cash at bank and in hand | 54/58 | €230,520 | €147,169 | -€83,351 | -36.2% |
| Deferred charges and accrued income | 490/1 | €4,861 | €8,939 | +€4,078 | +83.9% |
| Total equity and liabilities | 10/49 | €326,665 | €235,068 | -€91,598 | -28.0% |
| Equity | 10/15 | €22,219 | €30,388 | +€8,169 | +36.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,759 | €9,928 | +€8,169 | +464% |
| Amounts payable | 17/49 | €304,447 | €204,680 | -€99,767 | -32.8% |
| Amounts payable after more than one year | 17 | €36,744 | €17,137 | -€19,607 | -53.4% |
| Financial debts | 170/4 | €36,744 | €17,137 | -€19,607 | -53.4% |
| Amounts payable within one year | 42/48 | €265,110 | €187,543 | -€77,567 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €19,066 | €19,607 | +€540 | +2.8% |
| Trade debts | 44 | €3,581 | €4,837 | +€1,256 | +35.1% |
| Suppliers | 440/4 | €3,581 | €4,837 | +€1,256 | +35.1% |
| Taxes, remuneration and social security | 45 | €28,461 | €18,956 | -€9,504 | -33.4% |
| Taxes | 450/3 | €21,787 | €14,400 | -€7,387 | -33.9% |
| Remuneration and social security | 454/9 | €6,674 | €4,556 | -€2,117 | -31.7% |
| Other amounts payable | 47/48 | €214,001 | €144,142 | -€69,859 | -32.6% |
| Accrued charges and deferred income | 492/3 | €2,593 | - | -€2,593 | |
| Remuneration, social security and pensions | 62 | €40,968 | €43,815 | +€2,847 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,620 | €25,743 | -€6,877 | -21.1% |
| Other operating charges | 640/8 | €489 | €351 | -€138 | -28.3% |
| Gross operating margin | 9900 | €196,702 | €185,023 | -€11,678 | -5.9% |
| Operating profit (loss) | 9901 | €122,625 | €115,115 | -€7,510 | -6.1% |
| Financial income | 75/76B | €428 | €1,016 | +€588 | +138% |
| Recurring financial income | 75 | €428 | €1,016 | +€588 | +138% |
| Financial charges | 65/66B | €3,498 | €2,571 | -€927 | -26.5% |
| Recurring financial charges | 65 | €3,308 | €2,444 | -€865 | -26.1% |
| Non-recurring financial charges | 66B | €189 | €127 | -€62 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €119,555 | €113,560 | -€5,995 | -5.0% |
| Income taxes | 67/77 | €26,800 | €25,391 | -€1,409 | -5.3% |
| Profit (loss) for the period | 9904 | €92,755 | €88,169 | -€4,586 | -4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €92,755 | €88,169 | -€4,586 | -4.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.