PARS DENTAIRE: 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.
PARS DENTAIRE
Largest movements
- Tangible fixed assets -€154,847
down €154,847 (-33.6%), from €460,855 to €306,008
of which Land and buildings: -€80,317
- Receivables within one year +€53,761
up €53,761 (+48.2%), from €111,568 to €165,329
of which Other amounts receivable: +€53,761
- Cash -€15,797
down €15,797 (-4.8%), from €328,268 to €312,470
mainly Debts after one year (-€191,695) and Receivables within one year (-€53,761)
- Deferred charges and accrued income +€15,115
up €15,115 (+37.9%), from €39,929 to €55,045
- Debts after one year -€191,695
down €191,695 (-56.2%), from €341,212 to €149,517
- Other debts +€160,000
up €160,000 (+85.4%), from €187,418 to €347,418
- Trade debts -€49,816
down €49,816 (-74.1%), from €67,196 to €17,380
- Current portion of long-term debt -€49,259
down €49,259 (-37.5%), from €131,411 to €82,152
- Reserves +€14,024
up €14,024 (+52.2%), from €26,862 to €40,886
of which Tax-exempt reserves: +€14,024
- Staff costs +€35,167
up €35,167 (+24.5%), from €143,743 to €178,910
- Gross operating margin +€23,150
up €23,150 (+8.2%), from €283,657 to €306,807
- Depreciation -€13,999
down €13,999 (-13.0%), from €107,718 to €93,718
- Other operating charges -€13,645
down €13,645 (-65.3%), from €20,896 to €7,251
- Taxes +€5,904
up €5,904 (+114%), from €5,160 to €11,064
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,054,619 | €952,852 | -€101,767 | -9.6% |
| Fixed assets | 21/28 | €460,855 | €306,008 | -€154,847 | -33.6% |
| Tangible fixed assets | 22/27 | €460,855 | €306,008 | -€154,847 | -33.6% |
| Land and buildings | 22 | €153,660 | €73,344 | -€80,317 | -52.3% |
| Plant, machinery and equipment | 23 | €111,543 | €86,888 | -€24,654 | -22.1% |
| Furniture and vehicles | 24 | €122,575 | €80,358 | -€42,217 | -34.4% |
| Other tangible fixed assets | 26 | €73,077 | €65,418 | -€7,658 | -10.5% |
| Current assets | 29/58 | €593,765 | €646,844 | +€53,079 | +8.9% |
| Amounts receivable after more than one year | 29 | €114,000 | €114,000 | = | 0.0% |
| Other amounts receivable | 291 | €114,000 | €114,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €111,568 | €165,329 | +€53,761 | +48.2% |
| Trade receivables | 40 | €1,295 | €1,295 | = | 0.0% |
| Other amounts receivable | 41 | €110,273 | €164,035 | +€53,761 | +48.8% |
| Cash at bank and in hand | 54/58 | €328,268 | €312,470 | -€15,797 | -4.8% |
| Deferred charges and accrued income | 490/1 | €39,929 | €55,045 | +€15,115 | +37.9% |
| Total equity and liabilities | 10/49 | €1,054,619 | €952,852 | -€101,767 | -9.6% |
| Equity | 10/15 | €234,053 | €248,077 | +€14,024 | +6.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €26,862 | €40,886 | +€14,024 | +52.2% |
| Tax-exempt reserves | 132 | €24,962 | €38,986 | +€14,024 | +56.2% |
| Distributable reserves | 133 | €1,900 | €1,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €188,191 | €188,191 | = | 0.0% |
| Provisions and deferred taxes | 16 | €2,894 | €2,171 | -€724 | -25.0% |
| Deferred taxes | 168 | €2,894 | €2,171 | -€724 | -25.0% |
| Amounts payable | 17/49 | €817,672 | €702,604 | -€115,068 | -14.1% |
| Amounts payable after more than one year | 17 | €341,212 | €149,517 | -€191,695 | -56.2% |
| Financial debts | 170/4 | €341,212 | €149,517 | -€191,695 | -56.2% |
| Amounts payable within one year | 42/48 | €396,871 | €468,099 | +€71,229 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €131,411 | €82,152 | -€49,259 | -37.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €67,196 | €17,380 | -€49,816 | -74.1% |
| Suppliers | 440/4 | €67,196 | €17,380 | -€49,816 | -74.1% |
| Taxes, remuneration and social security | 45 | €10,846 | €21,150 | +€10,303 | +95.0% |
| Taxes | 450/3 | €10,846 | €2,152 | -€8,695 | -80.2% |
| Remuneration and social security | 454/9 | €0 | €18,998 | +€18,998 | |
| Other amounts payable | 47/48 | €187,418 | €347,418 | +€160,000 | +85.4% |
| Accrued charges and deferred income | 492/3 | €79,589 | €84,987 | +€5,398 | +6.8% |
| Remuneration, social security and pensions | 62 | €143,743 | €178,910 | +€35,167 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,718 | €93,718 | -€13,999 | -13.0% |
| Other operating charges | 640/8 | €20,896 | €7,251 | -€13,645 | -65.3% |
| Non-recurring operating charges | 66A | - | €1,007 | +€1,007 | |
| Gross operating margin | 9900 | €283,657 | €306,807 | +€23,150 | +8.2% |
| Operating profit (loss) | 9901 | €11,300 | €25,921 | +€14,620 | +129% |
| Financial income | 75/76B | €7,910 | €10,178 | +€2,268 | +28.7% |
| Recurring financial income | 75 | €7,910 | €10,108 | +€2,198 | +27.8% |
| Non-recurring financial income | 76B | - | €70 | +€70 | |
| Financial charges | 65/66B | €8,754 | €11,733 | +€2,979 | +34.0% |
| Recurring financial charges | 65 | €8,754 | €11,733 | +€2,979 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €10,456 | €24,365 | +€13,909 | +133% |
| Transfer from deferred taxes | 780 | €724 | €724 | = | 0.0% |
| Income taxes | 67/77 | €5,160 | €11,064 | +€5,904 | +114% |
| Profit (loss) for the period | 9904 | €6,019 | €14,024 | +€8,005 | +133% |
| Transfer from tax-exempt reserves | 789 | €1,445 | €1,445 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,465 | €15,469 | +€8,005 | +107% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.