PAULUS DENTAL: what changed
What changed
PAULUS DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€84,554
2024 · €72,223+€12,330
Equity
€130,424
2024 · €57,870+€72,554
Cash
€102,136
2024 · €93,375+€8,760
Balance sheet total
€237,674
2024 · €243,152-€5,478
Largest movements
Assets
- Intangible fixed assets -€9,500
down €9,500 (-20.3%), from €46,695 to €37,195
- Cash +€8,760
up €8,760 (+9.4%), from €93,375 to €102,136
mainly Net result for the year (+€84,554) and Depreciation (+€32,189)
- Receivables within one year -€4,662
down €4,662 (-27.2%), from €17,109 to €12,448
Equity and liabilities
- Profit (loss) carried forward +€72,554
up €72,554 (+137%), from €52,870 to €125,424
- Other debts -€58,000
down €58,000 (-82.9%), from €70,000 to €12,000
- Debts after one year -€24,454
down €24,454 (-32.1%), from €76,097 to €51,644
- Current portion of long-term debt +€4,526
up €4,526 (+12.9%), from €35,149 to €39,675
Income statement
- Gross operating margin +€16,052
up €16,052 (+12.3%), from €130,149 to €146,202
- Taxes +€3,559
up €3,559 (+19.7%), from €18,114 to €21,673
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
€72,223
Gross operating margin
+€16,052
Depreciation
-€1,197
Other operating charges
-€160
Financial income
+€188
Financial charges
+€1,007
Taxes
-€3,559
Result 2025
€84,554
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
+€63,109
Investment
-€22,420
Financing
-€31,928
Cash 2024
€93,375
From operations (derived)
+€63,109
Net result for the year
+€84,554
Depreciation
+€32,189
Receivables within one year
+€4,662
Smaller working-capital items
-€296
Other debts
-€58,000
Investment (derived)
-€22,420
Investment in fixed assets (net)
-€22,420
Financing
-€31,928
Debts after one year
-€24,454
Current portion of long-term debt
+€4,526
Contributions, distributions and other
-€12,000
Cash 2025
€102,136
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,152 | €237,674 | -€5,478 | -2.3% |
| Fixed assets | 21/28 | €130,417 | €120,649 | -€9,769 | -7.5% |
| Intangible fixed assets | 21 | €46,695 | €37,195 | -€9,500 | -20.3% |
| Tangible fixed assets | 22/27 | €83,722 | €83,453 | -€269 | -0.3% |
| Plant, machinery and equipment | 23 | €46,190 | €60,824 | +€14,634 | +31.7% |
| Furniture and vehicles | 24 | €1,931 | €2,197 | +€266 | +13.8% |
| Leasing and similar rights | 25 | €35,601 | €20,432 | -€15,169 | -42.6% |
| Current assets | 29/58 | €112,735 | €117,025 | +€4,290 | +3.8% |
| Amounts receivable within one year | 40/41 | €17,109 | €12,448 | -€4,662 | -27.2% |
| Other amounts receivable | 41 | €17,109 | €12,448 | -€4,662 | -27.2% |
| Cash at bank and in hand | 54/58 | €93,375 | €102,136 | +€8,760 | +9.4% |
| Deferred charges and accrued income | 490/1 | €2,250 | €2,442 | +€192 | +8.5% |
| Total equity and liabilities | 10/49 | €243,152 | €237,674 | -€5,478 | -2.3% |
| Equity | 10/15 | €57,870 | €130,424 | +€72,554 | +125% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,870 | €125,424 | +€72,554 | +137% |
| Amounts payable | 17/49 | €185,282 | €107,250 | -€78,032 | -42.1% |
| Amounts payable after more than one year | 17 | €76,097 | €51,644 | -€24,454 | -32.1% |
| Financial debts | 170/4 | €76,097 | €51,644 | -€24,454 | -32.1% |
| Amounts payable within one year | 42/48 | €109,185 | €55,607 | -€53,578 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €35,149 | €39,675 | +€4,526 | +12.9% |
| Trade debts | 44 | €104 | - | -€104 | |
| Suppliers | 440/4 | €104 | - | -€104 | |
| Taxes, remuneration and social security | 45 | €3,932 | €3,932 | = | 0.0% |
| Taxes | 450/3 | €3,932 | €3,932 | = | 0.0% |
| Other amounts payable | 47/48 | €70,000 | €12,000 | -€58,000 | -82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,991 | €32,189 | +€1,197 | +3.9% |
| Other operating charges | 640/8 | €4,321 | €4,481 | +€160 | +3.7% |
| Gross operating margin | 9900 | €130,149 | €146,202 | +€16,052 | +12.3% |
| Operating profit (loss) | 9901 | €94,837 | €109,532 | +€14,695 | +15.5% |
| Financial income | 75/76B | €537 | €724 | +€188 | +35.0% |
| Recurring financial income | 75 | €537 | €724 | +€188 | +35.0% |
| Financial charges | 65/66B | €5,037 | €4,030 | -€1,007 | -20.0% |
| Recurring financial charges | 65 | €5,037 | €4,030 | -€1,007 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €90,337 | €106,227 | +€15,890 | +17.6% |
| Income taxes | 67/77 | €18,114 | €21,673 | +€3,559 | +19.7% |
| Profit (loss) for the period | 9904 | €72,223 | €84,554 | +€12,330 | +17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €72,223 | €84,554 | +€12,330 | +17.1% |
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 3 November 2026 via checked.be.