PB Dental: 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.
PB Dental
Largest movements
- Current investments +€153,621
up €153,621 (+768%), from €20,000 to €173,621
- Cash +€19,907
up €19,907 (+28.0%), from €71,179 to €91,086
mainly Net result for the year (+€129,766) and Tax, wage and social debts (+€35,710)
- Tangible fixed assets -€16,670
down €16,670 (-26.7%), from €62,471 to €45,802
of which Leasing and similar rights: -€13,640
- Reserves +€129,766
up €129,766 (+139%), from €93,605 to €223,371
- Tax, wage and social debts +€35,710
up €35,710 (+140%), from €25,558 to €61,268
- Debts after one year -€13,539
down €13,539 (-35.5%), from €38,156 to €24,617
- Other debts +€4,298
up €4,298 (+1,236%), from €348 to €4,646
- Gross operating margin +€48,304
up €48,304 (+38.4%), from €125,774 to €174,078
- Depreciation +€11,376
up €11,376 (+215%), from €5,294 to €16,670
- Financial income +€10,479
new in 2025: €10,479
- Taxes +€10,401
up €10,401 (+40.7%), from €25,558 to €35,959
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 | €175,835 | €332,516 | +€156,681 | +89.1% |
| Fixed assets | 21/28 | €62,471 | €45,802 | -€16,670 | -26.7% |
| Tangible fixed assets | 22/27 | €62,471 | €45,802 | -€16,670 | -26.7% |
| Plant, machinery and equipment | 23 | €11,005 | €7,975 | -€3,030 | -27.5% |
| Leasing and similar rights | 25 | €51,466 | €37,827 | -€13,640 | -26.5% |
| Current assets | 29/58 | €113,364 | €286,715 | +€173,351 | +153% |
| Amounts receivable within one year | 40/41 | €22,185 | €21,932 | -€253 | -1.1% |
| Trade receivables | 40 | €22,185 | €21,932 | -€253 | -1.1% |
| Current investments | 50/53 | €20,000 | €173,621 | +€153,621 | +768% |
| Cash at bank and in hand | 54/58 | €71,179 | €91,086 | +€19,907 | +28.0% |
| Deferred charges and accrued income | 490/1 | - | €75 | +€75 | |
| Total equity and liabilities | 10/49 | €175,835 | €332,516 | +€156,681 | +89.1% |
| Equity | 10/15 | €98,605 | €228,371 | +€129,766 | +132% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €93,605 | €223,371 | +€129,766 | +139% |
| Distributable reserves | 133 | €93,605 | €223,371 | +€129,766 | +139% |
| Amounts payable | 17/49 | €77,230 | €104,145 | +€26,915 | +34.9% |
| Amounts payable after more than one year | 17 | €38,156 | €24,617 | -€13,539 | -35.5% |
| Financial debts | 170/4 | €38,156 | €24,617 | -€13,539 | -35.5% |
| Amounts payable within one year | 42/48 | €39,074 | €79,528 | +€40,454 | +104% |
| Current portion of amounts payable after more than one year | 42 | €13,168 | €12,409 | -€759 | -5.8% |
| Trade debts | 44 | - | €1,205 | +€1,205 | |
| Suppliers | 440/4 | - | €1,205 | +€1,205 | |
| Taxes, remuneration and social security | 45 | €25,558 | €61,268 | +€35,710 | +140% |
| Taxes | 450/3 | €25,558 | €61,268 | +€35,710 | +140% |
| Other amounts payable | 47/48 | €348 | €4,646 | +€4,298 | +1,236% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,294 | €16,670 | +€11,376 | +215% |
| Other operating charges | 640/8 | €756 | €827 | +€71 | +9.3% |
| Gross operating margin | 9900 | €125,774 | €174,078 | +€48,304 | +38.4% |
| Operating profit (loss) | 9901 | €119,724 | €156,581 | +€36,857 | +30.8% |
| Financial income | 75/76B | - | €10,479 | +€10,479 | |
| Recurring financial income | 75 | - | €10,479 | +€10,479 | |
| Financial charges | 65/66B | €560 | €1,335 | +€775 | +138% |
| Recurring financial charges | 65 | €560 | €1,335 | +€775 | +138% |
| Profit (loss) for the period before taxes | 9903 | €119,163 | €165,724 | +€46,561 | +39.1% |
| Income taxes | 67/77 | €25,558 | €35,959 | +€10,401 | +40.7% |
| Profit (loss) for the period | 9904 | €93,605 | €129,766 | +€36,160 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €93,605 | €129,766 | +€36,160 | +38.6% |
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 25 October 2026 via checked.be.