PEDIADENT: 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.
PEDIADENT
Largest movements
- Tangible fixed assets +€37,065
up €37,065 (+1157.2%), from €3,203 to €40,268
- Cash +€5,225
up €5,225 (+7.4%), from €70,787 to €76,012
mainly Debts after one year (+€30,852) and Net result for the year (+€20,866)
- Deferred charges and accrued income +€1,619
new in 2024: €1,619
- Debts after one year +€30,852
new in 2024: €30,852
- Reserves +€25,000
new in 2024: €25,000
- Accrued charges and deferred income -€11,516
down €11,516 (-33.4%), from €34,453 to €22,937
- Profit (loss) carried forward -€4,134
down €4,134 (-77.7%), from €5,320 to €1,186
- Tax, wage and social debts +€2,261
up €2,261 (+13.1%), from €17,224 to €19,485
of which Taxes: +€5,951
- Staff costs -€12,482
down €12,482 (-16.1%), from €77,687 to €65,205
- Gross operating margin +€12,208
up €12,208 (+13.9%), from €87,969 to €100,177
- Depreciation +€7,177
up €7,177 (+1955.6%), from €367 to €7,544
- Taxes +€3,985
up €3,985 (+180.8%), from €2,204 to €6,189
- Financial income +€2,100
up €2,100 (+3620.7%), from €58 to €2,158
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.
Cash bridge derived
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 | €73,990 | €117,899 | +€43,909 | +59.3% |
| Fixed assets | 21/28 | €3,203 | €40,268 | +€37,065 | +1157.2% |
| Tangible fixed assets | 22/27 | €3,203 | €40,268 | +€37,065 | +1157.2% |
| Plant, machinery and equipment | 23 | €3,203 | €40,268 | +€37,065 | +1157.2% |
| Current assets | 29/58 | €70,787 | €77,631 | +€6,844 | +9.7% |
| Cash at bank and in hand | 54/58 | €70,787 | €76,012 | +€5,225 | +7.4% |
| Deferred charges and accrued income | 490/1 | - | €1,619 | +€1,619 | |
| Total equity and liabilities | 10/49 | €73,990 | €117,899 | +€43,909 | +59.3% |
| Equity | 10/15 | €15,320 | €36,186 | +€20,866 | +136.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €25,000 | +€25,000 | |
| Distributable reserves | 133 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | €5,320 | €1,186 | -€4,134 | -77.7% |
| Amounts payable | 17/49 | €58,670 | €81,713 | +€23,043 | +39.3% |
| Amounts payable after more than one year | 17 | - | €30,852 | +€30,852 | |
| Financial debts | 170/4 | - | €30,852 | +€30,852 | |
| Amounts payable within one year | 42/48 | €24,217 | €27,924 | +€3,707 | +15.3% |
| Taxes, remuneration and social security | 45 | €17,224 | €19,485 | +€2,261 | +13.1% |
| Taxes | 450/3 | €2,543 | €8,494 | +€5,951 | +234.0% |
| Remuneration and social security | 454/9 | €14,681 | €10,991 | -€3,690 | -25.1% |
| Other amounts payable | 47/48 | €6,993 | €8,439 | +€1,446 | +20.7% |
| Accrued charges and deferred income | 492/3 | €34,453 | €22,937 | -€11,516 | -33.4% |
| Remuneration, social security and pensions | 62 | €77,687 | €65,205 | -€12,482 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367 | €7,544 | +€7,177 | +1955.6% |
| Other operating charges | 640/8 | €733 | €220 | -€513 | -70.0% |
| Gross operating margin | 9900 | €87,969 | €100,177 | +€12,208 | +13.9% |
| Operating profit (loss) | 9901 | €9,182 | €27,208 | +€18,026 | +196.3% |
| Financial income | 75/76B | €58 | €2,158 | +€2,100 | +3620.7% |
| Recurring financial income | 75 | €58 | €2,158 | +€2,100 | +3620.7% |
| Financial charges | 65/66B | €1,716 | €2,311 | +€595 | +34.7% |
| Recurring financial charges | 65 | €1,716 | €2,311 | +€595 | +34.7% |
| Profit (loss) for the period before taxes | 9903 | €7,524 | €27,055 | +€19,531 | +259.6% |
| Income taxes | 67/77 | €2,204 | €6,189 | +€3,985 | +180.8% |
| Profit (loss) for the period | 9904 | €5,320 | €20,866 | +€15,546 | +292.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,320 | €20,866 | +€15,546 | +292.2% |
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 10 October 2026 via checked.be.