PINTO DENTAL: what changed
What changed
PINTO DENTAL
filed annual accounts (NBB)
Net result for the year
€33,071
2024 · €73,284-€40,213
Equity
€106,520
2024 · €240,449-€133,929
Cash
€32,965
2024 · €34,912-€1,947
Balance sheet total
€349,425
2024 · €323,703+€25,721
Largest movements
Assets
- Receivables after one year +€15,000
up €15,000 (+6.5%), from €231,110 to €246,110
- Receivables within one year +€9,538
up €9,538 (+2,778%), from €343 to €9,881
- Deferred charges and accrued income +€6,019
up €6,019 (+11.6%), from €51,802 to €57,821
Equity and liabilities
- Profit (loss) carried forward -€133,929
down €133,929 (-56.9%), from €235,449 to €101,520
- Other debts +€120,683
up €120,683 (+385%), from €31,333 to €152,017
- Provisions +€23,894
new in 2025: €23,894
- Tax, wage and social debts +€14,869
up €14,869 (+29.0%), from €51,335 to €66,204
of which Taxes: +€11,905
Income statement
- Provisions +€23,894
new in 2025: €23,894
- Gross operating margin -€22,419
down €22,419 (-25.9%), from €86,717 to €64,297
- Taxes -€3,775
down €3,775 (-23.1%), from €16,347 to €12,572
- Financial income +€2,069
up €2,069 (+32.4%), from €6,380 to €8,448
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
€73,284
Gross operating margin
-€22,419
Depreciation
+€272
Provisions
-€23,894
Other operating charges
-€25
Financial income
+€2,069
Financial charges
+€10
Taxes
+€3,775
Result 2025
€33,071
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
+€165,053
Investment
€0
Financing
-€167,000
Cash 2024
€34,912
From operations (derived)
+€165,053
Net result for the year
+€33,071
Depreciation
+€2,889
Receivables after one year
-€15,000
Receivables within one year
-€9,538
Deferred charges and accrued income
-€6,019
Provisions
+€23,894
Trade debts
+€204
Tax, wage and social debts
+€14,869
Other debts
+€120,683
Financing
-€167,000
Contributions, distributions and other
-€167,000
Cash 2025
€32,965
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €323,703 | €349,425 | +€25,721 | +7.9% |
| Fixed assets | 21/28 | €5,537 | €2,647 | -€2,889 | -52.2% |
| Tangible fixed assets | 22/27 | €5,537 | €2,647 | -€2,889 | -52.2% |
| Furniture and vehicles | 24 | €5,537 | €2,647 | -€2,889 | -52.2% |
| Current assets | 29/58 | €318,167 | €346,777 | +€28,611 | +9.0% |
| Amounts receivable after more than one year | 29 | €231,110 | €246,110 | +€15,000 | +6.5% |
| Other amounts receivable | 291 | €231,110 | €246,110 | +€15,000 | +6.5% |
| Amounts receivable within one year | 40/41 | €343 | €9,881 | +€9,538 | +2,778% |
| Other amounts receivable | 41 | €343 | €9,881 | +€9,538 | +2,778% |
| Cash at bank and in hand | 54/58 | €34,912 | €32,965 | -€1,947 | -5.6% |
| Deferred charges and accrued income | 490/1 | €51,802 | €57,821 | +€6,019 | +11.6% |
| Total equity and liabilities | 10/49 | €323,703 | €349,425 | +€25,721 | +7.9% |
| Equity | 10/15 | €240,449 | €106,520 | -€133,929 | -55.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,449 | €101,520 | -€133,929 | -56.9% |
| Provisions and deferred taxes | 16 | - | €23,894 | +€23,894 | |
| Provisions for liabilities and charges | 160/5 | - | €23,894 | +€23,894 | |
| Other liabilities and charges | 164/5 | - | €23,894 | +€23,894 | |
| Amounts payable | 17/49 | €83,254 | €219,010 | +€135,756 | +163% |
| Amounts payable within one year | 42/48 | €83,254 | €219,010 | +€135,756 | +163% |
| Trade debts | 44 | €586 | €790 | +€204 | +34.8% |
| Suppliers | 440/4 | €586 | €790 | +€204 | +34.8% |
| Taxes, remuneration and social security | 45 | €51,335 | €66,204 | +€14,869 | +29.0% |
| Taxes | 450/3 | €49,535 | €61,440 | +€11,905 | +24.0% |
| Remuneration and social security | 454/9 | €1,800 | €4,764 | +€2,964 | +165% |
| Other amounts payable | 47/48 | €31,333 | €152,017 | +€120,683 | +385% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,161 | €2,889 | -€272 | -8.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €23,894 | +€23,894 | |
| Other operating charges | 640/8 | €177 | €202 | +€25 | +14.1% |
| Gross operating margin | 9900 | €86,717 | €64,297 | -€22,419 | -25.9% |
| Operating profit (loss) | 9901 | €83,379 | €37,313 | -€46,066 | -55.2% |
| Financial income | 75/76B | €6,380 | €8,448 | +€2,069 | +32.4% |
| Recurring financial income | 75 | €6,380 | €8,448 | +€2,069 | +32.4% |
| Financial charges | 65/66B | €127 | €118 | -€10 | -7.6% |
| Recurring financial charges | 65 | €127 | €118 | -€10 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €89,631 | €45,643 | -€43,988 | -49.1% |
| Income taxes | 67/77 | €16,347 | €12,572 | -€3,775 | -23.1% |
| Profit (loss) for the period | 9904 | €73,284 | €33,071 | -€40,213 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,284 | €33,071 | -€40,213 | -54.9% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
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.