PM 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.
PM DENTAL
Largest movements
- Cash +€30,569
up €30,569 (+159%), from €19,219 to €49,789
mainly Other debts (+€43,009) and Net result for the year (+€31,331)
- Deferred charges and accrued income -€2,845
down €2,845 (-15.9%), from €17,912 to €15,067
- Other debts +€43,009
up €43,009 (+3,010%), from €1,429 to €44,438
- Profit (loss) carried forward -€18,369
down €18,369 (-99.6%), from €18,448 to €79
- Tax, wage and social debts +€5,178
up €5,178 (+450%), from €1,150 to €6,328
- Debts after one year -€2,393
no longer reported in 2025 (was €2,393)
- Current portion of long-term debt -€1,124
down €1,124 (-32.0%), from €3,516 to €2,393
- Gross operating margin +€25,390
up €25,390 (+105%), from €24,292 to €49,682
- Taxes +€5,935
up €5,935 (+113%), from €5,243 to €11,178
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 | €48,983 | €75,995 | +€27,012 | +55.1% |
| Fixed assets | 21/28 | €7,879 | €7,383 | -€496 | -6.3% |
| Tangible fixed assets | 22/27 | €7,879 | €7,383 | -€496 | -6.3% |
| Furniture and vehicles | 24 | €1,017 | €5,116 | +€4,100 | +403% |
| Leasing and similar rights | 25 | €6,862 | €2,266 | -€4,596 | -67.0% |
| Current assets | 29/58 | €41,104 | €68,613 | +€27,508 | +66.9% |
| Amounts receivable within one year | 40/41 | €3,973 | €3,757 | -€216 | -5.4% |
| Trade receivables | 40 | €216 | - | -€216 | |
| Other amounts receivable | 41 | €3,757 | €3,757 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,219 | €49,789 | +€30,569 | +159% |
| Deferred charges and accrued income | 490/1 | €17,912 | €15,067 | -€2,845 | -15.9% |
| Total equity and liabilities | 10/49 | €48,983 | €75,995 | +€27,012 | +55.1% |
| Equity | 10/15 | €37,495 | €19,126 | -€18,369 | -49.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €17,047 | €17,047 | = | 0.0% |
| Distributable reserves | 133 | €17,047 | €17,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,448 | €79 | -€18,369 | -99.6% |
| Amounts payable | 17/49 | €11,488 | €56,869 | +€45,381 | +395% |
| Amounts payable after more than one year | 17 | €2,393 | - | -€2,393 | |
| Financial debts | 170/4 | €2,393 | - | -€2,393 | |
| Amounts payable within one year | 42/48 | €9,096 | €56,869 | +€47,774 | +525% |
| Current portion of amounts payable after more than one year | 42 | €3,516 | €2,393 | -€1,124 | -32.0% |
| Trade debts | 44 | €3,000 | €3,711 | +€711 | +23.7% |
| Suppliers | 440/4 | €3,000 | €3,711 | +€711 | +23.7% |
| Taxes, remuneration and social security | 45 | €1,150 | €6,328 | +€5,178 | +450% |
| Taxes | 450/3 | €1,150 | €6,328 | +€5,178 | +450% |
| Other amounts payable | 47/48 | €1,429 | €44,438 | +€43,009 | +3,010% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,778 | €5,625 | -€153 | -2.6% |
| Other operating charges | 640/8 | €1,442 | €1,467 | +€25 | +1.8% |
| Gross operating margin | 9900 | €24,292 | €49,682 | +€25,390 | +105% |
| Operating profit (loss) | 9901 | €17,072 | €42,590 | +€25,518 | +149% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €158 | €86 | -€72 | -45.4% |
| Recurring financial charges | 65 | €158 | €86 | -€72 | -45.4% |
| Profit (loss) for the period before taxes | 9903 | €16,914 | €42,509 | +€25,595 | +151% |
| Income taxes | 67/77 | €5,243 | €11,178 | +€5,935 | +113% |
| Profit (loss) for the period | 9904 | €11,671 | €31,331 | +€19,660 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €11,671 | €31,331 | +€19,660 | +168% |
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 18 October 2026 via checked.be.