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PPIH: what changed

Two fiscal 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.

What changed

PPIH

BE 0826.090.996
NACE 86.230, Dental practice
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€595,219
2024 · €580,475+€14,745
Equity
€2.0m
2024 · €2.6m-€552,781
Cash
€1.7m
2024 · €1.1m+€529,869
Balance sheet total
€4.1m
2024 · €3.6m+€505,892

Largest movements

2024 to 2025
Assets
  • Cash +€529,869

    up €529,869 (+47.1%), from €1.1m to €1.7m

    mainly Other debts (+€1.1m) and Net result for the year (+€595,219)

  • Current investments -€55,744

    down €55,744 (-5.3%), from €1.0m to €992,554

  • Receivables within one year +€54,518

    up €54,518 (+180.0%), from €30,294 to €84,812

    of which Other amounts receivable: +€63,111

Equity and liabilities
  • Other debts +€1.1m

    up €1.1m (+548.6%), from €193,172 to €1.3m

  • Reserves -€553,000

    down €553,000 (-21.5%), from €2.6m to €2.0m

  • Debts after one year -€72,220

    down €72,220 (-10.9%), from €660,454 to €588,234

  • Tax, wage and social debts +€71,060

    up €71,060 (+102.6%), from €69,247 to €140,307

    of which Taxes: +€76,911

Income statement
  • Gross operating margin +€29,721

    up €29,721 (+2.7%), from €1.1m to €1.1m

  • Taxes +€13,466

    up €13,466 (+5.0%), from €269,248 to €282,714

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €580,475
Gross operating margin +€29,721
Staff costs -€808
Depreciation -€73
Other operating charges -€587
Financial income -€985
Financial charges +€942
Taxes -€13,466
Result 2025 €595,219

Cash bridge derived

cash 2024 to 2025

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.

From operations +€1.8m
Investment -€9,351
Financing -€1.2m
Cash 2024 €1.1m
Net result for the year +€595,219
Depreciation +€96,953
Receivables within one year -€54,518
Deferred charges and accrued income -€9,107
Smaller working-capital items -€912
Tax, wage and social debts +€71,060
Other debts +€1.1m
Investment in fixed assets (net) -€65,095
Current investments +€55,744
Debts after one year -€72,220
Current portion of long-term debt +€994
Contributions, distributions and other -€1.1m
Cash 2025 €1.7m
Every line side by side 47 lines
Line Code 2024 2025 Change %
Total assets 20/58 €3,621,087 €4,126,979 +€505,892 +14.0%
Fixed assets 21/28 €1,412,228 €1,380,370 -€31,858 -2.3%
Tangible fixed assets 22/27 €1,412,228 €1,380,370 -€31,858 -2.3%
Land and buildings 22 €1,285,569 €1,284,719 -€849 -0.1%
Plant, machinery and equipment 23 €68,902 €50,925 -€17,977 -26.1%
Furniture and vehicles 24 €57,757 €44,726 -€13,032 -22.6%
Current assets 29/58 €2,208,859 €2,746,609 +€537,750 +24.3%
Amounts receivable within one year 40/41 €30,294 €84,812 +€54,518 +180.0%
Trade receivables 40 €29,394 €20,800 -€8,593 -29.2%
Other amounts receivable 41 €900 €64,011 +€63,111 +7012.4%
Current investments 50/53 €1,048,299 €992,554 -€55,744 -5.3%
Cash at bank and in hand 54/58 €1,124,728 €1,654,598 +€529,869 +47.1%
Deferred charges and accrued income 490/1 €5,538 €14,645 +€9,107 +164.5%
Total equity and liabilities 10/49 €3,621,087 €4,126,979 +€505,892 +14.0%
Equity 10/15 €2,593,844 €2,041,063 -€552,781 -21.3%
Contributions 10/11 €18,600 €18,600 = 0.0%
Outside capital 11 €18,600 - -€18,600
Other 1109/19 €18,600 - -€18,600
Reserves 13 €2,571,860 €2,018,860 -€553,000 -21.5%
Distributable reserves 133 €2,571,860 €2,018,860 -€553,000 -21.5%
Profit (loss) carried forward 14 €3,384 €3,603 +€219 +6.5%
Amounts payable 17/49 €1,027,243 €2,085,916 +€1.1m +103.1%
Amounts payable after more than one year 17 €660,454 €588,234 -€72,220 -10.9%
Financial debts 170/4 €660,454 €588,234 -€72,220 -10.9%
Amounts payable within one year 42/48 €366,143 €1,497,682 +€1.1m +309.0%
Current portion of amounts payable after more than one year 42 €71,225 €72,220 +€994 +1.4%
Trade debts 44 €32,499 €32,233 -€266 -0.8%
Suppliers 440/4 €32,499 €32,233 -€266 -0.8%
Taxes, remuneration and social security 45 €69,247 €140,307 +€71,060 +102.6%
Taxes 450/3 €54,227 €131,138 +€76,911 +141.8%
Remuneration and social security 454/9 €15,020 €9,169 -€5,851 -39.0%
Other amounts payable 47/48 €193,172 €1,252,922 +€1.1m +548.6%
Accrued charges and deferred income 492/3 €647 €0 -€647 -100.0%
Non-recurring operating income 76A €9,000 €0 -€9,000 -100.0%
Remuneration, social security and pensions 62 €155,255 €156,063 +€808 +0.5%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €96,880 €96,953 +€73 +0.1%
Other operating charges 640/8 €15,075 €15,661 +€587 +3.9%
Gross operating margin 9900 €1,107,477 €1,137,199 +€29,721 +2.7%
Operating profit (loss) 9901 €840,267 €868,521 +€28,254 +3.4%
Financial income 75/76B €20,554 €19,568 -€985 -4.8%
Recurring financial income 75 €20,554 €19,568 -€985 -4.8%
Financial charges 65/66B €11,097 €10,155 -€942 -8.5%
Recurring financial charges 65 €11,097 €10,155 -€942 -8.5%
Profit (loss) for the period before taxes 9903 €849,723 €877,934 +€28,211 +3.3%
Income taxes 67/77 €269,248 €282,714 +€13,466 +5.0%
Profit (loss) for the period 9904 €580,475 €595,219 +€14,745 +2.5%
Profit (loss) for the period to be appropriated 9905 €580,475 €595,219 +€14,745 +2.5%

Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.