Premium Dental: what changed
Premium Dental
Largest movements
- Deferred charges and accrued income +€8,579
new in 2025: €8,579
- Receivables within one year -€8,543
down €8,543 (-78.3%), from €10,911 to €2,368
- Cash -€1,571
down €1,571 (-2.2%), from €70,571 to €69,000
mainly Net result for the year (-€22,801) and Deferred charges and accrued income (-€8,579)
- Other debts +€29,334
new in 2025: €29,334
- Reserves -€17,500
down €17,500 (-29.2%), from €60,000 to €42,500
- Tax, wage and social debts -€7,793
down €7,793 (-72.2%), from €10,793 to €3,000
- Profit (loss) carried forward -€5,301
down €5,301 (-79.6%), from €6,664 to €1,363
- Financial charges +€56,322
up €56,322 (+5,035%), from €1,119 to €57,441
- Gross operating margin -€17,064
down €17,064 (-32.7%), from €52,131 to €35,067
- Taxes -€10,175
down €10,175 (-98.7%), from €10,307 to €132
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,482 | €79,947 | -€1,535 | -1.9% |
| Current assets | 29/58 | €81,482 | €79,947 | -€1,535 | -1.9% |
| Amounts receivable within one year | 40/41 | €10,911 | €2,368 | -€8,543 | -78.3% |
| Other amounts receivable | 41 | €10,911 | €2,368 | -€8,543 | -78.3% |
| Cash at bank and in hand | 54/58 | €70,571 | €69,000 | -€1,571 | -2.2% |
| Deferred charges and accrued income | 490/1 | - | €8,579 | +€8,579 | |
| Total equity and liabilities | 10/49 | €81,482 | €79,947 | -€1,535 | -1.9% |
| Equity | 10/15 | €69,164 | €46,363 | -€22,801 | -33.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €60,000 | €42,500 | -€17,500 | -29.2% |
| Distributable reserves | 133 | €60,000 | €42,500 | -€17,500 | -29.2% |
| Profit (loss) carried forward | 14 | €6,664 | €1,363 | -€5,301 | -79.6% |
| Amounts payable | 17/49 | €12,318 | €33,584 | +€21,266 | +173% |
| Amounts payable within one year | 42/48 | €12,318 | €33,584 | +€21,266 | +173% |
| Trade debts | 44 | €1,526 | €1,250 | -€275 | -18.0% |
| Suppliers | 440/4 | €1,526 | €1,250 | -€275 | -18.0% |
| Taxes, remuneration and social security | 45 | €10,793 | €3,000 | -€7,793 | -72.2% |
| Taxes | 450/3 | €10,793 | €3,000 | -€7,793 | -72.2% |
| Other amounts payable | 47/48 | - | €29,334 | +€29,334 | |
| Other operating charges | 640/8 | €285 | €295 | +€10 | +3.4% |
| Gross operating margin | 9900 | €52,131 | €35,067 | -€17,064 | -32.7% |
| Operating profit (loss) | 9901 | €51,845 | €34,772 | -€17,074 | -32.9% |
| Financial charges | 65/66B | €1,119 | €57,441 | +€56,322 | +5,035% |
| Recurring financial charges | 65 | €1,119 | €57,441 | +€56,322 | +5,035% |
| Profit (loss) for the period before taxes | 9903 | €50,727 | -€22,669 | -€73,396 | |
| Income taxes | 67/77 | €10,307 | €132 | -€10,175 | -98.7% |
| Profit (loss) for the period | 9904 | €40,420 | -€22,801 | -€63,221 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,420 | -€22,801 | -€63,221 |
Next steps
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 7 November 2026 via checked.be.