PRO DENTA: what changed
What changed
PRO DENTA
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€438,537
2024 · €569,105-€130,568
Equity
€524,618
2024 · €569,741-€45,123
Cash
€210,157
2024 · €343,247-€133,090
Balance sheet total
€3.1m
2024 · €3.3m-€185,137
Largest movements
Assets
- Receivables within one year +€163,066
up €163,066 (+43.9%), from €371,645 to €534,711
- Cash -€133,090
down €133,090 (-38.8%), from €343,247 to €210,157
mainly Contributions, distributions and other (-€483,659) and Receivables within one year (-€163,066)
- Current investments -€125,000
no longer reported in 2025 (was €125,000)
- Tangible fixed assets -€100,952
down €100,952 (-4.1%), from €2.4m to €2.3m
of which Plant, machinery and equipment: -€102,913
Equity and liabilities
- Debts after one year -€126,551
down €126,551 (-7.7%), from €1.6m to €1.5m
- Reserves -€45,123
down €45,123 (-8.2%), from €551,141 to €506,018
- Tax, wage and social debts -€41,145
down €41,145 (-14.5%), from €283,592 to €242,447
of which Taxes: -€56,480
- Other debts +€34,093
up €34,093 (+9.1%), from €375,829 to €409,922
Income statement
- Staff costs +€92,964
up €92,964 (+9.7%), from €956,743 to €1.0m
- Gross operating margin -€46,409
down €46,409 (-2.3%), from €2.0m to €2.0m
- Taxes -€20,309
down €20,309 (-9.4%), from €215,847 to €195,539
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
€569,105
Gross operating margin
-€46,409
Staff costs
-€92,964
Depreciation
-€16,750
Other operating charges
-€242
Financial income
+€1,923
Financial charges
+€3,566
Taxes
+€20,309
Result 2025
€438,537
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
+€514,703
Investment
-€12,474
Financing
-€635,319
Cash 2024
€343,247
From operations (derived)
+€514,703
Net result for the year
+€438,537
Depreciation
+€241,301
Receivables within one year
-€163,066
Deferred charges and accrued income
-€13,714
Trade debts
+€22,616
Tax, wage and social debts
-€41,145
Other debts
+€34,093
Accrued charges and deferred income
-€3,919
Investment (derived)
-€12,474
Investment in fixed assets (net)
-€137,474
Current investments
+€125,000
Financing
-€635,319
Debts after one year
-€126,551
Current portion of long-term debt
-€32,548
Short-term financial debts
+€7,440
Contributions, distributions and other
-€483,659
Cash 2025
€210,157
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,322,474 | €3,137,337 | -€185,137 | -5.6% |
| Fixed assets | 21/28 | €2,453,427 | €2,349,600 | -€103,827 | -4.2% |
| Intangible fixed assets | 21 | €8,458 | €5,433 | -€3,025 | -35.8% |
| Tangible fixed assets | 22/27 | €2,444,633 | €2,343,681 | -€100,952 | -4.1% |
| Land and buildings | 22 | €2,055,232 | €2,038,619 | -€16,613 | -0.8% |
| Plant, machinery and equipment | 23 | €374,382 | €271,469 | -€102,913 | -27.5% |
| Furniture and vehicles | 24 | €15,020 | €33,593 | +€18,574 | +124% |
| Financial fixed assets | 28 | €335 | €485 | +€150 | +44.7% |
| Current assets | 29/58 | €869,047 | €787,737 | -€81,310 | -9.4% |
| Amounts receivable within one year | 40/41 | €371,645 | €534,711 | +€163,066 | +43.9% |
| Other amounts receivable | 41 | €371,645 | €534,711 | +€163,066 | +43.9% |
| Current investments | 50/53 | €125,000 | - | -€125,000 | |
| Cash at bank and in hand | 54/58 | €343,247 | €210,157 | -€133,090 | -38.8% |
| Deferred charges and accrued income | 490/1 | €29,155 | €42,868 | +€13,714 | +47.0% |
| Total equity and liabilities | 10/49 | €3,322,474 | €3,137,337 | -€185,137 | -5.6% |
| Equity | 10/15 | €569,741 | €524,618 | -€45,123 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €551,141 | €506,018 | -€45,123 | -8.2% |
| Distributable reserves | 133 | €551,141 | €506,018 | -€45,123 | -8.2% |
| Amounts payable | 17/49 | €2,752,733 | €2,612,719 | -€140,015 | -5.1% |
| Amounts payable after more than one year | 17 | €1,641,490 | €1,514,939 | -€126,551 | -7.7% |
| Financial debts | 170/4 | €1,641,490 | €1,514,939 | -€126,551 | -7.7% |
| Amounts payable within one year | 42/48 | €1,051,957 | €1,042,413 | -€9,544 | -0.9% |
| Current portion of amounts payable after more than one year | 42 | €160,581 | €128,033 | -€32,548 | -20.3% |
| Financial debts | 43 | €130,372 | €137,812 | +€7,440 | +5.7% |
| Other loans | 439 | €130,372 | €137,812 | +€7,440 | +5.7% |
| Trade debts | 44 | €101,582 | €124,199 | +€22,616 | +22.3% |
| Suppliers | 440/4 | €101,582 | €124,199 | +€22,616 | +22.3% |
| Taxes, remuneration and social security | 45 | €283,592 | €242,447 | -€41,145 | -14.5% |
| Taxes | 450/3 | €133,940 | €77,459 | -€56,480 | -42.2% |
| Remuneration and social security | 454/9 | €149,653 | €164,988 | +€15,336 | +10.2% |
| Other amounts payable | 47/48 | €375,829 | €409,922 | +€34,093 | +9.1% |
| Accrued charges and deferred income | 492/3 | €59,286 | €55,367 | -€3,919 | -6.6% |
| Non-recurring operating income | 76A | €7 | - | -€7 | |
| Remuneration, social security and pensions | 62 | €956,743 | €1,049,707 | +€92,964 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €224,551 | €241,301 | +€16,750 | +7.5% |
| Other operating charges | 640/8 | €2,579 | €2,820 | +€242 | +9.4% |
| Gross operating margin | 9900 | €2,019,155 | €1,972,746 | -€46,409 | -2.3% |
| Operating profit (loss) | 9901 | €835,283 | €678,918 | -€156,365 | -18.7% |
| Financial income | 75/76B | €636 | €2,559 | +€1,923 | +302% |
| Recurring financial income | 75 | €636 | €2,559 | +€1,923 | +302% |
| Financial charges | 65/66B | €50,968 | €47,402 | -€3,566 | -7.0% |
| Recurring financial charges | 65 | €50,260 | €47,392 | -€2,868 | -5.7% |
| Non-recurring financial charges | 66B | €708 | €10 | -€698 | -98.7% |
| Profit (loss) for the period before taxes | 9903 | €784,952 | €634,075 | -€150,876 | -19.2% |
| Income taxes | 67/77 | €215,847 | €195,539 | -€20,309 | -9.4% |
| Profit (loss) for the period | 9904 | €569,105 | €438,537 | -€130,568 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €569,105 | €438,537 | -€130,568 | -22.9% |
Next steps
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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 2 November 2026 via checked.be.