PRO 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.
PRO DENTAL
Largest movements
- Intangible fixed assets +€164,848
up €164,848 (+110%), from €150,000 to €314,848
- Receivables within one year +€35,295
up €35,295 (+137%), from €25,852 to €61,147
of which Trade receivables: +€37,040
- Cash +€6,228
up €6,228 (+41.2%), from €15,124 to €21,352
mainly Debts after one year (+€134,165) and Current portion of long-term debt (+€27,915)
- Debts after one year +€134,165
new in 2024: €134,165
- Current portion of long-term debt +€27,915
new in 2024: €27,915
- Other debts +€22,197
up €22,197 (+138%), from €16,057 to €38,254
- Trade debts +€14,351
up €14,351 (+18.5%), from €77,545 to €91,896
- Profit (loss) carried forward +€12,923
up €12,923 (+18.2%), from €71,027 to €83,950
- Turnover +€377,283
up €377,283 (+90.0%), from €419,195 to €796,478
- Purchases and services +€371,637
up €371,637 (+99.2%), from €374,535 to €746,172
- Depreciation +€20,375
up €20,375 (+33,958%), from €60 to €20,435
- Staff costs -€8,762
down €8,762, from €2,219 to -€6,543
- Financial charges +€8,657
up €8,657 (+241%), from €3,592 to €12,249
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €192,508 | €399,422 | +€206,914 | +107% |
| Fixed assets | 21/28 | €151,533 | €316,924 | +€165,391 | +109% |
| Intangible fixed assets | 21 | €150,000 | €314,848 | +€164,848 | +110% |
| Tangible fixed assets | 22/27 | €1,533 | €2,076 | +€543 | +35.4% |
| Furniture and vehicles | 24 | €1,533 | €2,076 | +€543 | +35.4% |
| Current assets | 29/58 | €40,975 | €82,499 | +€41,523 | +101% |
| Amounts receivable within one year | 40/41 | €25,852 | €61,147 | +€35,295 | +137% |
| Trade receivables | 40 | €24,107 | €61,147 | +€37,040 | +154% |
| Other amounts receivable | 41 | €1,745 | - | -€1,745 | |
| Cash at bank and in hand | 54/58 | €15,124 | €21,352 | +€6,228 | +41.2% |
| Total equity and liabilities | 10/49 | €192,508 | €399,422 | +€206,914 | +107% |
| Equity | 10/15 | €79,087 | €92,010 | +€12,923 | +16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,027 | €83,950 | +€12,923 | +18.2% |
| Amounts payable | 17/49 | €113,422 | €307,413 | +€193,991 | +171% |
| Amounts payable after more than one year | 17 | - | €134,165 | +€134,165 | |
| Financial debts | 170/4 | - | €134,165 | +€134,165 | |
| Amounts payable within one year | 42/48 | €113,422 | €173,247 | +€59,826 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | - | €27,915 | +€27,915 | |
| Trade debts | 44 | €77,545 | €91,896 | +€14,351 | +18.5% |
| Suppliers | 440/4 | €77,545 | €91,896 | +€14,351 | +18.5% |
| Taxes, remuneration and social security | 45 | €19,819 | €15,182 | -€4,638 | -23.4% |
| Taxes | 450/3 | €10,053 | €15,182 | +€5,129 | +51.0% |
| Remuneration and social security | 454/9 | €9,767 | - | -€9,767 | |
| Other amounts payable | 47/48 | €16,057 | €38,254 | +€22,197 | +138% |
| Turnover | 70 | €419,195 | €796,478 | +€377,283 | +90.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €374,535 | €746,172 | +€371,637 | +99.2% |
| Remuneration, social security and pensions | 62 | €2,219 | -€6,543 | -€8,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60 | €20,435 | +€20,375 | +33,958% |
| Other operating charges | 640/8 | €7,086 | €5,311 | -€1,775 | -25.0% |
| Gross operating margin | 9900 | €44,660 | €50,305 | +€5,645 | +12.6% |
| Operating profit (loss) | 9901 | €35,295 | €31,102 | -€4,193 | -11.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,592 | €12,249 | +€8,657 | +241% |
| Recurring financial charges | 65 | €3,592 | €12,249 | +€8,657 | +241% |
| Profit (loss) for the period before taxes | 9903 | €31,703 | €18,853 | -€12,850 | -40.5% |
| Income taxes | 67/77 | €7,755 | €5,930 | -€1,825 | -23.5% |
| Profit (loss) for the period | 9904 | €23,948 | €12,923 | -€11,025 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,948 | €12,923 | -€11,025 | -46.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.