PRODAK BRUSSELS: 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.
What changed
PRODAK BRUSSELS
NACE 86.230, Dental practice
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€573,395
2023 · €474,244+€99,151
Equity
€10,345
2023 · €6,950+€3,395
Cash
€1.1m
2023 · €1.1m+€7,685
Balance sheet total
€1.4m
2023 · €1.4m+€36,506
Largest movements
Assets
- Tangible fixed assets +€25,298
up €25,298 (+12.9%), from €195,963 to €221,262
of which Furniture and vehicles: +€56,418
Equity and liabilities
- Tax, wage and social debts +€33,512
up €33,512 (+16.6%), from €202,124 to €235,636
of which Taxes: +€38,155
- Accrued charges and deferred income +€18,921
up €18,921 (+54.5%), from €34,731 to €53,652
- Other debts -€17,397
down €17,397 (-1.6%), from €1.1m to €1.1m
Income statement
- Gross operating margin +€130,068
up €130,068 (+17.5%), from €744,841 to €874,909
- Taxes +€18,276
up €18,276 (+10.8%), from €169,386 to €187,662
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.
Result 2023
€474,244
Gross operating margin
+€130,068
Staff costs
-€7,228
Depreciation
-€4,270
Other operating charges
+€595
Financial income
-€211
Financial charges
-€1,526
Taxes
-€18,276
Result 2024
€573,395
raises the resultlowers the result
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.
From operations
+€652,985
Investment
-€68,113
Financing
-€577,187
Cash 2023
€1.1m
From operations (derived)
+€652,985
Net result for the year
+€573,395
Depreciation
+€43,503
Stocks and contracts
+€167
Receivables within one year
+€4,698
Deferred charges and accrued income
-€9,077
Trade debts
+€5,263
Tax, wage and social debts
+€33,512
Other debts
-€17,397
Accrued charges and deferred income
+€18,921
Investment (derived)
-€68,113
Investment in fixed assets (net)
-€68,113
Financing
-€577,187
Debts after one year
-€7,389
Current portion of long-term debt
+€202
Contributions, distributions and other
-€570,000
Cash 2024
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,364,590 | €1,401,096 | +€36,506 | +2.7% |
| Fixed assets | 21/28 | €198,697 | €223,307 | +€24,610 | +12.4% |
| Intangible fixed assets | 21 | €2,734 | €1,706 | -€1,029 | -37.6% |
| Tangible fixed assets | 22/27 | €195,963 | €221,262 | +€25,298 | +12.9% |
| Land and buildings | 22 | €126,299 | €116,910 | -€9,389 | -7.4% |
| Plant, machinery and equipment | 23 | €41,764 | €27,346 | -€14,418 | -34.5% |
| Furniture and vehicles | 24 | €9,618 | €66,036 | +€56,418 | +587% |
| Leasing and similar rights | 25 | €18,283 | €10,970 | -€7,313 | -40.0% |
| Financial fixed assets | 28 | - | €340 | +€340 | |
| Current assets | 29/58 | €1,165,893 | €1,177,789 | +€11,896 | +1.0% |
| Stocks and contracts in progress | 3 | €17,479 | €17,311 | -€167 | -1.0% |
| Stocks | 30/36 | €17,479 | €17,311 | -€167 | -1.0% |
| Amounts receivable within one year | 40/41 | €12,698 | €8,000 | -€4,698 | -37.0% |
| Other amounts receivable | 41 | €12,698 | €8,000 | -€4,698 | -37.0% |
| Cash at bank and in hand | 54/58 | €1,123,426 | €1,131,111 | +€7,685 | +0.7% |
| Deferred charges and accrued income | 490/1 | €12,290 | €21,367 | +€9,077 | +73.9% |
| Total equity and liabilities | 10/49 | €1,364,590 | €1,401,096 | +€36,506 | +2.7% |
| Equity | 10/15 | €6,950 | €10,345 | +€3,395 | +48.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €950 | €4,345 | +€3,395 | +358% |
| Amounts payable | 17/49 | €1,357,641 | €1,390,752 | +€33,111 | +2.4% |
| Amounts payable after more than one year | 17 | €12,258 | €4,869 | -€7,389 | -60.3% |
| Financial debts | 170/4 | €12,258 | €4,869 | -€7,389 | -60.3% |
| Amounts payable within one year | 42/48 | €1,310,652 | €1,332,231 | +€21,579 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €7,187 | €7,389 | +€202 | +2.8% |
| Trade debts | 44 | €21,340 | €26,603 | +€5,263 | +24.7% |
| Suppliers | 440/4 | €21,340 | €26,603 | +€5,263 | +24.7% |
| Taxes, remuneration and social security | 45 | €202,124 | €235,636 | +€33,512 | +16.6% |
| Taxes | 450/3 | €189,386 | €227,541 | +€38,155 | +20.1% |
| Remuneration and social security | 454/9 | €12,738 | €8,095 | -€4,643 | -36.5% |
| Other amounts payable | 47/48 | €1,080,000 | €1,062,603 | -€17,397 | -1.6% |
| Accrued charges and deferred income | 492/3 | €34,731 | €53,652 | +€18,921 | +54.5% |
| Remuneration, social security and pensions | 62 | €57,494 | €64,723 | +€7,228 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,233 | €43,503 | +€4,270 | +10.9% |
| Other operating charges | 640/8 | €2,441 | €1,846 | -€595 | -24.4% |
| Gross operating margin | 9900 | €744,841 | €874,909 | +€130,068 | +17.5% |
| Operating profit (loss) | 9901 | €645,673 | €764,837 | +€119,164 | +18.5% |
| Financial income | 75/76B | €276 | €65 | -€211 | -76.4% |
| Recurring financial income | 75 | €276 | €65 | -€211 | -76.4% |
| Financial charges | 65/66B | €2,319 | €3,845 | +€1,526 | +65.8% |
| Recurring financial charges | 65 | €2,319 | €3,845 | +€1,526 | +65.8% |
| Profit (loss) for the period before taxes | 9903 | €643,630 | €761,057 | +€117,427 | +18.2% |
| Income taxes | 67/77 | €169,386 | €187,662 | +€18,276 | +10.8% |
| Profit (loss) for the period | 9904 | €474,244 | €573,395 | +€99,151 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €474,244 | €573,395 | +€99,151 | +20.9% |
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.