PRODENTAL TEETH: 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.
PRODENTAL TEETH
Largest movements
- Current investments -€30,000
no longer reported in 2025 (was €30,000)
- Deferred charges and accrued income -€29,431
down €29,431 (-37.7%), from €78,009 to €48,578
- Cash +€12,701
up €12,701 (+16.3%), from €77,757 to €90,458
mainly Net result for the year (+€79,325) and Current investments (+€30,000)
- Intangible fixed assets -€5,000
down €5,000 (-15.4%), from €32,492 to €27,492
- Receivables within one year +€3,253
new in 2025: €3,253
of which Other amounts receivable: +€2,253
- Profit (loss) carried forward -€42,595
down €42,595 (-41.7%), from €102,154 to €59,559
- Tax, wage and social debts -€11,056
down €11,056 (-50.6%), from €21,855 to €10,799
of which Taxes: -€11,056
- Other debts +€4,403
up €4,403 (+4.7%), from €93,639 to €98,042
- Gross operating margin -€9,364
down €9,364 (-8.0%), from €116,512 to €107,147
- Taxes -€3,120
down €3,120 (-13.1%), from €23,866 to €20,747
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €220,495 | €171,120 | -€49,375 | -22.4% |
| Fixed assets | 21/28 | €34,729 | €28,831 | -€5,898 | -17.0% |
| Intangible fixed assets | 21 | €32,492 | €27,492 | -€5,000 | -15.4% |
| Tangible fixed assets | 22/27 | €2,236 | €1,338 | -€898 | -40.2% |
| Plant, machinery and equipment | 23 | €2,236 | €1,338 | -€898 | -40.2% |
| Current assets | 29/58 | €185,766 | €142,290 | -€43,477 | -23.4% |
| Amounts receivable within one year | 40/41 | - | €3,253 | +€3,253 | |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | - | €2,253 | +€2,253 | |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €77,757 | €90,458 | +€12,701 | +16.3% |
| Deferred charges and accrued income | 490/1 | €78,009 | €48,578 | -€29,431 | -37.7% |
| Total equity and liabilities | 10/49 | €220,495 | €171,120 | -€49,375 | -22.4% |
| Equity | 10/15 | €104,654 | €62,059 | -€42,595 | -40.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,154 | €59,559 | -€42,595 | -41.7% |
| Amounts payable | 17/49 | €115,841 | €109,061 | -€6,780 | -5.9% |
| Amounts payable within one year | 42/48 | €115,841 | €109,061 | -€6,780 | -5.9% |
| Trade debts | 44 | €347 | €220 | -€127 | -36.5% |
| Suppliers | 440/4 | €347 | €220 | -€127 | -36.5% |
| Taxes, remuneration and social security | 45 | €21,855 | €10,799 | -€11,056 | -50.6% |
| Taxes | 450/3 | €18,855 | €7,799 | -€11,056 | -58.6% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €93,639 | €98,042 | +€4,403 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,129 | €5,898 | -€231 | -3.8% |
| Other operating charges | 640/8 | €893 | €1,135 | +€242 | +27.1% |
| Gross operating margin | 9900 | €116,512 | €107,147 | -€9,364 | -8.0% |
| Operating profit (loss) | 9901 | €109,490 | €100,115 | -€9,376 | -8.6% |
| Financial income | 75/76B | - | €114 | +€114 | |
| Recurring financial income | 75 | - | €114 | +€114 | |
| Financial charges | 65/66B | €136 | €157 | +€21 | +15.4% |
| Recurring financial charges | 65 | €136 | €157 | +€21 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €109,355 | €100,072 | -€9,283 | -8.5% |
| Income taxes | 67/77 | €23,866 | €20,747 | -€3,120 | -13.1% |
| Profit (loss) for the period | 9904 | €85,488 | €79,325 | -€6,163 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €85,488 | €79,325 | -€6,163 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.