ProDentis: what changed
Two fiscal 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.
ProDentis
Largest movements
- Current investments +€250,000
new in 2025: €250,000
- Cash +€58,986
up €58,986 (+29.1%), from €202,688 to €261,674
mainly Net result for the year (+€264,006) and Depreciation (+€31,443)
- Tangible fixed assets -€31,443
down €31,443 (-27.2%), from €115,792 to €84,349
of which Furniture and vehicles: -€16,942
- Reserves +€264,006
up €264,006 (+107.5%), from €245,633 to €509,638
- Accrued charges and deferred income +€6,000
up €6,000 (+200.0%), from €3,000 to €9,000
- Gross operating margin +€75,312
up €75,312 (+21.2%), from €354,804 to €430,116
- Taxes +€42,728
up €42,728 (+47.7%), from €89,619 to €132,347
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.
Cash bridge derived
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 | €319,631 | €597,545 | +€277,915 | +86.9% |
| Fixed assets | 21/28 | €115,792 | €84,349 | -€31,443 | -27.2% |
| Tangible fixed assets | 22/27 | €115,792 | €84,349 | -€31,443 | -27.2% |
| Land and buildings | 22 | €21,941 | €16,747 | -€5,194 | -23.7% |
| Plant, machinery and equipment | 23 | €36,753 | €27,446 | -€9,307 | -25.3% |
| Furniture and vehicles | 24 | €57,099 | €40,157 | -€16,942 | -29.7% |
| Current assets | 29/58 | €203,838 | €513,196 | +€309,358 | +151.8% |
| Amounts receivable within one year | 40/41 | €1,032 | €1,522 | +€490 | +47.5% |
| Trade receivables | 40 | €607 | €0 | -€607 | -100.0% |
| Other amounts receivable | 41 | €425 | €1,522 | +€1,097 | +257.9% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €202,688 | €261,674 | +€58,986 | +29.1% |
| Deferred charges and accrued income | 490/1 | €119 | €0 | -€119 | -100.0% |
| Total equity and liabilities | 10/49 | €319,631 | €597,545 | +€277,915 | +86.9% |
| Equity | 10/15 | €274,021 | €538,026 | +€264,006 | +96.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €245,633 | €509,638 | +€264,006 | +107.5% |
| Distributable reserves | 133 | €245,633 | €509,638 | +€264,006 | +107.5% |
| Profit (loss) carried forward | 14 | €15,988 | €15,988 | = | 0.0% |
| Amounts payable | 17/49 | €45,610 | €59,519 | +€13,909 | +30.5% |
| Amounts payable within one year | 42/48 | €42,610 | €50,519 | +€7,909 | +18.6% |
| Trade debts | 44 | €16,120 | €21,017 | +€4,897 | +30.4% |
| Suppliers | 440/4 | €16,120 | €21,017 | +€4,897 | +30.4% |
| Taxes, remuneration and social security | 45 | €26,490 | €29,502 | +€3,012 | +11.4% |
| Taxes | 450/3 | €26,490 | €28,373 | +€1,884 | +7.1% |
| Remuneration and social security | 454/9 | - | €1,128 | +€1,128 | |
| Accrued charges and deferred income | 492/3 | €3,000 | €9,000 | +€6,000 | +200.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,938 | €31,443 | -€495 | -1.5% |
| Other operating charges | 640/8 | €3,572 | €3,815 | +€243 | +6.8% |
| Gross operating margin | 9900 | €354,804 | €430,116 | +€75,312 | +21.2% |
| Operating profit (loss) | 9901 | €319,294 | €394,858 | +€75,564 | +23.7% |
| Financial income | 75/76B | €614 | €2,215 | +€1,601 | +260.9% |
| Recurring financial income | 75 | €614 | €2,215 | +€1,601 | +260.9% |
| Financial charges | 65/66B | €113 | €720 | +€607 | +536.1% |
| Recurring financial charges | 65 | €113 | €720 | +€607 | +536.1% |
| Profit (loss) for the period before taxes | 9903 | €319,795 | €396,353 | +€76,558 | +23.9% |
| Income taxes | 67/77 | €89,619 | €132,347 | +€42,728 | +47.7% |
| Profit (loss) for the period | 9904 | €230,176 | €264,006 | +€33,830 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €230,176 | €264,006 | +€33,830 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.