Prophy Dental: 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.
Prophy Dental
Largest movements
- Receivables after one year +€19,550
up €19,550 (+300.8%), from €6,500 to €26,050
- Cash +€11,520
up €11,520 (+31.5%), from €36,616 to €48,136
mainly Other debts (+€31,711) and Net result for the year (+€29,269)
- Current investments +€10,800
up €10,800 (+38.7%), from €27,900 to €38,700
- Tangible fixed assets -€5,600
down €5,600 (-29.5%), from €19,015 to €13,415
- Other debts +€31,711
up €31,711 (+4019.8%), from €789 to €32,500
- Tax, wage and social debts +€11,369
up €11,369 (+94.8%), from €11,989 to €23,358
of which Taxes: +€9,527
- Debts after one year -€5,558
down €5,558 (-38.7%), from €14,359 to €8,801
- Profit (loss) carried forward -€3,231
down €3,231 (-9.0%), from €36,015 to €32,784
- Trade debts +€2,275
up €2,275 (+38490.2%), from €6 to €2,281
- Gross operating margin -€7,673
down €7,673 (-14.5%), from €52,882 to €45,209
- Taxes -€861
down €861 (-8.3%), from €10,427 to €9,567
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 | €91,716 | €128,281 | +€36,565 | +39.9% |
| Fixed assets | 21/28 | €19,015 | €13,415 | -€5,600 | -29.5% |
| Tangible fixed assets | 22/27 | €19,015 | €13,415 | -€5,600 | -29.5% |
| Furniture and vehicles | 24 | €19,015 | €13,415 | -€5,600 | -29.5% |
| Current assets | 29/58 | €72,701 | €114,866 | +€42,165 | +58.0% |
| Amounts receivable after more than one year | 29 | €6,500 | €26,050 | +€19,550 | +300.8% |
| Other amounts receivable | 291 | €6,500 | €26,050 | +€19,550 | +300.8% |
| Amounts receivable within one year | 40/41 | €111 | €0 | -€111 | -100.0% |
| Trade receivables | 40 | €111 | €0 | -€111 | -100.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €27,900 | €38,700 | +€10,800 | +38.7% |
| Cash at bank and in hand | 54/58 | €36,616 | €48,136 | +€11,520 | +31.5% |
| Deferred charges and accrued income | 490/1 | €1,574 | €1,981 | +€407 | +25.9% |
| Total equity and liabilities | 10/49 | €91,716 | €128,281 | +€36,565 | +39.9% |
| Equity | 10/15 | €59,015 | €55,784 | -€3,231 | -5.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,015 | €32,784 | -€3,231 | -9.0% |
| Amounts payable | 17/49 | €32,701 | €72,497 | +€39,796 | +121.7% |
| Amounts payable after more than one year | 17 | €14,359 | €8,801 | -€5,558 | -38.7% |
| Financial debts | 170/4 | €14,359 | €8,801 | -€5,558 | -38.7% |
| Amounts payable within one year | 42/48 | €18,342 | €63,697 | +€45,355 | +247.3% |
| Current portion of amounts payable after more than one year | 42 | €5,558 | €5,558 | = | 0.0% |
| Trade debts | 44 | €6 | €2,281 | +€2,275 | +38490.2% |
| Suppliers | 440/4 | €6 | €2,281 | +€2,275 | +38490.2% |
| Taxes, remuneration and social security | 45 | €11,989 | €23,358 | +€11,369 | +94.8% |
| Taxes | 450/3 | €11,989 | €21,516 | +€9,527 | +79.5% |
| Remuneration and social security | 454/9 | - | €1,842 | +€1,842 | |
| Other amounts payable | 47/48 | €789 | €32,500 | +€31,711 | +4019.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,520 | €5,600 | +€80 | +1.5% |
| Other operating charges | 640/8 | €378 | €483 | +€105 | +27.8% |
| Gross operating margin | 9900 | €52,882 | €45,209 | -€7,673 | -14.5% |
| Operating profit (loss) | 9901 | €46,985 | €39,127 | -€7,858 | -16.7% |
| Financial income | 75/76B | €0 | €508 | +€508 | |
| Recurring financial income | 75 | €0 | €508 | +€508 | |
| Financial charges | 65/66B | €1,008 | €800 | -€209 | -20.7% |
| Recurring financial charges | 65 | €1,008 | €800 | -€209 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €45,976 | €38,835 | -€7,141 | -15.5% |
| Income taxes | 67/77 | €10,427 | €9,567 | -€861 | -8.3% |
| Profit (loss) for the period | 9904 | €35,549 | €29,269 | -€6,281 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,549 | €29,269 | -€6,281 | -17.7% |
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 2 October 2026 via checked.be.