ProSmile: 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.
ProSmile
Largest movements
- Cash +€38,399
up €38,399 (+22.1%), from €174,092 to €212,491
mainly Net result for the year (+€59,791) and Depreciation (+€34,351)
- Tangible fixed assets -€33,566
down €33,566 (-17.0%), from €197,066 to €163,500
- Deferred charges and accrued income -€6,104
down €6,104 (-36.2%), from €16,846 to €10,741
- Receivables within one year +€3,994
up €3,994 (+153.6%), from €2,600 to €6,594
- Reserves +€45,500
up €45,500 (+25.0%), from €181,750 to €227,250
of which Distributable reserves: +€45,500
- Debts after one year -€25,740
down €25,740 (-30.4%), from €84,597 to €58,856
of which Financial debts: -€25,285
- Trade debts -€10,859
down €10,859 (-66.4%), from €16,351 to €5,492
- Gross operating margin -€17,662
down €17,662 (-9.8%), from €180,429 to €162,767
- Depreciation -€10,559
down €10,559 (-23.5%), from €44,910 to €34,351
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 | €391,404 | €394,127 | +€2,723 | +0.7% |
| Fixed assets | 21/28 | €197,866 | €164,300 | -€33,566 | -17.0% |
| Tangible fixed assets | 22/27 | €197,066 | €163,500 | -€33,566 | -17.0% |
| Land and buildings | 22 | €139,069 | €126,130 | -€12,939 | -9.3% |
| Plant, machinery and equipment | 23 | €39,476 | €24,167 | -€15,309 | -38.8% |
| Furniture and vehicles | 24 | €18,521 | €13,203 | -€5,318 | -28.7% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €193,537 | €229,826 | +€36,289 | +18.8% |
| Amounts receivable within one year | 40/41 | €2,600 | €6,594 | +€3,994 | +153.6% |
| Other amounts receivable | 41 | €2,600 | €6,594 | +€3,994 | +153.6% |
| Cash at bank and in hand | 54/58 | €174,092 | €212,491 | +€38,399 | +22.1% |
| Deferred charges and accrued income | 490/1 | €16,846 | €10,741 | -€6,104 | -36.2% |
| Total equity and liabilities | 10/49 | €391,404 | €394,127 | +€2,723 | +0.7% |
| Equity | 10/15 | €196,379 | €242,670 | +€46,291 | +23.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €181,750 | €227,250 | +€45,500 | +25.0% |
| Tax-exempt reserves | 132 | €8,750 | €8,750 | = | 0.0% |
| Distributable reserves | 133 | €173,000 | €218,500 | +€45,500 | +26.3% |
| Profit (loss) carried forward | 14 | €4,629 | €5,420 | +€791 | +17.1% |
| Amounts payable | 17/49 | €195,025 | €151,457 | -€43,568 | -22.3% |
| Amounts payable after more than one year | 17 | €84,597 | €58,856 | -€25,740 | -30.4% |
| Financial debts | 170/4 | €84,141 | €58,856 | -€25,285 | -30.1% |
| Other amounts payable | 178/9 | €455 | - | -€455 | |
| Amounts payable within one year | 42/48 | €98,551 | €84,370 | -€14,180 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €51,014 | €52,285 | +€1,271 | +2.5% |
| Trade debts | 44 | €16,351 | €5,492 | -€10,859 | -66.4% |
| Suppliers | 440/4 | €16,351 | €5,492 | -€10,859 | -66.4% |
| Taxes, remuneration and social security | 45 | €16,935 | €13,768 | -€3,167 | -18.7% |
| Taxes | 450/3 | €11,415 | €6,575 | -€4,840 | -42.4% |
| Remuneration and social security | 454/9 | €5,520 | €7,193 | +€1,673 | +30.3% |
| Other amounts payable | 47/48 | €14,250 | €12,825 | -€1,425 | -10.0% |
| Accrued charges and deferred income | 492/3 | €11,877 | €8,231 | -€3,647 | -30.7% |
| Remuneration, social security and pensions | 62 | €33,712 | €33,323 | -€390 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,910 | €34,351 | -€10,559 | -23.5% |
| Other operating charges | 640/8 | €1,765 | €1,829 | +€64 | +3.6% |
| Non-recurring operating charges | 66A | €189 | €190 | +€1 | +0.4% |
| Gross operating margin | 9900 | €180,429 | €162,767 | -€17,662 | -9.8% |
| Operating profit (loss) | 9901 | €99,853 | €93,075 | -€6,778 | -6.8% |
| Financial income | 75/76B | €357 | €431 | +€74 | +20.8% |
| Recurring financial income | 75 | €357 | €431 | +€74 | +20.8% |
| Financial charges | 65/66B | €4,648 | €3,812 | -€836 | -18.0% |
| Recurring financial charges | 65 | €4,648 | €3,812 | -€836 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €95,561 | €89,694 | -€5,868 | -6.1% |
| Income taxes | 67/77 | €31,651 | €29,903 | -€1,748 | -5.5% |
| Profit (loss) for the period | 9904 | €63,910 | €59,791 | -€4,120 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,910 | €59,791 | -€4,120 | -6.4% |
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 9 October 2026 via checked.be.