PROSTHODONTICS DD: 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.
PROSTHODONTICS DD
Largest movements
- Tangible fixed assets +€457,838
up €457,838 (+526%), from €87,044 to €544,882
of which Land and buildings: +€459,859
- Cash -€80,100
down €80,100 (-58.1%), from €137,918 to €57,818
mainly Investment in fixed assets (net) (-€493,865) and Receivables within one year (-€51,150)
- Receivables within one year +€51,150
up €51,150 (+1,644%), from €3,112 to €54,262
- Intangible fixed assets -€11,925
down €11,925 (-82.8%), from €14,400 to €2,475
- Debts after one year +€290,785
up €290,785 (+312%), from €93,187 to €383,972
- Reserves +€137,035
up €137,035 (+37.6%), from €364,171 to €501,206
- Other debts -€43,860
down €43,860 (-71.4%), from €61,435 to €17,575
- Tax, wage and social debts +€19,705
up €19,705 (+80.3%), from €24,525 to €44,230
- Current portion of long-term debt +€13,192
up €13,192 (+61.2%), from €21,549 to €34,741
- Gross operating margin +€145,199
up €145,199 (+72.5%), from €200,206 to €345,405
- Write-downs +€56,494
new in 2025: €56,494
- Taxes +€25,844
up €25,844 (+50.1%), from €51,557 to €77,401
- Depreciation +€9,903
up €9,903 (+26.0%), from €38,049 to €47,952
- Financial charges +€4,738
up €4,738 (+352%), from €1,346 to €6,084
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 | €602,293 | €1,018,709 | +€416,415 | +69.1% |
| Fixed assets | 21/28 | €101,444 | €547,357 | +€445,913 | +440% |
| Intangible fixed assets | 21 | €14,400 | €2,475 | -€11,925 | -82.8% |
| Tangible fixed assets | 22/27 | €87,044 | €544,882 | +€457,838 | +526% |
| Land and buildings | 22 | - | €459,859 | +€459,859 | |
| Plant, machinery and equipment | 23 | €31,679 | €44,264 | +€12,586 | +39.7% |
| Furniture and vehicles | 24 | €55,365 | €37,785 | -€17,581 | -31.8% |
| Other tangible fixed assets | 26 | - | €2,974 | +€2,974 | |
| Current assets | 29/58 | €500,849 | €471,352 | -€29,498 | -5.9% |
| Amounts receivable within one year | 40/41 | €3,112 | €54,262 | +€51,150 | +1,644% |
| Trade receivables | 40 | €3,112 | €54,262 | +€51,150 | +1,644% |
| Current investments | 50/53 | €359,000 | €359,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €137,918 | €57,818 | -€80,100 | -58.1% |
| Deferred charges and accrued income | 490/1 | €820 | €272 | -€548 | -66.8% |
| Total equity and liabilities | 10/49 | €602,293 | €1,018,709 | +€416,415 | +69.1% |
| Equity | 10/15 | €396,171 | €533,206 | +€137,035 | +34.6% |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €364,171 | €501,206 | +€137,035 | +37.6% |
| Distributable reserves | 133 | €364,171 | €501,206 | +€137,035 | +37.6% |
| Amounts payable | 17/49 | €206,123 | €485,503 | +€279,380 | +136% |
| Amounts payable after more than one year | 17 | €93,187 | €383,972 | +€290,785 | +312% |
| Financial debts | 170/4 | €93,187 | €383,972 | +€290,785 | +312% |
| Amounts payable within one year | 42/48 | €112,936 | €101,531 | -€11,404 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €21,549 | €34,741 | +€13,192 | +61.2% |
| Trade debts | 44 | €5,427 | €4,986 | -€442 | -8.1% |
| Suppliers | 440/4 | €5,427 | €4,986 | -€442 | -8.1% |
| Taxes, remuneration and social security | 45 | €24,525 | €44,230 | +€19,705 | +80.3% |
| Taxes | 450/3 | €24,525 | €44,230 | +€19,705 | +80.3% |
| Other amounts payable | 47/48 | €61,435 | €17,575 | -€43,860 | -71.4% |
| Remuneration, social security and pensions | 62 | €1,960 | - | -€1,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,049 | €47,952 | +€9,903 | +26.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €56,494 | +€56,494 | |
| Other operating charges | 640/8 | €1,554 | €3,210 | +€1,656 | +107% |
| Gross operating margin | 9900 | €200,206 | €345,405 | +€145,199 | +72.5% |
| Operating profit (loss) | 9901 | €158,642 | €237,748 | +€79,106 | +49.9% |
| Financial income | 75/76B | €1,906 | €1,272 | -€635 | -33.3% |
| Recurring financial income | 75 | €1,906 | €1,272 | -€635 | -33.3% |
| Financial charges | 65/66B | €1,346 | €6,084 | +€4,738 | +352% |
| Recurring financial charges | 65 | €1,346 | €6,084 | +€4,738 | +352% |
| Profit (loss) for the period before taxes | 9903 | €159,203 | €232,936 | +€73,733 | +46.3% |
| Income taxes | 67/77 | €51,557 | €77,401 | +€25,844 | +50.1% |
| Profit (loss) for the period | 9904 | €107,646 | €155,535 | +€47,889 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €107,646 | €155,535 | +€47,889 | +44.5% |
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 16 October 2026 via checked.be.