THE PERFECT SMILE: what changed
THE PERFECT SMILE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€66
down €66 (-0.3%), from -€22,894 to -€22,959
- Other debts +€64
up €64 (+1.0%), from €6,522 to €6,586
- Trade debts +€2
up €2 (+0.3%), from €668 to €670
- Other operating charges -€604
no longer reported in 2024 (was €604)
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€7,191 | -€7,256 | -€66 | -0.9% |
| Contributions | 10/11 | €15,438 | €15,438 | = | 0.0% |
| Reserves | 13 | €266 | €266 | = | 0.0% |
| Non-distributable reserves | 130/1 | €266 | €266 | = | 0.0% |
| Reserves not available under the articles | 1311 | €266 | €266 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,894 | -€22,959 | -€66 | -0.3% |
| Amounts payable | 17/49 | €7,191 | €7,256 | +€66 | +0.9% |
| Amounts payable within one year | 42/48 | €7,191 | €7,256 | +€66 | +0.9% |
| Trade debts | 44 | €668 | €670 | +€2 | +0.3% |
| Suppliers | 440/4 | €668 | €670 | +€2 | +0.3% |
| Other amounts payable | 47/48 | €6,522 | €6,586 | +€64 | +1.0% |
| Other operating charges | 640/8 | €604 | - | -€604 | |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€668 | -€66 | +€602 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | -€668 | -€66 | +€602 | +90.2% |
| Profit (loss) for the period | 9904 | -€668 | -€66 | +€602 | +90.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€668 | -€66 | +€602 | +90.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.