dentAFLaurent: 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.
dentAFLaurent
Largest movements
- Financial fixed assets +€330,910
new in 2024: €330,910
- Cash -€319,414
down €319,414 (-99.6%), from €320,580 to €1,166
mainly Investment in fixed assets (net) (-€352,092) and Tax, wage and social debts (-€55,424)
- Receivables within one year +€19,184
up €19,184 (+160%), from €11,988 to €31,172
- Tangible fixed assets +€12,903
up €12,903 (+72.5%), from €17,794 to €30,697
of which Other tangible fixed assets: +€11,241
- Profit (loss) carried forward +€98,404
up €98,404 (+37.8%), from €260,515 to €358,919
- Tax, wage and social debts -€55,424
down €55,424 (-61.6%), from €89,940 to €34,516
- Financial income +€1,808
up €1,808 (+278%), from €651 to €2,459
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,730 | €395,801 | +€43,071 | +12.2% |
| Fixed assets | 21/28 | €17,794 | €361,607 | +€343,813 | +1,932% |
| Tangible fixed assets | 22/27 | €17,794 | €30,697 | +€12,903 | +72.5% |
| Plant, machinery and equipment | 23 | €2,014 | €8 | -€2,006 | -99.6% |
| Furniture and vehicles | 24 | €15,780 | €19,448 | +€3,668 | +23.2% |
| Other tangible fixed assets | 26 | - | €11,241 | +€11,241 | |
| Financial fixed assets | 28 | - | €330,910 | +€330,910 | |
| Current assets | 29/58 | €334,936 | €34,194 | -€300,742 | -89.8% |
| Amounts receivable within one year | 40/41 | €11,988 | €31,172 | +€19,184 | +160% |
| Other amounts receivable | 41 | €11,988 | €31,172 | +€19,184 | +160% |
| Cash at bank and in hand | 54/58 | €320,580 | €1,166 | -€319,414 | -99.6% |
| Deferred charges and accrued income | 490/1 | €2,368 | €1,856 | -€512 | -21.6% |
| Total equity and liabilities | 10/49 | €352,730 | €395,801 | +€43,071 | +12.2% |
| Equity | 10/15 | €260,515 | €358,919 | +€98,404 | +37.8% |
| Profit (loss) carried forward | 14 | €260,515 | €358,919 | +€98,404 | +37.8% |
| Amounts payable | 17/49 | €92,216 | €36,883 | -€55,333 | -60.0% |
| Amounts payable within one year | 42/48 | €92,214 | €36,883 | -€55,331 | -60.0% |
| Trade debts | 44 | €2,274 | €2,367 | +€93 | +4.1% |
| Suppliers | 440/4 | €2,274 | €2,367 | +€93 | +4.1% |
| Taxes, remuneration and social security | 45 | €89,940 | €34,516 | -€55,424 | -61.6% |
| Taxes | 450/3 | €89,940 | €34,516 | -€55,424 | -61.6% |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,588 | €8,279 | -€1,309 | -13.7% |
| Other operating charges | 640/8 | €520 | €531 | +€11 | +2.1% |
| Gross operating margin | 9900 | €140,075 | €140,076 | +€1 | 0.0% |
| Operating profit (loss) | 9901 | €129,966 | €131,265 | +€1,299 | +1.0% |
| Financial income | 75/76B | €651 | €2,459 | +€1,808 | +278% |
| Recurring financial income | 75 | €651 | €2,459 | +€1,808 | +278% |
| Financial charges | 65/66B | €395 | €463 | +€69 | +17.4% |
| Recurring financial charges | 65 | €395 | €463 | +€69 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €130,222 | €133,261 | +€3,039 | +2.3% |
| Income taxes | 67/77 | €33,725 | €34,857 | +€1,132 | +3.4% |
| Profit (loss) for the period | 9904 | €96,496 | €98,404 | +€1,907 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,496 | €98,404 | +€1,907 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.