L. CORNET DENTISTE: 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.
L. CORNET DENTISTE
Largest movements
- Cash +€5,451
up €5,451 (+6.8%), from €79,582 to €85,033
mainly Other debts (+€37,308) and Net result for the year (+€5,896)
- Tangible fixed assets +€1,341
up €1,341 (+36.7%), from €3,656 to €4,997
of which Furniture and vehicles: +€2,139
- Other debts +€37,308
up €37,308 (+19,440%), from €192 to €37,500
- Profit (loss) carried forward -€28,604
no longer reported in 2025 (was €28,604)
- Gross operating margin -€27,127
down €27,127 (-70.2%), from €38,636 to €11,509
- Taxes -€5,476
down €5,476 (-72.9%), from €7,515 to €2,039
- Financial charges +€1,632
up €1,632 (+345%), from €472 to €2,104
- Financial income +€586
up €586 (+8,313%), from €7 to €593
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 | €104,090 | €111,835 | +€7,745 | +7.4% |
| Formation expenses | 20 | €1,028 | €562 | -€466 | -45.3% |
| Fixed assets | 21/28 | €3,656 | €4,997 | +€1,341 | +36.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €3,656 | €4,997 | +€1,341 | +36.7% |
| Plant, machinery and equipment | 23 | €2,433 | €1,635 | -€798 | -32.8% |
| Furniture and vehicles | 24 | €1,223 | €3,362 | +€2,139 | +175% |
| Current assets | 29/58 | €99,406 | €106,276 | +€6,870 | +6.9% |
| Amounts receivable within one year | 40/41 | €19,168 | €19,485 | +€317 | +1.7% |
| Trade receivables | 40 | €9,290 | €13,903 | +€4,613 | +49.7% |
| Other amounts receivable | 41 | €9,878 | €5,581 | -€4,296 | -43.5% |
| Cash at bank and in hand | 54/58 | €79,582 | €85,033 | +€5,451 | +6.8% |
| Deferred charges and accrued income | 490/1 | €657 | €1,759 | +€1,102 | +168% |
| Total equity and liabilities | 10/49 | €104,090 | €111,835 | +€7,745 | +7.4% |
| Equity | 10/15 | €96,951 | €68,347 | -€28,604 | -29.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,347 | €63,347 | = | 0.0% |
| Distributable reserves | 133 | €63,347 | €63,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,604 | - | -€28,604 | |
| Amounts payable | 17/49 | €7,139 | €43,488 | +€36,349 | +509% |
| Amounts payable within one year | 42/48 | €7,139 | €43,488 | +€36,349 | +509% |
| Trade debts | 44 | €3,047 | €2,089 | -€959 | -31.5% |
| Suppliers | 440/4 | €3,047 | €2,089 | -€959 | -31.5% |
| Taxes, remuneration and social security | 45 | €3,900 | €3,900 | = | 0.0% |
| Taxes | 450/3 | €3,900 | €3,900 | = | 0.0% |
| Other amounts payable | 47/48 | €192 | €37,500 | +€37,308 | +19,440% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,368 | €1,688 | +€320 | +23.4% |
| Other operating charges | 640/8 | €683 | €375 | -€309 | -45.2% |
| Gross operating margin | 9900 | €38,636 | €11,509 | -€27,127 | -70.2% |
| Operating profit (loss) | 9901 | €36,584 | €9,447 | -€27,138 | -74.2% |
| Financial income | 75/76B | €7 | €593 | +€586 | +8,313% |
| Recurring financial income | 75 | €7 | €593 | +€586 | +8,313% |
| Financial charges | 65/66B | €472 | €2,104 | +€1,632 | +345% |
| Recurring financial charges | 65 | €472 | €2,104 | +€1,632 | +345% |
| Profit (loss) for the period before taxes | 9903 | €36,119 | €7,935 | -€28,184 | -78.0% |
| Income taxes | 67/77 | €7,515 | €2,039 | -€5,476 | -72.9% |
| Profit (loss) for the period | 9904 | €28,604 | €5,896 | -€22,708 | -79.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,604 | €5,896 | -€22,708 | -79.4% |
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 31 October 2026 via checked.be.