L-TECH MEDICAL: what changed
What changed
L-TECH MEDICAL
NACE 46.180, Agents specialised in the wholesale of other particular products
filed annual accounts (NBB)
Net result for the year
€191,073
2024 · €188,982+€2,090
Equity
€539,687
2024 · €348,614+€191,073
Cash
€122,134
2024 · €66,955+€55,180
Balance sheet total
€691,588
2024 · €483,107+€208,481
Largest movements
Assets
- Current investments +€185,094
up €185,094 (+1,228%), from €15,077 to €200,171
- Cash +€55,180
up €55,180 (+82.4%), from €66,955 to €122,134
mainly Net result for the year (+€191,073) and Receivables within one year (+€42,124)
- Receivables within one year -€42,124
down €42,124 (-20.0%), from €210,930 to €168,806
of which Trade receivables: -€60,624
- Tangible fixed assets +€10,522
up €10,522 (+5.8%), from €180,436 to €190,958
of which Furniture and vehicles: +€17,672
Equity and liabilities
- Profit (loss) carried forward +€191,073
up €191,073 (+58.2%), from €328,154 to €519,227
- Tax, wage and social debts +€25,651
up €25,651 (+43.9%), from €58,495 to €84,146
of which Taxes: +€27,151
- Debts after one year -€7,225
down €7,225 (-11.5%), from €62,871 to €55,647
Income statement
No income-statement line moved by more than 1% of the activity.
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€188,982
Gross operating margin
+€22
Depreciation
-€729
Other operating charges
+€2
Financial income
+€329
Financial charges
+€299
Taxes
+€2,168
Result 2025
€191,073
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€277,358
Investment
-€211,582
Financing
-€10,597
Cash 2024
€66,955
From operations (derived)
+€277,358
Net result for the year
+€191,073
Depreciation
+€15,966
Stocks and contracts
+€2,160
Receivables within one year
+€42,124
Deferred charges and accrued income
-€1,969
Trade debts
+€2,263
Tax, wage and social debts
+€25,651
Accrued charges and deferred income
+€91
Investment (derived)
-€211,582
Investment in fixed assets (net)
-€26,488
Current investments
-€185,094
Financing
-€10,597
Debts after one year
-€7,225
Current portion of long-term debt
-€3,372
Cash 2025
€122,134
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €483,107 | €691,588 | +€208,481 | +43.2% |
| Fixed assets | 21/28 | €180,436 | €190,958 | +€10,522 | +5.8% |
| Tangible fixed assets | 22/27 | €180,436 | €190,958 | +€10,522 | +5.8% |
| Land and buildings | 22 | €171,618 | €164,468 | -€7,150 | -4.2% |
| Furniture and vehicles | 24 | €8,818 | €26,489 | +€17,672 | +200% |
| Current assets | 29/58 | €302,671 | €500,631 | +€197,960 | +65.4% |
| Stocks and contracts in progress | 3 | €6,480 | €4,320 | -€2,160 | -33.3% |
| Stocks | 30/36 | €6,480 | €4,320 | -€2,160 | -33.3% |
| Amounts receivable within one year | 40/41 | €210,930 | €168,806 | -€42,124 | -20.0% |
| Trade receivables | 40 | €165,930 | €105,306 | -€60,624 | -36.5% |
| Other amounts receivable | 41 | €45,000 | €63,500 | +€18,500 | +41.1% |
| Current investments | 50/53 | €15,077 | €200,171 | +€185,094 | +1,228% |
| Cash at bank and in hand | 54/58 | €66,955 | €122,134 | +€55,180 | +82.4% |
| Deferred charges and accrued income | 490/1 | €3,229 | €5,199 | +€1,969 | +61.0% |
| Total equity and liabilities | 10/49 | €483,107 | €691,588 | +€208,481 | +43.2% |
| Equity | 10/15 | €348,614 | €539,687 | +€191,073 | +54.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €328,154 | €519,227 | +€191,073 | +58.2% |
| Amounts payable | 17/49 | €134,492 | €151,901 | +€17,409 | +12.9% |
| Amounts payable after more than one year | 17 | €62,871 | €55,647 | -€7,225 | -11.5% |
| Financial debts | 170/4 | €62,871 | €55,647 | -€7,225 | -11.5% |
| Amounts payable within one year | 42/48 | €71,621 | €96,163 | +€24,542 | +34.3% |
| Current portion of amounts payable after more than one year | 42 | €11,183 | €7,811 | -€3,372 | -30.2% |
| Trade debts | 44 | €1,943 | €4,206 | +€2,263 | +116% |
| Suppliers | 440/4 | €1,943 | €4,206 | +€2,263 | +116% |
| Taxes, remuneration and social security | 45 | €58,495 | €84,146 | +€25,651 | +43.9% |
| Taxes | 450/3 | €56,995 | €84,146 | +€27,151 | +47.6% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Accrued charges and deferred income | 492/3 | - | €91 | +€91 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,237 | €15,966 | +€729 | +4.8% |
| Other operating charges | 640/8 | €2,669 | €2,667 | -€2 | -0.1% |
| Gross operating margin | 9900 | €273,894 | €273,916 | +€22 | 0.0% |
| Operating profit (loss) | 9901 | €255,988 | €255,282 | -€706 | -0.3% |
| Financial income | 75/76B | €110 | €439 | +€329 | +300% |
| Recurring financial income | 75 | €110 | €439 | +€329 | +300% |
| Financial charges | 65/66B | €3,896 | €3,597 | -€299 | -7.7% |
| Recurring financial charges | 65 | €3,896 | €3,597 | -€299 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €252,202 | €252,124 | -€78 | 0.0% |
| Income taxes | 67/77 | €63,219 | €61,051 | -€2,168 | -3.4% |
| Profit (loss) for the period | 9904 | €188,982 | €191,073 | +€2,090 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €188,982 | €191,073 | +€2,090 | +1.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.