LauraDental: 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.
LauraDental
Largest movements
- Cash +€25,872
up €25,872 (+33.2%), from €77,910 to €103,782
mainly Net result for the year (+€28,793) and Depreciation (+€10,677)
- Tangible fixed assets -€7,341
down €7,341 (-17.5%), from €41,896 to €34,555
of which Leasing and similar rights: -€7,998
- Profit (loss) carried forward +€28,793
up €28,793 (+61.5%), from €46,847 to €75,640
- Debts after one year -€5,781
down €5,781 (-19.2%), from €30,121 to €24,340
- Tax, wage and social debts -€4,853
down €4,853 (-33.8%), from €14,343 to €9,491
of which Taxes: -€4,853
- Gross operating margin -€16,417
down €16,417 (-25.5%), from €64,458 to €48,041
- Depreciation +€6,574
up €6,574 (+160%), from €4,103 to €10,677
- Taxes -€4,938
down €4,938 (-40.2%), from €12,297 to €7,359
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 | €133,198 | €152,597 | +€19,399 | +14.6% |
| Formation expenses | 20 | €1,017 | €707 | -€310 | -30.5% |
| Fixed assets | 21/28 | €42,087 | €34,746 | -€7,341 | -17.4% |
| Tangible fixed assets | 22/27 | €41,896 | €34,555 | -€7,341 | -17.5% |
| Plant, machinery and equipment | 23 | €4,018 | €2,385 | -€1,633 | -40.6% |
| Furniture and vehicles | 24 | €182 | €1,333 | +€1,150 | +631% |
| Leasing and similar rights | 25 | €37,695 | €29,697 | -€7,998 | -21.2% |
| Other tangible fixed assets | 26 | - | €1,140 | +€1,140 | |
| Financial fixed assets | 28 | €191 | €191 | = | 0.0% |
| Current assets | 29/58 | €90,094 | €117,144 | +€27,050 | +30.0% |
| Amounts receivable within one year | 40/41 | €9,664 | €10,858 | +€1,194 | +12.4% |
| Trade receivables | 40 | €9,664 | €10,858 | +€1,194 | +12.4% |
| Cash at bank and in hand | 54/58 | €77,910 | €103,782 | +€25,872 | +33.2% |
| Deferred charges and accrued income | 490/1 | €2,520 | €2,504 | -€16 | -0.6% |
| Total equity and liabilities | 10/49 | €133,198 | €152,597 | +€19,399 | +14.6% |
| Equity | 10/15 | €80,620 | €109,413 | +€28,793 | +35.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €30,773 | €30,773 | = | 0.0% |
| Distributable reserves | 133 | €30,773 | €30,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,847 | €75,640 | +€28,793 | +61.5% |
| Amounts payable | 17/49 | €52,578 | €43,184 | -€9,394 | -17.9% |
| Amounts payable after more than one year | 17 | €30,121 | €24,340 | -€5,781 | -19.2% |
| Financial debts | 170/4 | €30,121 | €24,340 | -€5,781 | -19.2% |
| Amounts payable within one year | 42/48 | €22,417 | €18,811 | -€3,607 | -16.1% |
| Current portion of amounts payable after more than one year | 42 | €5,599 | €5,781 | +€182 | +3.3% |
| Trade debts | 44 | €2,475 | €2,204 | -€271 | -10.9% |
| Suppliers | 440/4 | €2,475 | €2,204 | -€271 | -10.9% |
| Taxes, remuneration and social security | 45 | €14,343 | €9,491 | -€4,853 | -33.8% |
| Taxes | 450/3 | €12,243 | €7,391 | -€4,853 | -39.6% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,335 | +€1,335 | |
| Accrued charges and deferred income | 492/3 | €39 | €33 | -€6 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,103 | €10,677 | +€6,574 | +160% |
| Other operating charges | 640/8 | €660 | €590 | -€70 | -10.6% |
| Gross operating margin | 9900 | €64,458 | €48,041 | -€16,417 | -25.5% |
| Operating profit (loss) | 9901 | €59,696 | €36,774 | -€22,922 | -38.4% |
| Financial income | 75/76B | €356 | €698 | +€342 | +96.1% |
| Recurring financial income | 75 | €356 | €698 | +€342 | +96.1% |
| Financial charges | 65/66B | €908 | €1,320 | +€412 | +45.4% |
| Recurring financial charges | 65 | €908 | €1,320 | +€412 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €59,144 | €36,152 | -€22,992 | -38.9% |
| Income taxes | 67/77 | €12,297 | €7,359 | -€4,938 | -40.2% |
| Profit (loss) for the period | 9904 | €46,847 | €28,793 | -€18,054 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,847 | €28,793 | -€18,054 | -38.5% |
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 26 October 2026 via checked.be.