LAURENT MOUTON: what changed
What changed
LAURENT MOUTON
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€57,026
2024 · €99,892-€42,866
Equity
€940,343
2024 · €918,378+€21,965
Cash
€678,427
2024 · €268,460+€409,967
Balance sheet total
€1.7m
2024 · €1.5m+€189,508
Largest movements
Assets
- Cash +€409,967
up €409,967 (+153%), from €268,460 to €678,427
mainly Current investments (+€199,154) and Other debts (+€139,901)
- Current investments -€199,154
down €199,154 (-56.9%), from €350,000 to €150,846
- Tangible fixed assets -€41,208
down €41,208 (-4.9%), from €848,897 to €807,688
- Receivables within one year +€18,123
up €18,123 (+320%), from €5,665 to €23,788
of which Other amounts receivable: +€17,246
Equity and liabilities
- Other debts +€139,901
up €139,901 (+30.5%), from €458,650 to €598,550
- Reserves +€21,965
up €21,965 (+2.4%), from €905,978 to €927,943
of which Distributable reserves: +€21,965
Income statement
- Financial charges +€50,811
up €50,811 (+62.5%), from €81,265 to €132,075
- Taxes -€17,260
down €17,260 (-41.5%), from €41,628 to €24,368
- Provisions +€9,944
up €9,944 (+199%), from €5,007 to €14,951
- Gross operating margin +€9,853
up €9,853 (+3.3%), from €301,764 to €311,617
- Staff costs +€9,070
up €9,070 (+82.9%), from €10,944 to €20,014
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
€99,892
Gross operating margin
+€9,853
Staff costs
-€9,070
Depreciation
-€326
Provisions
-€9,944
Other operating charges
+€420
Financial income
-€247
Financial charges
-€50,811
Taxes
+€17,260
Result 2025
€57,026
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
+€262,041
Investment
+€182,988
Financing
-€35,061
Cash 2024
€268,460
From operations (derived)
+€262,041
Net result for the year
+€57,026
Depreciation
+€57,375
Receivables within one year
-€18,123
Deferred charges and accrued income
-€1,780
Provisions
+€14,951
Trade debts
+€7,249
Tax, wage and social debts
+€5,443
Other debts
+€139,901
Investment (derived)
+€182,988
Investment in fixed assets (net)
-€16,166
Current investments
+€199,154
Financing
-€35,061
Contributions, distributions and other
-€35,061
Cash 2025
€678,427
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,473,522 | €1,663,030 | +€189,508 | +12.9% |
| Fixed assets | 21/28 | €849,397 | €808,188 | -€41,208 | -4.9% |
| Tangible fixed assets | 22/27 | €848,897 | €807,688 | -€41,208 | -4.9% |
| Land and buildings | 22 | €784,286 | €765,535 | -€18,751 | -2.4% |
| Plant, machinery and equipment | 23 | €18,250 | €13,392 | -€4,858 | -26.6% |
| Furniture and vehicles | 24 | €46,360 | €28,761 | -€17,599 | -38.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €624,125 | €854,841 | +€230,716 | +37.0% |
| Amounts receivable within one year | 40/41 | €5,665 | €23,788 | +€18,123 | +320% |
| Trade receivables | 40 | €418 | €1,295 | +€878 | +210% |
| Other amounts receivable | 41 | €5,247 | €22,493 | +€17,246 | +329% |
| Current investments | 50/53 | €350,000 | €150,846 | -€199,154 | -56.9% |
| Cash at bank and in hand | 54/58 | €268,460 | €678,427 | +€409,967 | +153% |
| Deferred charges and accrued income | 490/1 | - | €1,780 | +€1,780 | |
| Total equity and liabilities | 10/49 | €1,473,522 | €1,663,030 | +€189,508 | +12.9% |
| Equity | 10/15 | €918,378 | €940,343 | +€21,965 | +2.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €905,978 | €927,943 | +€21,965 | +2.4% |
| Non-distributable reserves | 130/1 | €4,534 | €4,534 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,534 | €4,534 | = | 0.0% |
| Tax-exempt reserves | 132 | €214,403 | €214,403 | = | 0.0% |
| Distributable reserves | 133 | €687,040 | €709,005 | +€21,965 | +3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €69,033 | €83,984 | +€14,951 | +21.7% |
| Provisions for liabilities and charges | 160/5 | €69,033 | €83,984 | +€14,951 | +21.7% |
| Other liabilities and charges | 164/5 | €69,033 | €83,984 | +€14,951 | +21.7% |
| Amounts payable | 17/49 | €486,111 | €638,703 | +€152,592 | +31.4% |
| Amounts payable within one year | 42/48 | €486,111 | €638,703 | +€152,592 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €13,738 | €20,986 | +€7,249 | +52.8% |
| Suppliers | 440/4 | €13,738 | €20,986 | +€7,249 | +52.8% |
| Taxes, remuneration and social security | 45 | €13,724 | €19,166 | +€5,443 | +39.7% |
| Taxes | 450/3 | €9,535 | €12,800 | +€3,265 | +34.2% |
| Remuneration and social security | 454/9 | €4,189 | €6,366 | +€2,177 | +52.0% |
| Other amounts payable | 47/48 | €458,650 | €598,550 | +€139,901 | +30.5% |
| Remuneration, social security and pensions | 62 | €10,944 | €20,014 | +€9,070 | +82.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,048 | €57,375 | +€326 | +0.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,007 | €14,951 | +€9,944 | +199% |
| Other operating charges | 640/8 | €10,393 | €9,972 | -€420 | -4.0% |
| Gross operating margin | 9900 | €301,764 | €311,617 | +€9,853 | +3.3% |
| Operating profit (loss) | 9901 | €218,373 | €209,306 | -€9,067 | -4.2% |
| Financial income | 75/76B | €4,411 | €4,164 | -€247 | -5.6% |
| Recurring financial income | 75 | €4,411 | €4,164 | -€247 | -5.6% |
| Financial charges | 65/66B | €81,265 | €132,075 | +€50,811 | +62.5% |
| Recurring financial charges | 65 | €81,265 | €132,075 | +€50,811 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €141,520 | €81,394 | -€60,125 | -42.5% |
| Income taxes | 67/77 | €41,628 | €24,368 | -€17,260 | -41.5% |
| Profit (loss) for the period | 9904 | €99,892 | €57,026 | -€42,866 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €99,892 | €57,026 | -€42,866 | -42.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.