LBBA Dental: what changed
Two fiscal 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.
LBBA Dental
Largest movements
- Receivables after one year +€48,757
up €48,757 (+650.1%), from €7,500 to €56,257
- Cash +€32,122
up €32,122 (+216.7%), from €14,826 to €46,948
mainly Net result for the year (+€62,680) and Tax, wage and social debts (+€15,072)
- Tangible fixed assets -€11,364
down €11,364 (-20.2%), from €56,293 to €44,928
of which Leasing and similar rights: -€11,645
- Deferred charges and accrued income -€8,034
down €8,034 (-26.2%), from €30,694 to €22,660
- Profit (loss) carried forward +€62,680
up €62,680 (+182.0%), from €34,444 to €97,123
- Tax, wage and social debts +€15,072
up €15,072 (+171.8%), from €8,772 to €23,844
of which Taxes: +€12,779
- Debts after one year -€12,228
down €12,228 (-25.5%), from €48,032 to €35,804
of which Financial debts: -€10,928
- Trade debts -€3,921
down €3,921 (-55.9%), from €7,016 to €3,095
- Gross operating margin +€64,483
up €64,483 (+134.6%), from €47,904 to €112,387
- Staff costs +€12,269
new in 2025: €12,269
- Depreciation +€9,467
up €9,467 (+377.5%), from €2,508 to €11,975
- Taxes +€9,007
up €9,007 (+102.7%), from €8,771 to €17,779
- Other operating charges +€5,726
up €5,726 (+260.7%), from €2,196 to €7,922
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.
Cash bridge derived
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 | €114,313 | €175,794 | +€61,481 | +53.8% |
| Fixed assets | 21/28 | €56,293 | €44,928 | -€11,364 | -20.2% |
| Tangible fixed assets | 22/27 | €56,293 | €44,928 | -€11,364 | -20.2% |
| Furniture and vehicles | 24 | €534 | €815 | +€280 | +52.5% |
| Leasing and similar rights | 25 | €55,759 | €44,114 | -€11,645 | -20.9% |
| Current assets | 29/58 | €58,020 | €130,865 | +€72,845 | +125.6% |
| Amounts receivable after more than one year | 29 | €7,500 | €56,257 | +€48,757 | +650.1% |
| Other amounts receivable | 291 | €7,500 | €56,257 | +€48,757 | +650.1% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,000 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €14,826 | €46,948 | +€32,122 | +216.7% |
| Deferred charges and accrued income | 490/1 | €30,694 | €22,660 | -€8,034 | -26.2% |
| Total equity and liabilities | 10/49 | €114,313 | €175,794 | +€61,481 | +53.8% |
| Equity | 10/15 | €39,444 | €102,123 | +€62,680 | +158.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,444 | €97,123 | +€62,680 | +182.0% |
| Amounts payable | 17/49 | €74,869 | €73,671 | -€1,199 | -1.6% |
| Amounts payable after more than one year | 17 | €48,032 | €35,804 | -€12,228 | -25.5% |
| Financial debts | 170/4 | €45,003 | €34,075 | -€10,928 | -24.3% |
| Other amounts payable | 178/9 | €3,029 | €1,729 | -€1,300 | -42.9% |
| Amounts payable within one year | 42/48 | €26,838 | €37,867 | +€11,029 | +41.1% |
| Current portion of amounts payable after more than one year | 42 | €11,050 | €10,928 | -€122 | -1.1% |
| Trade debts | 44 | €7,016 | €3,095 | -€3,921 | -55.9% |
| Suppliers | 440/4 | €7,016 | €3,095 | -€3,921 | -55.9% |
| Taxes, remuneration and social security | 45 | €8,772 | €23,844 | +€15,072 | +171.8% |
| Taxes | 450/3 | €8,771 | €21,550 | +€12,779 | +145.7% |
| Remuneration and social security | 454/9 | €1 | €2,294 | +€2,293 | +369841.9% |
| Remuneration, social security and pensions | 62 | - | €12,269 | +€12,269 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,508 | €11,975 | +€9,467 | +377.5% |
| Other operating charges | 640/8 | €2,196 | €7,922 | +€5,726 | +260.7% |
| Gross operating margin | 9900 | €47,904 | €112,387 | +€64,483 | +134.6% |
| Operating profit (loss) | 9901 | €43,200 | €80,221 | +€37,021 | +85.7% |
| Financial income | 75/76B | €369 | €2,003 | +€1,634 | +443.2% |
| Recurring financial income | 75 | €369 | €2,003 | +€1,634 | +443.2% |
| Financial charges | 65/66B | €353 | €1,766 | +€1,412 | +399.7% |
| Recurring financial charges | 65 | €353 | €1,766 | +€1,412 | +399.7% |
| Profit (loss) for the period before taxes | 9903 | €43,215 | €80,458 | +€37,243 | +86.2% |
| Income taxes | 67/77 | €8,771 | €17,779 | +€9,007 | +102.7% |
| Profit (loss) for the period | 9904 | €34,444 | €62,680 | +€28,236 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,444 | €62,680 | +€28,236 | +82.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.