LCDENTALIA: 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.
LCDENTALIA
Largest movements
- Cash +€290,349
up €290,349 (+190%), from €152,498 to €442,847
mainly Other debts (+€455,422) and Net result for the year (+€325,992)
- Current investments -€100,000
down €100,000 (-13.3%), from €750,000 to €650,000
- Tangible fixed assets -€51,736
down €51,736 (-8.6%), from €604,770 to €553,034
of which Land and buildings: -€39,811
- Deferred charges and accrued income -€16,801
down €16,801 (-56.1%), from €29,927 to €13,126
- Other debts +€455,422
up €455,422 (+315%), from €144,704 to €600,126
- Reserves -€269,844
down €269,844 (-23.2%), from €1.2m to €892,487
of which Distributable reserves: -€269,844
- Debts after one year -€44,672
down €44,672 (-38.0%), from €117,696 to €73,025
- Current portion of long-term debt -€24,758
down €24,758 (-35.7%), from €69,430 to €44,672
- Gross operating margin +€81,749
up €81,749 (+14.3%), from €570,937 to €652,686
- Staff costs +€26,495
up €26,495 (+39.0%), from €68,009 to €94,504
- Taxes +€20,361
up €20,361 (+16.1%), from €126,802 to €147,163
- Financial income +€16,062
up €16,062 (+151%), from €10,627 to €26,689
- Depreciation +€10,514
up €10,514 (+11.5%), from €91,219 to €101,733
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 | €1,538,292 | €1,659,057 | +€120,765 | +7.9% |
| Fixed assets | 21/28 | €605,867 | €553,084 | -€52,783 | -8.7% |
| Intangible fixed assets | 21 | €1,047 | - | -€1,047 | |
| Tangible fixed assets | 22/27 | €604,770 | €553,034 | -€51,736 | -8.6% |
| Land and buildings | 22 | €398,236 | €358,426 | -€39,811 | -10.0% |
| Plant, machinery and equipment | 23 | €140,558 | €135,087 | -€5,471 | -3.9% |
| Furniture and vehicles | 24 | €34,038 | €25,572 | -€8,466 | -24.9% |
| Other tangible fixed assets | 26 | €31,938 | €33,950 | +€2,012 | +6.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €932,425 | €1,105,973 | +€173,548 | +18.6% |
| Current investments | 50/53 | €750,000 | €650,000 | -€100,000 | -13.3% |
| Cash at bank and in hand | 54/58 | €152,498 | €442,847 | +€290,349 | +190% |
| Deferred charges and accrued income | 490/1 | €29,927 | €13,126 | -€16,801 | -56.1% |
| Total equity and liabilities | 10/49 | €1,538,292 | €1,659,057 | +€120,765 | +7.9% |
| Equity | 10/15 | €1,168,709 | €898,865 | -€269,844 | -23.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,162,331 | €892,487 | -€269,844 | -23.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,160,471 | €890,627 | -€269,844 | -23.3% |
| Profit (loss) carried forward | 14 | €178 | €178 | = | 0.0% |
| Amounts payable | 17/49 | €369,583 | €760,192 | +€390,610 | +106% |
| Amounts payable after more than one year | 17 | €117,696 | €73,025 | -€44,672 | -38.0% |
| Financial debts | 170/4 | €117,696 | €73,025 | -€44,672 | -38.0% |
| Amounts payable within one year | 42/48 | €245,628 | €681,818 | +€436,190 | +178% |
| Current portion of amounts payable after more than one year | 42 | €69,430 | €44,672 | -€24,758 | -35.7% |
| Trade debts | 44 | €15,852 | €16,203 | +€351 | +2.2% |
| Suppliers | 440/4 | €15,852 | €16,203 | +€351 | +2.2% |
| Taxes, remuneration and social security | 45 | €15,643 | €20,818 | +€5,175 | +33.1% |
| Taxes | 450/3 | €7,212 | €7,501 | +€290 | +4.0% |
| Remuneration and social security | 454/9 | €8,431 | €13,316 | +€4,885 | +57.9% |
| Other amounts payable | 47/48 | €144,704 | €600,126 | +€455,422 | +315% |
| Accrued charges and deferred income | 492/3 | €6,258 | €5,349 | -€909 | -14.5% |
| Non-recurring operating income | 76A | €0 | €1 | +€1 | +2,200% |
| Remuneration, social security and pensions | 62 | €68,009 | €94,504 | +€26,495 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,219 | €101,733 | +€10,514 | +11.5% |
| Other operating charges | 640/8 | €4,614 | €4,766 | +€151 | +3.3% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -83.3% |
| Gross operating margin | 9900 | €570,937 | €652,686 | +€81,749 | +14.3% |
| Operating profit (loss) | 9901 | €407,095 | €451,684 | +€44,589 | +11.0% |
| Financial income | 75/76B | €10,627 | €26,689 | +€16,062 | +151% |
| Recurring financial income | 75 | €10,627 | €26,689 | +€16,062 | +151% |
| Financial charges | 65/66B | €5,384 | €5,218 | -€166 | -3.1% |
| Recurring financial charges | 65 | €5,384 | €5,218 | -€166 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €412,337 | €473,155 | +€60,817 | +14.7% |
| Income taxes | 67/77 | €126,802 | €147,163 | +€20,361 | +16.1% |
| Profit (loss) for the period | 9904 | €285,535 | €325,992 | +€40,456 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €285,535 | €325,992 | +€40,456 | +14.2% |
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 15 October 2026 via checked.be.