LD Dental: 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.
LD Dental
Largest movements
- Cash +€64,009
up €64,009 (+1,601%), from €3,997 to €68,005
mainly Net result for the year (+€70,847) and Tax, wage and social debts (+€4,126)
- Receivables within one year +€12,351
up €12,351 (+323%), from €3,820 to €16,171
of which Trade receivables: +€12,537
- Tangible fixed assets -€3,207
down €3,207 (-21.8%), from €14,740 to €11,533
of which Furniture and vehicles: -€2,400
- Reserves +€70,847
up €70,847 (+1,576%), from €4,496 to €75,343
- Tax, wage and social debts +€4,126
new in 2025: €4,126
of which Taxes: +€3,126
- Trade debts -€1,256
down €1,256 (-84.2%), from €1,492 to €236
- Gross operating margin +€85,547
up €85,547 (+1,148%), from €7,450 to €92,997
- Taxes +€17,308
up €17,308 (+1,317%), from €1,314 to €18,622
- Depreciation +€1,913
up €1,913 (+148%), from €1,294 to €3,207
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 | €22,971 | €96,685 | +€73,713 | +321% |
| Fixed assets | 21/28 | €14,740 | €11,533 | -€3,207 | -21.8% |
| Tangible fixed assets | 22/27 | €14,740 | €11,533 | -€3,207 | -21.8% |
| Plant, machinery and equipment | 23 | €3,661 | €2,854 | -€807 | -22.0% |
| Furniture and vehicles | 24 | €11,079 | €8,679 | -€2,400 | -21.7% |
| Current assets | 29/58 | €8,231 | €85,151 | +€76,920 | +934% |
| Amounts receivable within one year | 40/41 | €3,820 | €16,171 | +€12,351 | +323% |
| Trade receivables | 40 | €3,634 | €16,171 | +€12,537 | +345% |
| Other amounts receivable | 41 | €186 | - | -€186 | |
| Cash at bank and in hand | 54/58 | €3,997 | €68,005 | +€64,009 | +1,601% |
| Deferred charges and accrued income | 490/1 | €415 | €975 | +€561 | +135% |
| Total equity and liabilities | 10/49 | €22,971 | €96,685 | +€73,713 | +321% |
| Equity | 10/15 | €9,496 | €80,343 | +€70,847 | +746% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,496 | €75,343 | +€70,847 | +1,576% |
| Distributable reserves | 133 | €4,496 | €75,343 | +€70,847 | +1,576% |
| Amounts payable | 17/49 | €13,476 | €16,342 | +€2,866 | +21.3% |
| Amounts payable within one year | 42/48 | €13,476 | €16,342 | +€2,866 | +21.3% |
| Trade debts | 44 | €1,492 | €236 | -€1,256 | -84.2% |
| Suppliers | 440/4 | €1,492 | €236 | -€1,256 | -84.2% |
| Taxes, remuneration and social security | 45 | - | €4,126 | +€4,126 | |
| Taxes | 450/3 | - | €3,126 | +€3,126 | |
| Remuneration and social security | 454/9 | - | €1,000 | +€1,000 | |
| Other amounts payable | 47/48 | €11,984 | €11,980 | -€4 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,294 | €3,207 | +€1,913 | +148% |
| Other operating charges | 640/8 | €317 | €276 | -€41 | -12.9% |
| Gross operating margin | 9900 | €7,450 | €92,997 | +€85,547 | +1,148% |
| Operating profit (loss) | 9901 | €5,838 | €89,514 | +€83,676 | +1,433% |
| Financial charges | 65/66B | €29 | €45 | +€16 | +56.5% |
| Recurring financial charges | 65 | €29 | €45 | +€16 | +56.5% |
| Profit (loss) for the period before taxes | 9903 | €5,810 | €89,469 | +€83,659 | +1,440% |
| Income taxes | 67/77 | €1,314 | €18,622 | +€17,308 | +1,317% |
| Profit (loss) for the period | 9904 | €4,496 | €70,847 | +€66,352 | +1,476% |
| Profit (loss) for the period to be appropriated | 9905 | €4,496 | €70,847 | +€66,352 | +1,476% |
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 14 October 2026 via checked.be.