LDS 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.
LDS DENTAL
Largest movements
- Cash +€44,797
up €44,797 (+155.3%), from €28,852 to €73,650
mainly Net result for the year (+€75,039) and Tax, wage and social debts (+€20,089)
- Receivables after one year +€35,900
up €35,900 (+73.9%), from €48,600 to €84,500
- Tangible fixed assets +€3,416
up €3,416 (+205.3%), from €1,664 to €5,080
of which Plant, machinery and equipment: +€3,766
- Deferred charges and accrued income +€2,113
new in 2025: €2,113
- Profit (loss) carried forward +€75,039
up €75,039 (+132.2%), from €56,769 to €131,807
- Tax, wage and social debts +€20,089
up €20,089 (+153.3%), from €13,108 to €33,196
- Trade debts -€7,714
down €7,714 (-92.2%), from €8,366 to €652
- Gross operating margin +€31,792
up €31,792 (+50.3%), from €63,259 to €95,050
- Taxes +€6,967
up €6,967 (+53.2%), from €13,108 to €20,075
- Financial income +€2,113
new in 2025: €2,113
- Depreciation +€1,420
up €1,420 (+243.1%), from €584 to €2,005
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 | €79,479 | €165,705 | +€86,226 | +108.5% |
| Fixed assets | 21/28 | €2,027 | €5,443 | +€3,416 | +168.5% |
| Tangible fixed assets | 22/27 | €1,664 | €5,080 | +€3,416 | +205.3% |
| Plant, machinery and equipment | 23 | €898 | €4,664 | +€3,766 | +419.5% |
| Furniture and vehicles | 24 | €766 | €416 | -€350 | -45.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €77,452 | €160,262 | +€82,810 | +106.9% |
| Amounts receivable after more than one year | 29 | €48,600 | €84,500 | +€35,900 | +73.9% |
| Other amounts receivable | 291 | €48,600 | €84,500 | +€35,900 | +73.9% |
| Cash at bank and in hand | 54/58 | €28,852 | €73,650 | +€44,797 | +155.3% |
| Deferred charges and accrued income | 490/1 | - | €2,113 | +€2,113 | |
| Total equity and liabilities | 10/49 | €79,479 | €165,705 | +€86,226 | +108.5% |
| Equity | 10/15 | €56,769 | €131,807 | +€75,039 | +132.2% |
| Profit (loss) carried forward | 14 | €56,769 | €131,807 | +€75,039 | +132.2% |
| Amounts payable | 17/49 | €22,710 | €33,898 | +€11,187 | +49.3% |
| Amounts payable within one year | 42/48 | €22,710 | €33,898 | +€11,187 | +49.3% |
| Trade debts | 44 | €8,366 | €652 | -€7,714 | -92.2% |
| Suppliers | 440/4 | €8,366 | €652 | -€7,714 | -92.2% |
| Taxes, remuneration and social security | 45 | €13,108 | €33,196 | +€20,089 | +153.3% |
| Taxes | 450/3 | €13,108 | €33,196 | +€20,089 | +153.3% |
| Other amounts payable | 47/48 | €1,237 | €49 | -€1,188 | -96.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €584 | €2,005 | +€1,420 | +243.1% |
| Gross operating margin | 9900 | €63,259 | €95,050 | +€31,792 | +50.3% |
| Operating profit (loss) | 9901 | €62,675 | €93,046 | +€30,371 | +48.5% |
| Financial income | 75/76B | - | €2,113 | +€2,113 | |
| Recurring financial income | 75 | - | €2,113 | +€2,113 | |
| Financial charges | 65/66B | €43 | €45 | +€2 | +4.1% |
| Recurring financial charges | 65 | €43 | €45 | +€2 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €62,631 | €95,113 | +€32,482 | +51.9% |
| Income taxes | 67/77 | €13,108 | €20,075 | +€6,967 | +53.2% |
| Profit (loss) for the period | 9904 | €49,524 | €75,039 | +€25,515 | +51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €49,524 | €75,039 | +€25,515 | +51.5% |
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 6 October 2026 via checked.be.