LEA 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.
LEA DENTAL
Largest movements
- Cash +€17,088
up €17,088 (+47.7%), from €35,801 to €52,889
mainly Net result for the year (+€24,276) and Tax, wage and social debts (+€9,743)
- Tangible fixed assets -€7,828
down €7,828 (-23.3%), from €33,639 to €25,810
- Profit (loss) carried forward +€24,276
up €24,276 (+99.8%), from €24,323 to €48,599
- Other debts -€24,140
down €24,140 (-67.6%), from €35,686 to €11,546
- Tax, wage and social debts +€9,743
up €9,743 (+137%), from €7,094 to €16,837
- Taxes +€2,648
up €2,648 (+37.3%), from €7,094 to €9,743
- Depreciation +€992
up €992 (+12.9%), from €7,660 to €8,651
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 | €69,803 | €79,062 | +€9,260 | +13.3% |
| Fixed assets | 21/28 | €34,002 | €26,173 | -€7,828 | -23.0% |
| Tangible fixed assets | 22/27 | €33,639 | €25,810 | -€7,828 | -23.3% |
| Furniture and vehicles | 24 | €33,639 | €25,810 | -€7,828 | -23.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €35,801 | €52,889 | +€17,088 | +47.7% |
| Cash at bank and in hand | 54/58 | €35,801 | €52,889 | +€17,088 | +47.7% |
| Total equity and liabilities | 10/49 | €69,803 | €79,062 | +€9,260 | +13.3% |
| Equity | 10/15 | €26,323 | €50,599 | +€24,276 | +92.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,323 | €48,599 | +€24,276 | +99.8% |
| Amounts payable | 17/49 | €43,480 | €28,464 | -€15,016 | -34.5% |
| Amounts payable within one year | 42/48 | €43,480 | €28,464 | -€15,016 | -34.5% |
| Trade debts | 44 | €700 | €81 | -€619 | -88.4% |
| Suppliers | 440/4 | €700 | €81 | -€619 | -88.4% |
| Taxes, remuneration and social security | 45 | €7,094 | €16,837 | +€9,743 | +137% |
| Taxes | 450/3 | €7,094 | €16,837 | +€9,743 | +137% |
| Other amounts payable | 47/48 | €35,686 | €11,546 | -€24,140 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,660 | €8,651 | +€992 | +12.9% |
| Other operating charges | 640/8 | €343 | €412 | +€69 | +20.0% |
| Gross operating margin | 9900 | €43,506 | €43,163 | -€342 | -0.8% |
| Operating profit (loss) | 9901 | €35,503 | €34,100 | -€1,403 | -4.0% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €87 | €82 | -€5 | -5.8% |
| Recurring financial charges | 65 | €87 | €82 | -€5 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €35,417 | €34,018 | -€1,399 | -3.9% |
| Income taxes | 67/77 | €7,094 | €9,743 | +€2,648 | +37.3% |
| Profit (loss) for the period | 9904 | €28,323 | €24,276 | -€4,047 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,323 | €24,276 | -€4,047 | -14.3% |
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 23 October 2026 via checked.be.