LeducDental: 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.
LeducDental
Largest movements
- Cash +€45,207
up €45,207 (+76.6%), from €59,011 to €104,218
mainly Other debts (+€77,734) and Net result for the year (+€76,217)
- Other debts +€77,734
up €77,734 (+177%), from €43,821 to €121,555
- Profit (loss) carried forward -€33,783
down €33,783 (-95.3%), from €35,457 to €1,675
- Tax, wage and social debts +€11,291
new in 2025: €11,291
- Debts after one year -€9,147
down €9,147 (-62.2%), from €14,698 to €5,551
- Trade debts -€2,320
down €2,320 (-98.1%), from €2,364 to €44
- Gross operating margin +€44,760
up €44,760 (+64.0%), from €69,886 to €114,647
- Taxes +€9,411
up €9,411 (+74.8%), from €12,589 to €22,000
- Depreciation -€2,227
down €2,227 (-13.4%), from €16,612 to €14,385
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 | €107,040 | €151,263 | +€44,222 | +41.3% |
| Fixed assets | 21/28 | €45,529 | €44,544 | -€985 | -2.2% |
| Tangible fixed assets | 22/27 | €45,529 | €44,544 | -€985 | -2.2% |
| Furniture and vehicles | 24 | €45,529 | €44,544 | -€985 | -2.2% |
| Current assets | 29/58 | €61,511 | €106,718 | +€45,207 | +73.5% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,500 | = | 0.0% |
| Other amounts receivable | 41 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €59,011 | €104,218 | +€45,207 | +76.6% |
| Total equity and liabilities | 10/49 | €107,040 | €151,263 | +€44,222 | +41.3% |
| Equity | 10/15 | €37,457 | €3,675 | -€33,783 | -90.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,457 | €1,675 | -€33,783 | -95.3% |
| Amounts payable | 17/49 | €69,583 | €147,588 | +€78,005 | +112% |
| Amounts payable after more than one year | 17 | €14,698 | €5,551 | -€9,147 | -62.2% |
| Financial debts | 170/4 | €14,698 | €5,551 | -€9,147 | -62.2% |
| Amounts payable within one year | 42/48 | €54,885 | €142,037 | +€87,152 | +159% |
| Current portion of amounts payable after more than one year | 42 | €8,700 | €9,147 | +€447 | +5.1% |
| Trade debts | 44 | €2,364 | €44 | -€2,320 | -98.1% |
| Suppliers | 440/4 | €2,364 | €44 | -€2,320 | -98.1% |
| Taxes, remuneration and social security | 45 | - | €11,291 | +€11,291 | |
| Taxes | 450/3 | - | €11,291 | +€11,291 | |
| Other amounts payable | 47/48 | €43,821 | €121,555 | +€77,734 | +177% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,612 | €14,385 | -€2,227 | -13.4% |
| Other operating charges | 640/8 | €1,253 | €603 | -€650 | -51.9% |
| Gross operating margin | 9900 | €69,886 | €114,647 | +€44,760 | +64.0% |
| Operating profit (loss) | 9901 | €52,022 | €99,660 | +€47,638 | +91.6% |
| Financial income | 75/76B | €790 | - | -€790 | |
| Recurring financial income | 75 | €790 | - | -€790 | |
| Financial charges | 65/66B | €1,960 | €1,443 | -€517 | -26.4% |
| Recurring financial charges | 65 | €1,960 | €1,443 | -€517 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €50,852 | €98,217 | +€47,365 | +93.1% |
| Income taxes | 67/77 | €12,589 | €22,000 | +€9,411 | +74.8% |
| Profit (loss) for the period | 9904 | €38,263 | €76,217 | +€37,954 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,263 | €76,217 | +€37,954 | +99.2% |
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 17 October 2026 via checked.be.