LEROUX ORTHODONTIE: what changed
LEROUX ORTHODONTIE
Largest movements
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Cash +€212,177
up €212,177 (+264%), from €80,499 to €292,676
mainly Current investments (+€300,000) and Net result for the year (+€101,150)
- Receivables within one year +€8,353
up €8,353 (+25.5%), from €32,738 to €41,090
of which Trade receivables: +€18,586
- Other debts -€60,384
down €60,384 (-96.4%), from €62,652 to €2,269
- Reserves -€18,670
down €18,670 (-5.6%), from €334,073 to €315,403
- Gross operating margin +€33,245
up €33,245 (+33.3%), from €99,985 to €133,231
- Taxes +€15,609
up €15,609 (+63.1%), from €24,753 to €40,362
- Financial income +€3,504
up €3,504 (+53.1%), from €6,595 to €10,099
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €422,477 | €342,765 | -€79,712 | -18.9% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €422,477 | €342,765 | -€79,712 | -18.9% |
| Amounts receivable within one year | 40/41 | €32,738 | €41,090 | +€8,353 | +25.5% |
| Trade receivables | 40 | €19,614 | €38,200 | +€18,586 | +94.8% |
| Other amounts receivable | 41 | €13,124 | €2,890 | -€10,233 | -78.0% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €80,499 | €292,676 | +€212,177 | +264% |
| Deferred charges and accrued income | 490/1 | €9,240 | €8,998 | -€242 | -2.6% |
| Total equity and liabilities | 10/49 | €422,477 | €342,765 | -€79,712 | -18.9% |
| Equity | 10/15 | €346,473 | €327,803 | -€18,670 | -5.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €334,073 | €315,403 | -€18,670 | -5.6% |
| Distributable reserves | 133 | €334,073 | €315,403 | -€18,670 | -5.6% |
| Amounts payable | 17/49 | €76,004 | €14,962 | -€61,042 | -80.3% |
| Amounts payable within one year | 42/48 | €76,004 | €14,962 | -€61,042 | -80.3% |
| Trade debts | 44 | €3,451 | €2,793 | -€659 | -19.1% |
| Suppliers | 440/4 | €3,451 | €2,793 | -€659 | -19.1% |
| Taxes, remuneration and social security | 45 | €9,900 | €9,900 | = | 0.0% |
| Taxes | 450/3 | €6,900 | €6,900 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €62,652 | €2,269 | -€60,384 | -96.4% |
| Other operating charges | 640/8 | €751 | €478 | -€273 | -36.3% |
| Gross operating margin | 9900 | €99,985 | €133,231 | +€33,245 | +33.3% |
| Operating profit (loss) | 9901 | €99,234 | €132,753 | +€33,518 | +33.8% |
| Financial income | 75/76B | €6,595 | €10,099 | +€3,504 | +53.1% |
| Recurring financial income | 75 | €6,595 | €10,099 | +€3,504 | +53.1% |
| Financial charges | 65/66B | €124 | €1,339 | +€1,216 | +983% |
| Recurring financial charges | 65 | €124 | €1,339 | +€1,216 | +983% |
| Profit (loss) for the period before taxes | 9903 | €105,706 | €141,512 | +€35,806 | +33.9% |
| Income taxes | 67/77 | €24,753 | €40,362 | +€15,609 | +63.1% |
| Profit (loss) for the period | 9904 | €80,953 | €101,150 | +€20,197 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,953 | €101,150 | +€20,197 | +24.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.