LF 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.
LF DENTAL
Largest movements
- Receivables within one year +€36,834
new in 2025: €36,834
- Tangible fixed assets +€32,449
new in 2025: €32,449
of which Furniture and vehicles: +€25,450
- Receivables after one year +€20,932
up €20,932 (+82.4%), from €25,395 to €46,327
- Deferred charges and accrued income +€7,734
up €7,734 (+81.6%), from €9,483 to €17,218
- Profit (loss) carried forward +€45,087
new in 2025: €45,087
- Debts after one year +€17,426
new in 2025: €17,426
- Trade debts +€16,034
up €16,034 (+1002.0%), from €1,600 to €17,635
- Tax, wage and social debts +€12,999
up €12,999 (+155.7%), from €8,351 to €21,350
- Current portion of long-term debt +€7,286
new in 2025: €7,286
- Gross operating margin +€35,568
up €35,568 (+117.9%), from €30,167 to €65,735
- Depreciation +€6,525
new in 2025: €6,525
- Taxes +€4,648
up €4,648 (+55.7%), from €8,351 to €12,999
- Financial income +€2,515
up €2,515 (+2515.4%), from €100 to €2,615
- Financial charges +€1,759
up €1,759 (+463.6%), from €379 to €2,138
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 | €36,488 | €135,320 | +€98,832 | +270.9% |
| Fixed assets | 21/28 | - | €32,449 | +€32,449 | |
| Tangible fixed assets | 22/27 | - | €32,449 | +€32,449 | |
| Plant, machinery and equipment | 23 | - | €6,999 | +€6,999 | |
| Furniture and vehicles | 24 | - | €25,450 | +€25,450 | |
| Current assets | 29/58 | €36,488 | €102,871 | +€66,383 | +181.9% |
| Amounts receivable after more than one year | 29 | €25,395 | €46,327 | +€20,932 | +82.4% |
| Other amounts receivable | 291 | €25,395 | €46,327 | +€20,932 | +82.4% |
| Amounts receivable within one year | 40/41 | - | €36,834 | +€36,834 | |
| Other amounts receivable | 41 | - | €36,834 | +€36,834 | |
| Cash at bank and in hand | 54/58 | €1,610 | €2,492 | +€882 | +54.8% |
| Deferred charges and accrued income | 490/1 | €9,483 | €17,218 | +€7,734 | +81.6% |
| Total equity and liabilities | 10/49 | €36,488 | €135,320 | +€98,832 | +270.9% |
| Equity | 10/15 | €26,537 | €71,623 | +€45,087 | +169.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,537 | €21,537 | = | 0.0% |
| Distributable reserves | 133 | €21,537 | €21,537 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €45,087 | +€45,087 | |
| Amounts payable | 17/49 | €9,952 | €63,697 | +€53,745 | +540.1% |
| Amounts payable after more than one year | 17 | - | €17,426 | +€17,426 | |
| Financial debts | 170/4 | - | €17,426 | +€17,426 | |
| Amounts payable within one year | 42/48 | €9,952 | €46,271 | +€36,319 | +365.0% |
| Current portion of amounts payable after more than one year | 42 | - | €7,286 | +€7,286 | |
| Trade debts | 44 | €1,600 | €17,635 | +€16,034 | +1002.0% |
| Suppliers | 440/4 | €1,600 | €17,635 | +€16,034 | +1002.0% |
| Taxes, remuneration and social security | 45 | €8,351 | €21,350 | +€12,999 | +155.7% |
| Taxes | 450/3 | €8,351 | €21,350 | +€12,999 | +155.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,525 | +€6,525 | |
| Other operating charges | 640/8 | - | €1,602 | +€1,602 | |
| Gross operating margin | 9900 | €30,167 | €65,735 | +€35,568 | +117.9% |
| Operating profit (loss) | 9901 | €30,167 | €57,608 | +€27,441 | +91.0% |
| Financial income | 75/76B | €100 | €2,615 | +€2,515 | +2515.4% |
| Recurring financial income | 75 | €100 | €2,615 | +€2,515 | +2515.4% |
| Financial charges | 65/66B | €379 | €2,138 | +€1,759 | +463.6% |
| Recurring financial charges | 65 | €379 | €2,138 | +€1,759 | +463.6% |
| Profit (loss) for the period before taxes | 9903 | €29,888 | €58,086 | +€28,198 | +94.3% |
| Income taxes | 67/77 | €8,351 | €12,999 | +€4,648 | +55.7% |
| Profit (loss) for the period | 9904 | €21,537 | €45,087 | +€23,550 | +109.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,537 | €45,087 | +€23,550 | +109.3% |
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 9 October 2026 via checked.be.