Libe Orthodontie: 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.
Libe Orthodontie
Largest movements
- Receivables within one year +€11,644
up €11,644 (+193%), from €6,027 to €17,671
- Cash -€7,103
down €7,103 (-9.2%), from €77,066 to €69,963
mainly Tax, wage and social debts (-€12,200) and Receivables within one year (-€11,644)
- Tangible fixed assets +€1,086
new in 2025: €1,086
- Reserves +€16,200
up €16,200 (+25.0%), from €64,900 to €81,100
- Tax, wage and social debts -€12,200
down €12,200 (-74.8%), from €16,300 to €4,100
- Gross operating margin -€63,248
down €63,248 (-75.5%), from €83,749 to €20,502
- Taxes -€12,239
down €12,239 (-75.1%), from €16,300 to €4,061
- Depreciation -€1,868
down €1,868 (-74.3%), from €2,514 to €646
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 | €85,635 | €90,447 | +€4,812 | +5.6% |
| Formation expenses | 20 | €533 | €0 | -€533 | -100% |
| Fixed assets | 21/28 | - | €1,086 | +€1,086 | |
| Tangible fixed assets | 22/27 | - | €1,086 | +€1,086 | |
| Furniture and vehicles | 24 | - | €1,086 | +€1,086 | |
| Current assets | 29/58 | €85,102 | €89,361 | +€4,259 | +5.0% |
| Amounts receivable within one year | 40/41 | €6,027 | €17,671 | +€11,644 | +193% |
| Other amounts receivable | 41 | €6,027 | €17,671 | +€11,644 | +193% |
| Cash at bank and in hand | 54/58 | €77,066 | €69,963 | -€7,103 | -9.2% |
| Deferred charges and accrued income | 490/1 | €2,009 | €1,727 | -€282 | -14.0% |
| Total equity and liabilities | 10/49 | €85,635 | €90,447 | +€4,812 | +5.6% |
| Equity | 10/15 | €67,961 | €84,143 | +€16,182 | +23.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €64,900 | €81,100 | +€16,200 | +25.0% |
| Distributable reserves | 133 | €64,900 | €81,100 | +€16,200 | +25.0% |
| Profit (loss) carried forward | 14 | €61 | €43 | -€18 | -29.0% |
| Amounts payable | 17/49 | €17,674 | €6,304 | -€11,370 | -64.3% |
| Amounts payable within one year | 42/48 | €17,674 | €6,304 | -€11,370 | -64.3% |
| Trade debts | 44 | €1,374 | €2,204 | +€830 | +60.4% |
| Suppliers | 440/4 | €1,374 | €2,204 | +€830 | +60.4% |
| Taxes, remuneration and social security | 45 | €16,300 | €4,100 | -€12,200 | -74.8% |
| Taxes | 450/3 | €16,300 | €4,100 | -€12,200 | -74.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,514 | €646 | -€1,868 | -74.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €83,749 | €20,502 | -€63,248 | -75.5% |
| Operating profit (loss) | 9901 | €81,117 | €19,736 | -€61,382 | -75.7% |
| Financial income | 75/76B | €249 | €648 | +€400 | +161% |
| Recurring financial income | 75 | €249 | €648 | +€400 | +161% |
| Financial charges | 65/66B | €105 | €140 | +€35 | +33.4% |
| Recurring financial charges | 65 | €105 | €140 | +€35 | +33.4% |
| Profit (loss) for the period before taxes | 9903 | €81,261 | €20,244 | -€61,017 | -75.1% |
| Income taxes | 67/77 | €16,300 | €4,061 | -€12,239 | -75.1% |
| Profit (loss) for the period | 9904 | €64,961 | €16,182 | -€48,779 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,961 | €16,182 | -€48,779 | -75.1% |
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 25 October 2026 via checked.be.