Lima 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.
Lima Dental
Largest movements
- Cash +€215,513
up €215,513 (+139%), from €154,634 to €370,147
mainly Net result for the year (+€161,574) and Tax, wage and social debts (+€48,542)
- Receivables within one year -€5,755
down €5,755 (-86.0%), from €6,694 to €939
of which Other amounts receivable: -€3,014
- Tangible fixed assets +€4,811
up €4,811 (+36.9%), from €13,042 to €17,853
of which Plant, machinery and equipment: +€10,550
- Reserves +€161,574
up €161,574 (+111%), from €145,549 to €307,123
- Tax, wage and social debts +€48,542
up €48,542 (+189%), from €25,710 to €74,253
of which Taxes: +€49,596
- Gross operating margin +€101,749
up €101,749 (+82.9%), from €122,732 to €224,481
- Taxes +€25,021
up €25,021 (+102%), from €24,616 to €49,637
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 | €175,063 | €389,692 | +€214,630 | +123% |
| Fixed assets | 21/28 | €13,042 | €17,853 | +€4,811 | +36.9% |
| Tangible fixed assets | 22/27 | €13,042 | €17,853 | +€4,811 | +36.9% |
| Plant, machinery and equipment | 23 | €3,968 | €14,518 | +€10,550 | +266% |
| Furniture and vehicles | 24 | €9,074 | €3,336 | -€5,738 | -63.2% |
| Current assets | 29/58 | €162,021 | €371,839 | +€209,818 | +130% |
| Amounts receivable within one year | 40/41 | €6,694 | €939 | -€5,755 | -86.0% |
| Trade receivables | 40 | €2,740 | €0 | -€2,740 | -100% |
| Other amounts receivable | 41 | €3,953 | €939 | -€3,014 | -76.3% |
| Cash at bank and in hand | 54/58 | €154,634 | €370,147 | +€215,513 | +139% |
| Deferred charges and accrued income | 490/1 | €693 | €753 | +€60 | +8.7% |
| Total equity and liabilities | 10/49 | €175,063 | €389,692 | +€214,630 | +123% |
| Equity | 10/15 | €147,049 | €308,623 | +€161,574 | +110% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €145,549 | €307,123 | +€161,574 | +111% |
| Distributable reserves | 133 | €145,549 | €307,123 | +€161,574 | +111% |
| Amounts payable | 17/49 | €28,014 | €81,070 | +€53,056 | +189% |
| Amounts payable within one year | 42/48 | €28,014 | €81,070 | +€53,056 | +189% |
| Trade debts | 44 | €697 | €2,294 | +€1,597 | +229% |
| Suppliers | 440/4 | €697 | €2,294 | +€1,597 | +229% |
| Taxes, remuneration and social security | 45 | €25,710 | €74,253 | +€48,542 | +189% |
| Taxes | 450/3 | €24,657 | €74,253 | +€49,596 | +201% |
| Remuneration and social security | 454/9 | €1,053 | €0 | -€1,053 | -100% |
| Other amounts payable | 47/48 | €1,607 | €4,523 | +€2,916 | +182% |
| Remuneration, social security and pensions | 62 | €1,584 | €3,168 | +€1,584 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,822 | €8,798 | +€977 | +12.5% |
| Other operating charges | 640/8 | €181 | €918 | +€737 | +407% |
| Gross operating margin | 9900 | €122,732 | €224,481 | +€101,749 | +82.9% |
| Operating profit (loss) | 9901 | €113,145 | €211,596 | +€98,452 | +87.0% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €200 | €386 | +€185 | +92.3% |
| Recurring financial charges | 65 | €200 | €386 | +€185 | +92.3% |
| Profit (loss) for the period before taxes | 9903 | €112,944 | €211,211 | +€98,267 | +87.0% |
| Income taxes | 67/77 | €24,616 | €49,637 | +€25,021 | +102% |
| Profit (loss) for the period | 9904 | €88,328 | €161,574 | +€73,246 | +82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,328 | €161,574 | +€73,246 | +82.9% |
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.