LimamDental: 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.
LimamDental
Largest movements
- Cash +€94,032
up €94,032 (+591%), from €15,905 to €109,938
mainly Net result for the year (+€106,140) and Deferred charges and accrued income (+€14,930)
- Receivables within one year +€26,291
up €26,291 (+764%), from €3,440 to €29,731
- Deferred charges and accrued income -€14,930
down €14,930 (-94.3%), from €15,825 to €894
- Reserves +€105,307
up €105,307 (+410%), from €25,660 to €130,967
- Gross operating margin +€101,754
up €101,754 (+308%), from €33,044 to €134,799
- Taxes +€22,289
up €22,289 (+335%), from €6,651 to €28,940
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 | €35,169 | €141,088 | +€105,919 | +301% |
| Fixed assets | 21/28 | - | €525 | +€525 | |
| Tangible fixed assets | 22/27 | - | €525 | +€525 | |
| Plant, machinery and equipment | 23 | - | €525 | +€525 | |
| Current assets | 29/58 | €35,169 | €140,563 | +€105,394 | +300% |
| Amounts receivable within one year | 40/41 | €3,440 | €29,731 | +€26,291 | +764% |
| Other amounts receivable | 41 | €3,440 | €29,731 | +€26,291 | +764% |
| Cash at bank and in hand | 54/58 | €15,905 | €109,938 | +€94,032 | +591% |
| Deferred charges and accrued income | 490/1 | €15,825 | €894 | -€14,930 | -94.3% |
| Total equity and liabilities | 10/49 | €35,169 | €141,088 | +€105,919 | +301% |
| Equity | 10/15 | €27,660 | €132,967 | +€105,307 | +381% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,660 | €130,967 | +€105,307 | +410% |
| Distributable reserves | 133 | €25,660 | €130,967 | +€105,307 | +410% |
| Amounts payable | 17/49 | €7,510 | €8,122 | +€612 | +8.1% |
| Amounts payable within one year | 42/48 | €7,510 | €8,122 | +€612 | +8.1% |
| Financial debts | 43 | - | €160 | +€160 | |
| Credit institutions | 430/8 | - | €160 | +€160 | |
| Trade debts | 44 | - | €220 | +€220 | |
| Suppliers | 440/4 | - | €220 | +€220 | |
| Taxes, remuneration and social security | 45 | €6,651 | €6,908 | +€258 | +3.9% |
| Taxes | 450/3 | €6,651 | €6,908 | +€258 | +3.9% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €73 | +€73 | |
| Other operating charges | 640/8 | - | €406 | +€406 | |
| Gross operating margin | 9900 | €33,044 | €134,799 | +€101,754 | +308% |
| Operating profit (loss) | 9901 | €33,044 | €134,320 | +€101,276 | +306% |
| Financial income | 75/76B | €133 | €894 | +€762 | +575% |
| Recurring financial income | 75 | €133 | €894 | +€762 | +575% |
| Financial charges | 65/66B | €8 | €134 | +€127 | +1,687% |
| Recurring financial charges | 65 | €8 | €134 | +€127 | +1,687% |
| Profit (loss) for the period before taxes | 9903 | €33,169 | €135,080 | +€101,911 | +307% |
| Income taxes | 67/77 | €6,651 | €28,940 | +€22,289 | +335% |
| Profit (loss) for the period | 9904 | €26,519 | €106,140 | +€79,621 | +300% |
| Profit (loss) for the period to be appropriated | 9905 | €26,519 | €106,140 | +€79,621 | +300% |
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 19 October 2026 via checked.be.