LINGUAL ORTHODONTICS: 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.
LINGUAL ORTHODONTICS
Largest movements
- Cash +€529,558
up €529,558 (+1,009%), from €52,505 to €582,063
mainly Current investments (+€420,602) and Net result for the year (+€118,210)
- Current investments -€420,602
no longer reported in 2025 (was €420,602)
- Reserves +€90,210
up €90,210 (+19.1%), from €472,873 to €563,083
of which Distributable reserves: +€90,210
- Tax, wage and social debts +€14,752
up €14,752 (+366%), from €4,031 to €18,783
- Taxes +€11,660
up €11,660 (+23.4%), from €49,875 to €61,535
- Gross operating margin +€11,175
up €11,175 (+6.6%), from €170,045 to €181,220
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 | €502,140 | €608,025 | +€105,885 | +21.1% |
| Fixed assets | 21/28 | €3,660 | €2,324 | -€1,337 | -36.5% |
| Tangible fixed assets | 22/27 | €3,660 | €2,324 | -€1,337 | -36.5% |
| Furniture and vehicles | 24 | €3,660 | €2,324 | -€1,337 | -36.5% |
| Current assets | 29/58 | €498,479 | €605,701 | +€107,222 | +21.5% |
| Amounts receivable within one year | 40/41 | €24,969 | €22,640 | -€2,329 | -9.3% |
| Trade receivables | 40 | €14,148 | €17,281 | +€3,133 | +22.1% |
| Other amounts receivable | 41 | €10,821 | €5,359 | -€5,462 | -50.5% |
| Current investments | 50/53 | €420,602 | - | -€420,602 | |
| Cash at bank and in hand | 54/58 | €52,505 | €582,063 | +€529,558 | +1,009% |
| Deferred charges and accrued income | 490/1 | €404 | €998 | +€594 | +147% |
| Total equity and liabilities | 10/49 | €502,140 | €608,025 | +€105,885 | +21.1% |
| Equity | 10/15 | €491,473 | €581,683 | +€90,210 | +18.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €472,873 | €563,083 | +€90,210 | +19.1% |
| Tax-exempt reserves | 132 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €460,373 | €550,583 | +€90,210 | +19.6% |
| Amounts payable | 17/49 | €10,667 | €26,342 | +€15,676 | +147% |
| Amounts payable within one year | 42/48 | €10,667 | €24,842 | +€14,176 | +133% |
| Trade debts | 44 | €4,686 | €6,060 | +€1,374 | +29.3% |
| Suppliers | 440/4 | €4,686 | €6,060 | +€1,374 | +29.3% |
| Taxes, remuneration and social security | 45 | €4,031 | €18,783 | +€14,752 | +366% |
| Taxes | 450/3 | €4,031 | €18,783 | +€14,752 | +366% |
| Other amounts payable | 47/48 | €1,950 | - | -€1,950 | |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,303 | €1,337 | +€34 | +2.6% |
| Other operating charges | 640/8 | €2,167 | €2,337 | +€170 | +7.8% |
| Gross operating margin | 9900 | €170,045 | €181,220 | +€11,175 | +6.6% |
| Operating profit (loss) | 9901 | €166,575 | €177,546 | +€10,971 | +6.6% |
| Financial income | 75/76B | €4,321 | €3,251 | -€1,070 | -24.8% |
| Recurring financial income | 75 | €4,321 | €3,251 | -€1,070 | -24.8% |
| Financial charges | 65/66B | €1,363 | €1,052 | -€311 | -22.8% |
| Recurring financial charges | 65 | €1,363 | €1,052 | -€311 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €169,533 | €179,745 | +€10,212 | +6.0% |
| Income taxes | 67/77 | €49,875 | €61,535 | +€11,660 | +23.4% |
| Profit (loss) for the period | 9904 | €119,658 | €118,210 | -€1,448 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €119,658 | €118,210 | -€1,448 | -1.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.