LIU DENTAL: what changed
What changed
LIU DENTAL
filed annual accounts (NBB)
Net result for the year
€45,215
2024 · €41,804+€3,411
Equity
€267,347
2024 · €222,132+€45,215
Cash
€269,041
2024 · €215,782+€53,260
Balance sheet total
€271,898
2024 · €223,173+€48,726
Largest movements
Assets
- Cash +€53,260
up €53,260 (+24.7%), from €215,782 to €269,041
mainly Net result for the year (+€45,215) and Receivables within one year (+€3,374)
- Receivables within one year -€3,374
down €3,374 (-54.2%), from €6,231 to €2,857
Equity and liabilities
- Profit (loss) carried forward +€45,215
up €45,215 (+20.8%), from €217,132 to €262,347
Income statement
- Gross operating margin +€4,585
up €4,585 (+8.6%), from €53,412 to €57,997
- Taxes +€811
up €811 (+7.2%), from €11,284 to €12,095
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€41,804
Gross operating margin
+€4,585
Depreciation
+€182
Other operating charges
-€16
Financial income
-€541
Financial charges
+€13
Taxes
-€811
Result 2025
€45,215
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€53,260
Investment
€0
Financing
€0
Cash 2024
€215,782
From operations (derived)
+€53,260
Net result for the year
+€45,215
Depreciation
+€360
Receivables within one year
+€3,374
Deferred charges and accrued income
+€800
Trade debts
+€373
Tax, wage and social debts
+€1,021
Other debts
+€2,116
Cash 2025
€269,041
brings cash in
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,173 | €271,898 | +€48,726 | +21.8% |
| Fixed assets | 21/28 | €360 | - | -€360 | |
| Tangible fixed assets | 22/27 | €360 | - | -€360 | |
| Furniture and vehicles | 24 | €360 | - | -€360 | |
| Current assets | 29/58 | €222,813 | €271,898 | +€49,085 | +22.0% |
| Amounts receivable within one year | 40/41 | €6,231 | €2,857 | -€3,374 | -54.2% |
| Other amounts receivable | 41 | €6,231 | €2,857 | -€3,374 | -54.2% |
| Cash at bank and in hand | 54/58 | €215,782 | €269,041 | +€53,260 | +24.7% |
| Deferred charges and accrued income | 490/1 | €800 | - | -€800 | |
| Total equity and liabilities | 10/49 | €223,173 | €271,898 | +€48,726 | +21.8% |
| Equity | 10/15 | €222,132 | €267,347 | +€45,215 | +20.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €217,132 | €262,347 | +€45,215 | +20.8% |
| Amounts payable | 17/49 | €1,041 | €4,551 | +€3,510 | +337% |
| Amounts payable within one year | 42/48 | €1,041 | €4,551 | +€3,510 | +337% |
| Trade debts | 44 | €27 | €400 | +€373 | +1,389% |
| Suppliers | 440/4 | €27 | €400 | +€373 | +1,389% |
| Taxes, remuneration and social security | 45 | €1,014 | €2,035 | +€1,021 | +101% |
| Taxes | 450/3 | €779 | €2,035 | +€1,257 | +161% |
| Remuneration and social security | 454/9 | €235 | - | -€235 | |
| Other amounts payable | 47/48 | - | €2,116 | +€2,116 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €541 | €360 | -€182 | -33.6% |
| Other operating charges | 640/8 | €570 | €586 | +€16 | +2.8% |
| Gross operating margin | 9900 | €53,412 | €57,997 | +€4,585 | +8.6% |
| Operating profit (loss) | 9901 | €52,301 | €57,051 | +€4,750 | +9.1% |
| Financial income | 75/76B | €941 | €400 | -€541 | -57.5% |
| Recurring financial income | 75 | €941 | €400 | -€541 | -57.5% |
| Financial charges | 65/66B | €153 | €140 | -€13 | -8.4% |
| Recurring financial charges | 65 | €153 | €140 | -€13 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €53,089 | €57,311 | +€4,222 | +8.0% |
| Income taxes | 67/77 | €11,284 | €12,095 | +€811 | +7.2% |
| Profit (loss) for the period | 9904 | €41,804 | €45,215 | +€3,411 | +8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,804 | €45,215 | +€3,411 | +8.2% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.