LL 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.
LL Dental
Largest movements
- Cash +€61,274
up €61,274 (+79.4%), from €77,125 to €138,400
mainly Other debts (+€139,296) and Net result for the year (+€52,405)
- Receivables within one year +€5,463
up €5,463 (+125%), from €4,362 to €9,825
- Tangible fixed assets -€2,428
down €2,428 (-25.7%), from €9,448 to €7,021
of which Furniture and vehicles: -€2,605
- Other debts +€139,296
up €139,296 (+4,128%), from €3,374 to €142,670
- Profit (loss) carried forward -€77,595
down €77,595 (-90.8%), from €85,476 to €7,881
- Trade debts +€2,608
up €2,608 (+240%), from €1,086 to €3,694
- Gross operating margin -€7,816
down €7,816 (-10.1%), from €77,312 to €69,496
- Financial income +€1,209
up €1,209 (+511%), from €237 to €1,446
- Taxes -€1,100
down €1,100 (-7.0%), from €15,638 to €14,537
- Depreciation -€846
down €846 (-18.9%), from €4,472 to €3,627
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 | €90,936 | €155,245 | +€64,309 | +70.7% |
| Fixed assets | 21/28 | €9,448 | €7,021 | -€2,428 | -25.7% |
| Tangible fixed assets | 22/27 | €9,448 | €7,021 | -€2,428 | -25.7% |
| Plant, machinery and equipment | 23 | €1,373 | €1,550 | +€177 | +12.9% |
| Furniture and vehicles | 24 | €8,075 | €5,470 | -€2,605 | -32.3% |
| Current assets | 29/58 | €81,488 | €148,224 | +€66,737 | +81.9% |
| Amounts receivable within one year | 40/41 | €4,362 | €9,825 | +€5,463 | +125% |
| Other amounts receivable | 41 | €4,362 | €9,825 | +€5,463 | +125% |
| Cash at bank and in hand | 54/58 | €77,125 | €138,400 | +€61,274 | +79.4% |
| Total equity and liabilities | 10/49 | €90,936 | €155,245 | +€64,309 | +70.7% |
| Equity | 10/15 | €86,476 | €8,881 | -€77,595 | -89.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,476 | €7,881 | -€77,595 | -90.8% |
| Amounts payable | 17/49 | €4,460 | €146,364 | +€141,904 | +3,181% |
| Amounts payable within one year | 42/48 | €4,460 | €146,364 | +€141,904 | +3,181% |
| Trade debts | 44 | €1,086 | €3,694 | +€2,608 | +240% |
| Suppliers | 440/4 | €1,086 | €3,694 | +€2,608 | +240% |
| Other amounts payable | 47/48 | €3,374 | €142,670 | +€139,296 | +4,128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,472 | €3,627 | -€846 | -18.9% |
| Gross operating margin | 9900 | €77,312 | €69,496 | -€7,816 | -10.1% |
| Operating profit (loss) | 9901 | €72,839 | €65,869 | -€6,971 | -9.6% |
| Financial income | 75/76B | €237 | €1,446 | +€1,209 | +511% |
| Recurring financial income | 75 | €237 | €1,446 | +€1,209 | +511% |
| Financial charges | 65/66B | €193 | €372 | +€179 | +92.6% |
| Recurring financial charges | 65 | €193 | €372 | +€179 | +92.6% |
| Profit (loss) for the period before taxes | 9903 | €72,883 | €66,943 | -€5,940 | -8.2% |
| Income taxes | 67/77 | €15,638 | €14,537 | -€1,100 | -7.0% |
| Profit (loss) for the period | 9904 | €57,246 | €52,405 | -€4,840 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,246 | €52,405 | -€4,840 | -8.5% |
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 27 October 2026 via checked.be.