LM 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.
LM DENTAL
Largest movements
- Tangible fixed assets +€280,012
up €280,012 (+51.3%), from €545,539 to €825,551
of which Land and buildings: +€304,749
- Cash +€267,859
up €267,859 (+197%), from €135,842 to €403,701
mainly Net result for the year (+€630,088) and Other debts (+€302,442)
- Receivables within one year -€32,042
down €32,042 (-42.0%), from €76,227 to €44,185
of which Trade receivables: -€29,967
- Receivables after one year -€29,224
down €29,224 (-14.7%), from €199,258 to €170,034
- Stocks and contracts +€16,317
up €16,317 (+37.0%), from €44,111 to €60,428
- Other debts +€302,442
up €302,442 (+93.2%), from €324,433 to €626,875
- Debts after one year +€175,511
up €175,511 (+38.8%), from €451,781 to €627,292
- Reserves -€85,000
no longer reported in 2025 (was €85,000)
- Tax, wage and social debts +€48,445
up €48,445 (+185%), from €26,225 to €74,670
of which Taxes: +€42,940
- Profit (loss) carried forward +€41,571
up €41,571 (+14,756%), from €282 to €41,853
- Gross operating margin +€371,834
up €371,834 (+52.5%), from €707,946 to €1.1m
- Taxes +€74,725
up €74,725 (+55.3%), from €135,038 to €209,763
- Staff costs +€30,638
up €30,638 (+30.7%), from €99,928 to €130,567
- Other operating charges +€28,662
up €28,662 (+1,010%), from €2,838 to €31,499
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 | €1,006,000 | €1,510,316 | +€504,315 | +50.1% |
| Fixed assets | 21/28 | €545,885 | €825,898 | +€280,012 | +51.3% |
| Tangible fixed assets | 22/27 | €545,539 | €825,551 | +€280,012 | +51.3% |
| Land and buildings | 22 | €417,865 | €722,614 | +€304,749 | +72.9% |
| Plant, machinery and equipment | 23 | €113,281 | €95,170 | -€18,111 | -16.0% |
| Furniture and vehicles | 24 | €14,393 | €7,768 | -€6,626 | -46.0% |
| Financial fixed assets | 28 | €347 | €347 | = | 0.0% |
| Current assets | 29/58 | €460,115 | €684,418 | +€224,303 | +48.7% |
| Amounts receivable after more than one year | 29 | €199,258 | €170,034 | -€29,224 | -14.7% |
| Other amounts receivable | 291 | €199,258 | €170,034 | -€29,224 | -14.7% |
| Stocks and contracts in progress | 3 | €44,111 | €60,428 | +€16,317 | +37.0% |
| Stocks | 30/36 | €44,111 | €60,428 | +€16,317 | +37.0% |
| Amounts receivable within one year | 40/41 | €76,227 | €44,185 | -€32,042 | -42.0% |
| Trade receivables | 40 | €29,967 | - | -€29,967 | |
| Other amounts receivable | 41 | €46,261 | €44,185 | -€2,075 | -4.5% |
| Cash at bank and in hand | 54/58 | €135,842 | €403,701 | +€267,859 | +197% |
| Deferred charges and accrued income | 490/1 | €4,677 | €6,070 | +€1,393 | +29.8% |
| Total equity and liabilities | 10/49 | €1,006,000 | €1,510,316 | +€504,315 | +50.1% |
| Equity | 10/15 | €103,882 | €60,453 | -€43,429 | -41.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,000 | - | -€85,000 | |
| Distributable reserves | 133 | €85,000 | - | -€85,000 | |
| Profit (loss) carried forward | 14 | €282 | €41,853 | +€41,571 | +14,756% |
| Amounts payable | 17/49 | €902,119 | €1,449,863 | +€547,744 | +60.7% |
| Amounts payable after more than one year | 17 | €451,781 | €627,292 | +€175,511 | +38.8% |
| Financial debts | 170/4 | €451,781 | €627,292 | +€175,511 | +38.8% |
| Amounts payable within one year | 42/48 | €449,744 | €822,265 | +€372,521 | +82.8% |
| Current portion of amounts payable after more than one year | 42 | €52,209 | €74,489 | +€22,280 | +42.7% |
| Financial debts | 43 | €286 | - | -€286 | |
| Credit institutions | 430/8 | €286 | - | -€286 | |
| Trade debts | 44 | €46,592 | €46,232 | -€360 | -0.8% |
| Suppliers | 440/4 | €46,592 | €46,232 | -€360 | -0.8% |
| Taxes, remuneration and social security | 45 | €26,225 | €74,670 | +€48,445 | +185% |
| Taxes | 450/3 | €3,181 | €46,121 | +€42,940 | +1,350% |
| Remuneration and social security | 454/9 | €23,043 | €28,549 | +€5,505 | +23.9% |
| Other amounts payable | 47/48 | €324,433 | €626,875 | +€302,442 | +93.2% |
| Accrued charges and deferred income | 492/3 | €594 | €306 | -€288 | -48.5% |
| Remuneration, social security and pensions | 62 | €99,928 | €130,567 | +€30,638 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,945 | €72,272 | +€9,327 | +14.8% |
| Other operating charges | 640/8 | €2,838 | €31,499 | +€28,662 | +1,010% |
| Gross operating margin | 9900 | €707,946 | €1,079,780 | +€371,834 | +52.5% |
| Operating profit (loss) | 9901 | €542,236 | €845,443 | +€303,207 | +55.9% |
| Financial income | 75/76B | €10,004 | €5,868 | -€4,136 | -41.3% |
| Recurring financial income | 75 | €10,004 | €5,868 | -€4,136 | -41.3% |
| Financial charges | 65/66B | €11,919 | €11,460 | -€460 | -3.9% |
| Recurring financial charges | 65 | €11,919 | €11,460 | -€460 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €540,320 | €839,851 | +€299,531 | +55.4% |
| Income taxes | 67/77 | €135,038 | €209,763 | +€74,725 | +55.3% |
| Profit (loss) for the period | 9904 | €405,282 | €630,088 | +€224,806 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €405,282 | €630,088 | +€224,806 | +55.5% |
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 29 October 2026 via checked.be.