LMF 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.
LMF Dental
Largest movements
- Cash +€61,762
up €61,762 (+93.7%), from €65,942 to €127,704
mainly Net result for the year (+€78,971) and Tax, wage and social debts (+€5,315)
- Deferred charges and accrued income +€4,116
up €4,116 (+42.2%), from €9,753 to €13,868
- Reserves +€78,138
up €78,138 (+195%), from €39,983 to €118,121
- Other debts -€18,137
down €18,137 (-69.1%), from €26,232 to €8,095
- Tax, wage and social debts +€5,315
up €5,315 (+51.0%), from €10,429 to €15,744
- Gross operating margin +€50,232
up €50,232 (+96.9%), from €51,814 to €102,046
- Taxes +€9,886
up €9,886 (+94.8%), from €10,429 to €20,315
- Depreciation +€2,127
up €2,127 (+374%), from €569 to €2,696
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 | €79,644 | €146,394 | +€66,750 | +83.8% |
| Fixed assets | 21/28 | €3,950 | €4,822 | +€873 | +22.1% |
| Tangible fixed assets | 22/27 | €3,950 | €4,822 | +€873 | +22.1% |
| Furniture and vehicles | 24 | €3,950 | €4,822 | +€873 | +22.1% |
| Current assets | 29/58 | €75,695 | €141,572 | +€65,877 | +87.0% |
| Cash at bank and in hand | 54/58 | €65,942 | €127,704 | +€61,762 | +93.7% |
| Deferred charges and accrued income | 490/1 | €9,753 | €13,868 | +€4,116 | +42.2% |
| Total equity and liabilities | 10/49 | €79,644 | €146,394 | +€66,750 | +83.8% |
| Equity | 10/15 | €42,983 | €121,121 | +€78,138 | +182% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,983 | €118,121 | +€78,138 | +195% |
| Distributable reserves | 133 | €39,983 | €118,121 | +€78,138 | +195% |
| Amounts payable | 17/49 | €36,661 | €25,274 | -€11,388 | -31.1% |
| Amounts payable within one year | 42/48 | €36,661 | €25,274 | -€11,388 | -31.1% |
| Trade debts | 44 | - | €1,435 | +€1,435 | |
| Suppliers | 440/4 | - | €1,435 | +€1,435 | |
| Taxes, remuneration and social security | 45 | €10,429 | €15,744 | +€5,315 | +51.0% |
| Taxes | 450/3 | €10,429 | €15,744 | +€5,315 | +51.0% |
| Other amounts payable | 47/48 | €26,232 | €8,095 | -€18,137 | -69.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €569 | €2,696 | +€2,127 | +374% |
| Gross operating margin | 9900 | €51,814 | €102,046 | +€50,232 | +96.9% |
| Operating profit (loss) | 9901 | €51,245 | €99,350 | +€48,105 | +93.9% |
| Financial charges | 65/66B | - | €65 | +€65 | |
| Recurring financial charges | 65 | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €51,245 | €99,286 | +€48,041 | +93.7% |
| Income taxes | 67/77 | €10,429 | €20,315 | +€9,886 | +94.8% |
| Profit (loss) for the period | 9904 | €40,816 | €78,971 | +€38,155 | +93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €40,816 | €78,971 | +€38,155 | +93.5% |
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 19 October 2026 via checked.be.