LOGODENTAL: 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.
LOGODENTAL
Largest movements
- Cash +€271,433
up €271,433 (+157%), from €173,299 to €444,732
mainly Net result for the year (+€558,631) and Investment in fixed assets (net) (+€136,026)
- Receivables within one year +€147,604
up €147,604 (+10.0%), from €1.5m to €1.6m
of which Other amounts receivable: +€122,833
- Tangible fixed assets -€140,826
down €140,826 (-100%), from €140,826 to €0
of which Other tangible fixed assets: -€118,196
- Stocks and contracts -€59,840
down €59,840 (-100%), from €59,840 to €0
- Reserves +€558,631
up €558,631 (+49.1%), from €1.1m to €1.7m
- Other debts -€243,351
down €243,351 (-72.3%), from €336,540 to €93,190
- Short-term financial debts -€150,000
down €150,000 (-100.0%), from €150,010 to €10
of which Credit institutions: -€150,000
- Tax, wage and social debts +€89,018
up €89,018 (+505%), from €17,616 to €106,634
of which Taxes: +€97,723
- Accrued charges and deferred income -€44,950
down €44,950 (-100%), from €44,950 to €0
- Gross operating margin +€788,018
up €788,018 (+590%), from €133,615 to €921,632
- Taxes +€250,183
up €250,183 (+1,860%), from €13,451 to €263,634
- Depreciation -€44,077
down €44,077 (-90.2%), from €48,877 to €4,800
- Staff costs +€33,938
up €33,938 (+70.0%), from €48,460 to €82,398
- Financial charges -€11,073
down €11,073 (-58.1%), from €19,062 to €7,990
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 | €1,866,228 | €2,079,749 | +€213,522 | +11.4% |
| Fixed assets | 21/28 | €140,866 | €40 | -€140,826 | -100.0% |
| Tangible fixed assets | 22/27 | €140,826 | €0 | -€140,826 | -100% |
| Land and buildings | 22 | €4,800 | €0 | -€4,800 | -100% |
| Plant, machinery and equipment | 23 | €15,709 | €0 | -€15,709 | -100% |
| Furniture and vehicles | 24 | €2,121 | €0 | -€2,121 | -100% |
| Other tangible fixed assets | 26 | €118,196 | €0 | -€118,196 | -100% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €1,725,362 | €2,079,709 | +€354,348 | +20.5% |
| Stocks and contracts in progress | 3 | €59,840 | €0 | -€59,840 | -100% |
| Stocks | 30/36 | €59,840 | €0 | -€59,840 | -100% |
| Amounts receivable within one year | 40/41 | €1,479,585 | €1,627,189 | +€147,604 | +10.0% |
| Trade receivables | 40 | €1,659 | €26,429 | +€24,771 | +1,494% |
| Other amounts receivable | 41 | €1,477,927 | €1,600,760 | +€122,833 | +8.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €173,299 | €444,732 | +€271,433 | +157% |
| Deferred charges and accrued income | 490/1 | €12,637 | €7,788 | -€4,849 | -38.4% |
| Total equity and liabilities | 10/49 | €1,866,228 | €2,079,749 | +€213,522 | +11.4% |
| Equity | 10/15 | €1,197,100 | €1,755,731 | +€558,631 | +46.7% |
| Contributions | 10/11 | €59,600 | €59,600 | = | 0.0% |
| Reserves | 13 | €1,137,500 | €1,696,131 | +€558,631 | +49.1% |
| Distributable reserves | 133 | €1,137,500 | €1,696,131 | +€558,631 | +49.1% |
| Amounts payable | 17/49 | €669,128 | €324,018 | -€345,110 | -51.6% |
| Amounts payable after more than one year | 17 | €5,351 | €0 | -€5,351 | -100% |
| Financial debts | 170/4 | €5,351 | €0 | -€5,351 | -100% |
| Amounts payable within one year | 42/48 | €618,827 | €324,018 | -€294,809 | -47.6% |
| Current portion of amounts payable after more than one year | 42 | €30,531 | €5,351 | -€25,180 | -82.5% |
| Financial debts | 43 | €150,010 | €10 | -€150,000 | -100.0% |
| Credit institutions | 430/8 | €150,010 | €10 | -€150,000 | -100.0% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €78,130 | €118,834 | +€40,704 | +52.1% |
| Suppliers | 440/4 | €78,130 | €118,834 | +€40,704 | +52.1% |
| Advances received on contracts in progress | 46 | €6,000 | €0 | -€6,000 | -100% |
| Taxes, remuneration and social security | 45 | €17,616 | €106,634 | +€89,018 | +505% |
| Taxes | 450/3 | €5,911 | €103,634 | +€97,723 | +1,653% |
| Remuneration and social security | 454/9 | €11,705 | €3,000 | -€8,705 | -74.4% |
| Other amounts payable | 47/48 | €336,540 | €93,190 | -€243,351 | -72.3% |
| Accrued charges and deferred income | 492/3 | €44,950 | €0 | -€44,950 | -100% |
| Non-recurring operating income | 76A | €54,336 | €0 | -€54,336 | -100% |
| Remuneration, social security and pensions | 62 | €48,460 | €82,398 | +€33,938 | +70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,877 | €4,800 | -€44,077 | -90.2% |
| Other operating charges | 640/8 | €3,649 | €4,456 | +€808 | +22.1% |
| Gross operating margin | 9900 | €133,615 | €921,632 | +€788,018 | +590% |
| Operating profit (loss) | 9901 | €32,628 | €829,978 | +€797,350 | +2,444% |
| Financial income | 75/76B | €50 | €277 | +€226 | +448% |
| Recurring financial income | 75 | €50 | €277 | +€226 | +448% |
| Financial charges | 65/66B | €19,062 | €7,990 | -€11,073 | -58.1% |
| Recurring financial charges | 65 | €19,062 | €7,990 | -€11,073 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €13,617 | €822,265 | +€808,648 | +5,939% |
| Income taxes | 67/77 | €13,451 | €263,634 | +€250,183 | +1,860% |
| Profit (loss) for the period | 9904 | €165 | €558,631 | +€558,466 | +337,584% |
| Profit (loss) for the period to be appropriated | 9905 | €165 | €558,631 | +€558,466 | +337,584% |
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 16 October 2026 via checked.be.