LOVARIA 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.
LOVARIA DENTAL
Largest movements
- Receivables within one year -€10,495
down €10,495 (-23.8%), from €44,161 to €33,666
of which Trade receivables: -€20,225
- Deferred charges and accrued income -€8,276
down €8,276 (-17.3%), from €47,951 to €39,675
- Cash +€3,128
up €3,128 (+4.9%), from €63,439 to €66,567
mainly Net result for the year (+€31,053) and Receivables within one year (+€10,495)
- Tax, wage and social debts -€17,416
down €17,416 (-54.2%), from €32,130 to €14,714
of which Taxes: -€18,758
- Other debts +€5,989
up €5,989 (+20.5%), from €29,261 to €35,251
- Debts after one year -€4,269
down €4,269 (-10.1%), from €42,304 to €38,035
- Trade debts -€2,662
down €2,662 (-35.8%), from €7,446 to €4,784
- Gross operating margin -€34,667
down €34,667 (-21.2%), from €163,593 to €128,925
- Other operating charges -€6,845
down €6,845 (-54.7%), from €12,510 to €5,665
- Staff costs +€3,160
up €3,160 (+5.9%), from €53,437 to €56,596
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 | €229,961 | €212,290 | -€17,671 | -7.7% |
| Fixed assets | 21/28 | €74,410 | €72,382 | -€2,028 | -2.7% |
| Tangible fixed assets | 22/27 | €74,350 | €72,322 | -€2,028 | -2.7% |
| Land and buildings | 22 | €72,375 | €68,531 | -€3,844 | -5.3% |
| Furniture and vehicles | 24 | €1,975 | €3,791 | +€1,816 | +91.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €155,551 | €139,908 | -€15,643 | -10.1% |
| Amounts receivable within one year | 40/41 | €44,161 | €33,666 | -€10,495 | -23.8% |
| Trade receivables | 40 | €35,119 | €14,893 | -€20,225 | -57.6% |
| Other amounts receivable | 41 | €9,042 | €18,773 | +€9,731 | +108% |
| Cash at bank and in hand | 54/58 | €63,439 | €66,567 | +€3,128 | +4.9% |
| Deferred charges and accrued income | 490/1 | €47,951 | €39,675 | -€8,276 | -17.3% |
| Total equity and liabilities | 10/49 | €229,961 | €212,290 | -€17,671 | -7.7% |
| Equity | 10/15 | €93,138 | €93,603 | +€465 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,078 | €85,543 | +€465 | +0.5% |
| Amounts payable | 17/49 | €136,823 | €118,687 | -€18,136 | -13.3% |
| Amounts payable after more than one year | 17 | €42,304 | €38,035 | -€4,269 | -10.1% |
| Financial debts | 170/4 | €42,304 | €38,035 | -€4,269 | -10.1% |
| Amounts payable within one year | 42/48 | €93,819 | €79,942 | -€13,877 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €4,078 | €4,269 | +€190 | +4.7% |
| Financial debts | 43 | €20,903 | €20,924 | +€21 | +0.1% |
| Credit institutions | 430/8 | €20,903 | €20,924 | +€21 | +0.1% |
| Trade debts | 44 | €7,446 | €4,784 | -€2,662 | -35.8% |
| Suppliers | 440/4 | €7,446 | €4,784 | -€2,662 | -35.8% |
| Taxes, remuneration and social security | 45 | €32,130 | €14,714 | -€17,416 | -54.2% |
| Taxes | 450/3 | €25,883 | €7,125 | -€18,758 | -72.5% |
| Remuneration and social security | 454/9 | €6,247 | €7,589 | +€1,342 | +21.5% |
| Other amounts payable | 47/48 | €29,261 | €35,251 | +€5,989 | +20.5% |
| Accrued charges and deferred income | 492/3 | €700 | €710 | +€10 | +1.4% |
| Non-recurring operating income | 76A | €4,566 | €0 | -€4,566 | -100% |
| Remuneration, social security and pensions | 62 | €53,437 | €56,596 | +€3,160 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,184 | €5,105 | +€921 | +22.0% |
| Other operating charges | 640/8 | €12,510 | €5,665 | -€6,845 | -54.7% |
| Non-recurring operating charges | 66A | €13,675 | €0 | -€13,675 | -100% |
| Gross operating margin | 9900 | €163,593 | €128,925 | -€34,667 | -21.2% |
| Operating profit (loss) | 9901 | €79,787 | €61,558 | -€18,228 | -22.8% |
| Financial income | 75/76B | €246 | €32 | -€213 | -86.9% |
| Recurring financial income | 75 | €246 | €32 | -€213 | -86.9% |
| Financial charges | 65/66B | €13,852 | €15,074 | +€1,223 | +8.8% |
| Recurring financial charges | 65 | €13,852 | €15,074 | +€1,223 | +8.8% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €66,180 | €46,516 | -€19,664 | -29.7% |
| Income taxes | 67/77 | €15,958 | €15,463 | -€495 | -3.1% |
| Profit (loss) for the period | 9904 | €50,223 | €31,053 | -€19,169 | -38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,223 | €31,053 | -€19,169 | -38.2% |
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 24 October 2026 via checked.be.