LR DENTAL LAB: 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.
LR DENTAL LAB
Largest movements
- Receivables within one year +€12,562
up €12,562 (+82.8%), from €15,169 to €27,730
of which Trade receivables: +€8,201
- Cash -€6,089
down €6,089 (-44.3%), from €13,745 to €7,655
mainly Receivables within one year (-€12,562) and Investment in fixed assets (net) (-€5,468)
- Tangible fixed assets -€5,118
down €5,118 (-2.7%), from €191,027 to €185,909
of which Land and buildings: -€4,408
- Profit (loss) carried forward +€6,023
up €6,023 (+82.7%), from €7,283 to €13,306
- Debts after one year -€3,815
down €3,815 (-3.4%), from €111,820 to €108,004
- Trade debts -€3,568
down €3,568 (-50.1%), from €7,122 to €3,554
- Current portion of long-term debt +€2,885
up €2,885 (+310%), from €930 to €3,815
- Gross operating margin -€7,143
down €7,143 (-21.9%), from €32,637 to €25,495
- Depreciation -€4,661
down €4,661 (-26.8%), from €17,390 to €12,729
- Other operating charges -€747
down €747 (-65.1%), from €1,147 to €400
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 | €233,664 | €232,636 | -€1,028 | -0.4% |
| Fixed assets | 21/28 | €203,041 | €195,780 | -€7,261 | -3.6% |
| Intangible fixed assets | 21 | €12,014 | €9,871 | -€2,143 | -17.8% |
| Tangible fixed assets | 22/27 | €191,027 | €185,909 | -€5,118 | -2.7% |
| Land and buildings | 22 | €158,476 | €154,068 | -€4,408 | -2.8% |
| Plant, machinery and equipment | 23 | €10,113 | €9,829 | -€284 | -2.8% |
| Furniture and vehicles | 24 | €2,219 | €2,179 | -€40 | -1.8% |
| Other tangible fixed assets | 26 | €20,220 | €19,834 | -€386 | -1.9% |
| Current assets | 29/58 | €30,623 | €36,856 | +€6,232 | +20.4% |
| Stocks and contracts in progress | 3 | €1,710 | €1,470 | -€240 | -14.0% |
| Stocks | 30/36 | €1,710 | €1,470 | -€240 | -14.0% |
| Amounts receivable within one year | 40/41 | €15,169 | €27,730 | +€12,562 | +82.8% |
| Trade receivables | 40 | €12,134 | €20,334 | +€8,201 | +67.6% |
| Other amounts receivable | 41 | €3,035 | €7,396 | +€4,361 | +144% |
| Cash at bank and in hand | 54/58 | €13,745 | €7,655 | -€6,089 | -44.3% |
| Total equity and liabilities | 10/49 | €233,664 | €232,636 | -€1,028 | -0.4% |
| Equity | 10/15 | €32,283 | €38,306 | +€6,023 | +18.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,283 | €13,306 | +€6,023 | +82.7% |
| Amounts payable | 17/49 | €201,382 | €194,330 | -€7,052 | -3.5% |
| Amounts payable after more than one year | 17 | €111,820 | €108,004 | -€3,815 | -3.4% |
| Financial debts | 170/4 | €111,820 | €108,004 | -€3,815 | -3.4% |
| Amounts payable within one year | 42/48 | €89,562 | €86,326 | -€3,237 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €930 | €3,815 | +€2,885 | +310% |
| Trade debts | 44 | €7,122 | €3,554 | -€3,568 | -50.1% |
| Suppliers | 440/4 | €7,122 | €3,554 | -€3,568 | -50.1% |
| Taxes, remuneration and social security | 45 | €2,658 | €2,218 | -€440 | -16.6% |
| Taxes | 450/3 | €952 | €1,002 | +€49 | +5.2% |
| Remuneration and social security | 454/9 | €1,706 | €1,216 | -€490 | -28.7% |
| Other amounts payable | 47/48 | €78,852 | €76,739 | -€2,113 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,390 | €12,729 | -€4,661 | -26.8% |
| Other operating charges | 640/8 | €1,147 | €400 | -€747 | -65.1% |
| Gross operating margin | 9900 | €32,637 | €25,495 | -€7,143 | -21.9% |
| Operating profit (loss) | 9901 | €14,101 | €12,366 | -€1,735 | -12.3% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €4,854 | €4,725 | -€129 | -2.7% |
| Recurring financial charges | 65 | €4,854 | €4,725 | -€129 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €9,247 | €7,674 | -€1,574 | -17.0% |
| Income taxes | 67/77 | €1,965 | €1,650 | -€314 | -16.0% |
| Profit (loss) for the period | 9904 | €7,283 | €6,023 | -€1,259 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,283 | €6,023 | -€1,259 | -17.3% |
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 21 October 2026 via checked.be.