Luxadent: what changed
Two fiscal 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.
Luxadent
Largest movements
- Receivables after one year +€75,000
up €75,000 (+17.9%), from €420,000 to €495,000
- Tangible fixed assets -€29,076
down €29,076 (-6.7%), from €433,533 to €404,458
of which Plant, machinery and equipment: -€18,012
- Receivables within one year +€26,500
up €26,500 (+17.3%), from €153,500 to €180,000
of which Other amounts receivable: +€26,500
- Cash -€24,300
down €24,300 (-81.3%), from €29,906 to €5,605
mainly Receivables after one year (-€75,000) and Contributions, distributions and other (-€69,654)
- Reserves +€87,068
up €87,068 (+15.0%), from €578,812 to €665,880
- Debts after one year -€15,458
down €15,458 (-4.7%), from €325,870 to €310,412
- Tax, wage and social debts -€11,985
down €11,985 (-44.8%), from €26,739 to €14,754
of which Taxes: -€8,560
- Gross operating margin -€23,926
down €23,926 (-7.6%), from €314,554 to €290,628
- Depreciation +€6,982
up €6,982 (+13.5%), from €51,608 to €58,590
- Taxes -€6,064
down €6,064 (-7.9%), from €76,866 to €70,802
- Other operating charges -€6,063
down €6,063 (-76.9%), from €7,884 to €1,821
- Financial income +€3,218
up €3,218 (+19.8%), from €16,226 to €19,444
of which Financial income: +€3,218
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.
Cash bridge derived
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 | €1,045,795 | €1,097,812 | +€52,017 | +5.0% |
| Fixed assets | 21/28 | €433,533 | €404,458 | -€29,076 | -6.7% |
| Tangible fixed assets | 22/27 | €433,533 | €404,458 | -€29,076 | -6.7% |
| Land and buildings | 22 | €275,263 | €276,156 | +€893 | +0.3% |
| Plant, machinery and equipment | 23 | €133,077 | €115,066 | -€18,012 | -13.5% |
| Furniture and vehicles | 24 | €12,145 | €7,727 | -€4,417 | -36.4% |
| Leasing and similar rights | 25 | €12,404 | €5,296 | -€7,107 | -57.3% |
| Other tangible fixed assets | 26 | €644 | €212 | -€432 | -67.1% |
| Current assets | 29/58 | €612,261 | €693,354 | +€81,093 | +13.2% |
| Amounts receivable after more than one year | 29 | €420,000 | €495,000 | +€75,000 | +17.9% |
| Other amounts receivable | 291 | €420,000 | €495,000 | +€75,000 | +17.9% |
| Stocks and contracts in progress | 3 | €2,270 | €1,965 | -€305 | -13.4% |
| Stocks | 30/36 | €2,270 | €1,965 | -€305 | -13.4% |
| Amounts receivable within one year | 40/41 | €153,500 | €180,000 | +€26,500 | +17.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €153,500 | €180,000 | +€26,500 | +17.3% |
| Cash at bank and in hand | 54/58 | €29,906 | €5,605 | -€24,300 | -81.3% |
| Deferred charges and accrued income | 490/1 | €6,586 | €10,784 | +€4,199 | +63.8% |
| Total equity and liabilities | 10/49 | €1,045,795 | €1,097,812 | +€52,017 | +5.0% |
| Equity | 10/15 | €585,012 | €672,080 | +€87,068 | +14.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €578,812 | €665,880 | +€87,068 | +15.0% |
| Distributable reserves | 133 | €578,812 | €665,880 | +€87,068 | +15.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €460,782 | €425,732 | -€35,051 | -7.6% |
| Amounts payable after more than one year | 17 | €325,870 | €310,412 | -€15,458 | -4.7% |
| Financial debts | 170/4 | €325,870 | €310,412 | -€15,458 | -4.7% |
| Amounts payable within one year | 42/48 | €134,912 | €115,319 | -€19,593 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €35,662 | €39,209 | +€3,547 | +9.9% |
| Financial debts | 43 | €37,397 | €34,383 | -€3,014 | -8.1% |
| Credit institutions | 430/8 | €37,397 | €34,383 | -€3,014 | -8.1% |
| Trade debts | 44 | €34,739 | €24,890 | -€9,848 | -28.4% |
| Suppliers | 440/4 | €34,739 | €24,890 | -€9,848 | -28.4% |
| Taxes, remuneration and social security | 45 | €26,739 | €14,754 | -€11,985 | -44.8% |
| Taxes | 450/3 | €23,314 | €14,754 | -€8,560 | -36.7% |
| Remuneration and social security | 454/9 | €3,425 | €0 | -€3,425 | -100.0% |
| Other amounts payable | 47/48 | €375 | €2,084 | +€1,708 | +455.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,608 | €58,590 | +€6,982 | +13.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,000 | €0 | -€1,000 | -100.0% |
| Other operating charges | 640/8 | €7,884 | €1,821 | -€6,063 | -76.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €314,554 | €290,628 | -€23,926 | -7.6% |
| Operating profit (loss) | 9901 | €254,062 | €230,218 | -€23,844 | -9.4% |
| Financial income | 75/76B | €16,226 | €19,444 | +€3,218 | +19.8% |
| Recurring financial income | 75 | €16,226 | €19,444 | +€3,218 | +19.8% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €20,855 | €22,137 | +€1,282 | +6.1% |
| Recurring financial charges | 65 | €20,855 | €22,137 | +€1,282 | +6.1% |
| Profit (loss) for the period before taxes | 9903 | €249,433 | €227,524 | -€21,909 | -8.8% |
| Income taxes | 67/77 | €76,866 | €70,802 | -€6,064 | -7.9% |
| Profit (loss) for the period | 9904 | €172,567 | €156,722 | -€15,845 | -9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €172,567 | €156,722 | -€15,845 | -9.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.