LUYPAERT DENTAL TECHNICS: 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.
LUYPAERT DENTAL TECHNICS
Largest movements
- Tangible fixed assets +€25,562
up €25,562 (+23.1%), from €110,552 to €136,114
of which Plant, machinery and equipment: +€32,451
- Receivables within one year +€7,320
up €7,320 (+84.2%), from €8,695 to €16,015
of which Trade receivables: +€7,554
- Cash -€3,638
down €3,638 (-41.7%), from €8,723 to €5,085
mainly Investment in fixed assets (net) (-€35,125) and Current portion of long-term debt (-€7,532)
- Reserves +€16,877
up €16,877 (+19.1%), from €88,394 to €105,271
of which Distributable reserves: +€16,877
- Debts after one year +€11,584
up €11,584 (+51.4%), from €22,544 to €34,129
- Trade debts +€8,769
up €8,769 (+505%), from €1,737 to €10,506
- Current portion of long-term debt -€7,532
down €7,532 (-100%), from €7,532 to €0
- Gross operating margin -€8,778
down €8,778 (-18.0%), from €48,695 to €39,917
- Depreciation -€6,169
down €6,169 (-39.2%), from €15,731 to €9,562
- Taxes +€3,155
up €3,155 (+136%), from €2,318 to €5,473
- Other operating charges +€519
up €519 (+21.8%), from €2,378 to €2,897
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 | €144,373 | €174,242 | +€29,869 | +20.7% |
| Fixed assets | 21/28 | €110,552 | €136,114 | +€25,562 | +23.1% |
| Tangible fixed assets | 22/27 | €110,552 | €136,114 | +€25,562 | +23.1% |
| Land and buildings | 22 | €106,596 | €101,096 | -€5,500 | -5.2% |
| Plant, machinery and equipment | 23 | €2,567 | €35,018 | +€32,451 | +1,264% |
| Furniture and vehicles | 24 | €1,389 | €0 | -€1,389 | -100% |
| Current assets | 29/58 | €33,822 | €38,128 | +€4,306 | +12.7% |
| Stocks and contracts in progress | 3 | €14,535 | €15,080 | +€545 | +3.8% |
| Stocks | 30/36 | €14,535 | €15,080 | +€545 | +3.8% |
| Amounts receivable within one year | 40/41 | €8,695 | €16,015 | +€7,320 | +84.2% |
| Trade receivables | 40 | €4,283 | €11,837 | +€7,554 | +176% |
| Other amounts receivable | 41 | €4,411 | €4,178 | -€234 | -5.3% |
| Cash at bank and in hand | 54/58 | €8,723 | €5,085 | -€3,638 | -41.7% |
| Deferred charges and accrued income | 490/1 | €1,870 | €1,949 | +€79 | +4.2% |
| Total equity and liabilities | 10/49 | €144,373 | €174,242 | +€29,869 | +20.7% |
| Equity | 10/15 | €106,994 | €123,871 | +€16,877 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €88,394 | €105,271 | +€16,877 | +19.1% |
| Tax-exempt reserves | 132 | €15,885 | €15,885 | = | 0.0% |
| Distributable reserves | 133 | €72,509 | €89,386 | +€16,877 | +23.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €37,380 | €50,371 | +€12,991 | +34.8% |
| Amounts payable after more than one year | 17 | €22,544 | €34,129 | +€11,584 | +51.4% |
| Financial debts | 170/4 | €22,544 | €34,129 | +€11,584 | +51.4% |
| Amounts payable within one year | 42/48 | €14,835 | €16,242 | +€1,407 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €7,532 | €0 | -€7,532 | -100% |
| Financial debts | 43 | €13 | €0 | -€13 | -100% |
| Credit institutions | 430/8 | €13 | €0 | -€13 | -100% |
| Trade debts | 44 | €1,737 | €10,506 | +€8,769 | +505% |
| Suppliers | 440/4 | €1,737 | €10,506 | +€8,769 | +505% |
| Taxes, remuneration and social security | 45 | €4,358 | €4,173 | -€185 | -4.2% |
| Taxes | 450/3 | €4,358 | €4,173 | -€185 | -4.2% |
| Other amounts payable | 47/48 | €1,196 | €1,564 | +€367 | +30.7% |
| Non-recurring operating income | 76A | €29,890 | €0 | -€29,890 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,731 | €9,562 | -€6,169 | -39.2% |
| Other operating charges | 640/8 | €2,378 | €2,897 | +€519 | +21.8% |
| Gross operating margin | 9900 | €48,695 | €39,917 | -€8,778 | -18.0% |
| Operating profit (loss) | 9901 | €30,586 | €27,458 | -€3,128 | -10.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €5,092 | €5,109 | +€17 | +0.3% |
| Recurring financial charges | 65 | €5,092 | €5,109 | +€17 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €25,494 | €22,350 | -€3,144 | -12.3% |
| Income taxes | 67/77 | €2,318 | €5,473 | +€3,155 | +136% |
| Profit (loss) for the period | 9904 | €23,176 | €16,877 | -€6,299 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,176 | €16,877 | -€6,299 | -27.2% |
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 30 October 2026 via checked.be.