LV-Dental: what changed
What changed
LV-Dental
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€345,672
2024 · €144,828+€200,844
Equity
€120,349
2024 · €374,677-€254,328
Cash
€22,545
2024 · €183,027-€160,483
Balance sheet total
€137,548
2024 · €781,287-€643,739
Largest movements
Assets
- Tangible fixed assets -€509,965
down €509,965 (-92.1%), from €553,844 to €43,879
of which Land and buildings: -€492,834
- Cash -€160,483
down €160,483 (-87.7%), from €183,027 to €22,545
mainly Contributions, distributions and other (-€600,000) and Debts after one year (-€344,432)
- Receivables within one year +€23,815
new in 2025: €23,815
of which Other amounts receivable: +€13,753
Equity and liabilities
- Debts after one year -€344,432
no longer reported in 2025 (was €344,432)
- Profit (loss) carried forward -€254,328
down €254,328 (-71.8%), from €354,217 to €99,889
- Current portion of long-term debt -€46,315
no longer reported in 2025 (was €46,315)
Income statement
- Gross operating margin +€239,546
up €239,546 (+99.0%), from €242,039 to €481,585
- Taxes +€62,990
up €62,990 (+144%), from €43,859 to €106,849
- Depreciation -€24,015
down €24,015 (-53.9%), from €44,590 to €20,576
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€144,828
Gross operating margin
+€239,546
Depreciation
+€24,015
Other operating charges
+€291
Financial income
+€1,612
Financial charges
-€1,630
Taxes
-€62,990
Result 2025
€345,672
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€340,875
Investment
+€489,390
Financing
-€990,748
Cash 2024
€183,027
From operations (derived)
+€340,875
Net result for the year
+€345,672
Depreciation
+€20,576
Receivables after one year
-€4,999
Receivables within one year
-€23,815
Deferred charges and accrued income
+€2,105
Other debts
+€1,337
Investment (derived)
+€489,390
Investment in fixed assets (net)
+€489,390
Financing
-€990,748
Debts after one year
-€344,432
Current portion of long-term debt
-€46,315
Contributions, distributions and other
-€600,000
Cash 2025
€22,545
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €781,287 | €137,548 | -€643,739 | -82.4% |
| Fixed assets | 21/28 | €553,844 | €43,879 | -€509,965 | -92.1% |
| Tangible fixed assets | 22/27 | €553,844 | €43,879 | -€509,965 | -92.1% |
| Land and buildings | 22 | €492,834 | - | -€492,834 | |
| Plant, machinery and equipment | 23 | €8,816 | €8,561 | -€255 | -2.9% |
| Furniture and vehicles | 24 | €52,194 | €35,318 | -€16,876 | -32.3% |
| Current assets | 29/58 | €227,443 | €93,670 | -€133,773 | -58.8% |
| Amounts receivable after more than one year | 29 | €39,020 | €44,018 | +€4,999 | +12.8% |
| Other amounts receivable | 291 | €39,020 | €44,018 | +€4,999 | +12.8% |
| Amounts receivable within one year | 40/41 | - | €23,815 | +€23,815 | |
| Trade receivables | 40 | - | €10,063 | +€10,063 | |
| Other amounts receivable | 41 | - | €13,753 | +€13,753 | |
| Cash at bank and in hand | 54/58 | €183,027 | €22,545 | -€160,483 | -87.7% |
| Deferred charges and accrued income | 490/1 | €5,396 | €3,291 | -€2,105 | -39.0% |
| Total equity and liabilities | 10/49 | €781,287 | €137,548 | -€643,739 | -82.4% |
| Equity | 10/15 | €374,677 | €120,349 | -€254,328 | -67.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €354,217 | €99,889 | -€254,328 | -71.8% |
| Amounts payable | 17/49 | €406,610 | €17,200 | -€389,411 | -95.8% |
| Amounts payable after more than one year | 17 | €344,432 | - | -€344,432 | |
| Financial debts | 170/4 | €344,432 | - | -€344,432 | |
| Amounts payable within one year | 42/48 | €62,178 | €17,200 | -€44,978 | -72.3% |
| Current portion of amounts payable after more than one year | 42 | €46,315 | - | -€46,315 | |
| Taxes, remuneration and social security | 45 | €8,074 | €8,074 | = | 0.0% |
| Taxes | 450/3 | €8,074 | €8,074 | = | 0.0% |
| Other amounts payable | 47/48 | €7,788 | €9,126 | +€1,337 | +17.2% |
| Non-recurring operating income | 76A | - | €320,469 | +€320,469 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,590 | €20,576 | -€24,015 | -53.9% |
| Other operating charges | 640/8 | €4,963 | €4,672 | -€291 | -5.9% |
| Gross operating margin | 9900 | €242,039 | €481,585 | +€239,546 | +99.0% |
| Operating profit (loss) | 9901 | €192,486 | €456,338 | +€263,852 | +137% |
| Financial income | 75/76B | €193 | €1,806 | +€1,612 | +834% |
| Recurring financial income | 75 | €193 | €1,806 | +€1,612 | +834% |
| Financial charges | 65/66B | €3,993 | €5,623 | +€1,630 | +40.8% |
| Recurring financial charges | 65 | €3,993 | €5,623 | +€1,630 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €188,687 | €452,521 | +€263,835 | +140% |
| Income taxes | 67/77 | €43,859 | €106,849 | +€62,990 | +144% |
| Profit (loss) for the period | 9904 | €144,828 | €345,672 | +€200,844 | +139% |
| Profit (loss) for the period to be appropriated | 9905 | €144,828 | €345,672 | +€200,844 | +139% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.