LYS DENTAL: what changed
LYS DENTAL
Largest movements
- Cash -€722,080
down €722,080 (-40.9%), from €1.8m to €1.0m
mainly Contributions, distributions and other (-€1.8m) and Investment in fixed assets (net) (-€129,257)
- Tangible fixed assets +€62,310
up €62,310 (+23.6%), from €264,515 to €326,825
of which Furniture and vehicles: +€82,834
- Receivables within one year +€51,166
up €51,166 (+81.9%), from €62,483 to €113,649
of which Other amounts receivable: +€60,147
- Deferred charges and accrued income -€21,538
down €21,538 (-87.6%), from €24,592 to €3,054
- Reserves -€1.3m
down €1.3m (-72.4%), from €1.8m to €495,223
of which Distributable reserves: -€1.3m
- Other debts +€782,309
up €782,309 (+556%), from €140,804 to €923,113
- Trade debts -€71,417
down €71,417 (-80.0%), from €89,220 to €17,804
- Accrued charges and deferred income -€49,943
down €49,943 (-81.5%), from €61,275 to €11,332
- Gross operating margin +€199,300
up €199,300 (+32.9%), from €606,116 to €805,416
- Taxes +€40,768
up €40,768 (+35.1%), from €116,090 to €156,858
- Depreciation +€14,011
up €14,011 (+26.3%), from €53,333 to €67,344
- Financial charges +€8,136
up €8,136 (+316%), from €2,578 to €10,713
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,118,676 | €1,488,138 | -€630,538 | -29.8% |
| Fixed assets | 21/28 | €266,536 | €328,450 | +€61,914 | +23.2% |
| Intangible fixed assets | 21 | €1,800 | €1,500 | -€300 | -16.7% |
| Tangible fixed assets | 22/27 | €264,515 | €326,825 | +€62,310 | +23.6% |
| Plant, machinery and equipment | 23 | €2,776 | €2,856 | +€79 | +2.9% |
| Furniture and vehicles | 24 | €42,411 | €125,245 | +€82,834 | +195% |
| Other tangible fixed assets | 26 | €219,328 | €198,724 | -€20,604 | -9.4% |
| Financial fixed assets | 28 | €221 | €125 | -€96 | -43.4% |
| Current assets | 29/58 | €1,852,140 | €1,159,688 | -€692,452 | -37.4% |
| Amounts receivable within one year | 40/41 | €62,483 | €113,649 | +€51,166 | +81.9% |
| Trade receivables | 40 | €15,579 | €6,597 | -€8,981 | -57.7% |
| Other amounts receivable | 41 | €46,905 | €107,052 | +€60,147 | +128% |
| Cash at bank and in hand | 54/58 | €1,765,065 | €1,042,985 | -€722,080 | -40.9% |
| Deferred charges and accrued income | 490/1 | €24,592 | €3,054 | -€21,538 | -87.6% |
| Total equity and liabilities | 10/49 | €2,118,676 | €1,488,138 | -€630,538 | -29.8% |
| Equity | 10/15 | €1,813,739 | €513,823 | -€1.3m | -71.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,795,139 | €495,223 | -€1.3m | -72.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,793,279 | €495,223 | -€1.3m | -72.4% |
| Amounts payable | 17/49 | €304,938 | €974,316 | +€669,378 | +220% |
| Amounts payable within one year | 42/48 | €243,663 | €962,984 | +€719,321 | +295% |
| Trade debts | 44 | €89,220 | €17,804 | -€71,417 | -80.0% |
| Suppliers | 440/4 | €89,220 | €17,804 | -€71,417 | -80.0% |
| Taxes, remuneration and social security | 45 | €13,638 | €22,067 | +€8,429 | +61.8% |
| Taxes | 450/3 | €1,744 | €14,263 | +€12,519 | +718% |
| Remuneration and social security | 454/9 | €11,895 | €7,804 | -€4,091 | -34.4% |
| Other amounts payable | 47/48 | €140,804 | €923,113 | +€782,309 | +556% |
| Accrued charges and deferred income | 492/3 | €61,275 | €11,332 | -€49,943 | -81.5% |
| Non-recurring operating income | 76A | €25,239 | - | -€25,239 | |
| Remuneration, social security and pensions | 62 | €65,372 | €62,076 | -€3,296 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,333 | €67,344 | +€14,011 | +26.3% |
| Other operating charges | 640/8 | €2,019 | €1,870 | -€148 | -7.4% |
| Non-recurring operating charges | 66A | €250 | €11,332 | +€11,082 | +4,433% |
| Gross operating margin | 9900 | €606,116 | €805,416 | +€199,300 | +32.9% |
| Operating profit (loss) | 9901 | €485,143 | €662,794 | +€177,651 | +36.6% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €2,578 | €10,713 | +€8,136 | +316% |
| Recurring financial charges | 65 | €2,578 | €10,713 | +€8,136 | +316% |
| Profit (loss) for the period before taxes | 9903 | €482,597 | €652,081 | +€169,484 | +35.1% |
| Income taxes | 67/77 | €116,090 | €156,858 | +€40,768 | +35.1% |
| Profit (loss) for the period | 9904 | €366,507 | €495,223 | +€128,716 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €366,507 | €495,223 | +€128,716 | +35.1% |
Next steps
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 8 November 2026 via checked.be.