KAPI-DENTAL
abbreviatedKAPIInactiveInactive since 08-09-2026; last annual accounts for fiscal year 2025. Dissolved and wound up in a single deed; no liquidator appointed; books and records kept in Diest (5 years).
Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 06-08-2026, 6 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 4 filingsDeviation from the deadline
2025
6 d late
2024
61 d late
2022
152 d late
2021
on the day
← before the deadline
after the deadline →
tick = median of all Belgian filings
This company filed its last 4 accounts on average 55 days after the deadline; the Belgian median for financial year 2024 is 4 days before the deadline, and 38% of all filings were late.
Checked, nothing found (1)
History
Financials · fiscal year 2025, abbreviated schema
Turnover
€59,882
EBIT margin
106.6%
Net result
€44,878▲ 171%
2024 · €16,531
Working capital
€58,661▲ 27.7%
2024 · €45,921
Trend over the years
Click a name to add, emphasise or remove a line.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line2021202220242025
Turnover€59,882
Operating result€30,313-€20,803▼ 31.4%€22,800-€63,846▲ 180%
Net result€19,969-€14,841▼ 25.7%€16,531-€44,878▲ 171%
EBIT margin106.6%
Equity€24,969-€39,810▲ 59.4%€45,921-€60,211▲ 31.1%
Total assets€35,662-€54,277▲ 52.2%€83,194-€100,949▲ 21.3%
Debt€10,694-€14,467▲ 35.3%€37,273-€40,738▲ 9.3%
Working capital€24,969-€39,810▲ 59.4%€45,921-€58,661▲ 27.7%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result rises in 2025; 2025 is 180% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €100,949
Fixed assets
€1,550
Current assets
€99,399
Equity and liabilities €100,949
Equity
€60,211 ▲ 31.1%
Debt
€40,738 ▲ 9.3%
Debt's share of the balance-sheet total falls from 44.8% to 40.4%. Equity and debt are higher.
Key figures and ratios
EBITDA
€64,812
Cash flow
€45,843
Current ratio
2.44▲
2024 · 2.23
Debt to equity
0.68▼
2024 · 0.81
ROE
74.5%▲
2024 · 36.0%
ROA
44.5%▲
2024 · 19.9%
Interest coverage
543.59
Debt ≤ 1 year
€40,738▲
2024 · €37,273
Income taxes
€19,849▲
2024 · €6,192
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Turnover70 | - | - | - | €59,882 | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | - | €36,760 | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | - | - | - | €965 | - |
| Other operating charges640/8 | €768 | €557 | €794 | - | - |
| Non-recurring operating charges66A | - | - | - | €2,435 | - |
| Gross operating margin9900 | €31,081 | €21,361 | €23,593 | €67,247 | ▲ 185% |
| Operating profit (loss)9901 | €30,313 | €20,803 | €22,800 | €63,846 | ▲ 180% |
| Financial income75/76B | - | - | - | €1,000 | - |
| Recurring financial income75 | - | - | - | €1,000 | - |
| Financial charges65/66B | €56 | €46 | €76 | €119 | ▲ 56.4% |
| Recurring financial charges65 | €56 | €46 | €76 | €119 | ▲ 56.4% |
| Profit (loss) for the period before taxes9903 | €30,257 | €20,757 | €22,723 | €64,727 | ▲ 185% |
| Income taxes67/77 | €10,288 | €5,916 | €6,192 | €19,849 | ▲ 221% |
| Profit (loss) for the period9904 | €19,969 | €14,841 | €16,531 | €44,878 | ▲ 171% |
| Profit (loss) for the period to be appropriated9905 | €19,969 | €14,841 | €16,531 | €44,878 | ▲ 171% |
| Line | 2021 | 2022 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €35,662 | €54,277 | €83,194 | €100,949 | ▲ 21.3% |
| Fixed assets21/28 | - | - | - | €1,550 | - |
| Tangible fixed assets22/27 | - | - | - | €1,550 | - |
| Plant, machinery and equipment23 | - | - | - | €1,550 | - |
| Current assets29/58 | €35,662 | €54,277 | €83,194 | €99,399 | ▲ 19.5% |
| Amounts receivable within one year40/41 | - | €4,084 | - | €23,884 | - |
| Other amounts receivable41 | - | €4,084 | - | €23,884 | - |
| Cash at bank and in hand54/58 | €35,662 | €50,193 | €83,194 | €75,515 | ▼ 9.2% |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €35,662 | €54,277 | €83,194 | €100,949 | ▲ 21.3% |
| Equity10/15 | €24,969 | €39,810 | €45,921 | €60,211 | ▲ 31.1% |
| Contributions10/11 | €5,000 | €5,000 | €5,000 | €5,000 | = |
| Outside capital11 | - | €5,000 | €5,000 | €5,000 | = |
| Other1109/19 | - | €5,000 | €5,000 | €5,000 | = |
| Reserves13 | €19,969 | €34,810 | €40,921 | €55,211 | ▲ 34.9% |
| Distributable reserves133 | €19,969 | €34,810 | €40,921 | €55,211 | ▲ 34.9% |
| Amounts payable17/49 | €10,694 | €14,467 | €37,273 | €40,738 | ▲ 9.3% |
| Amounts payable within one year42/48 | €10,694 | €14,467 | €37,273 | €40,738 | ▲ 9.3% |
| Financial debts43 | - | €4,179 | - | - | - |
| Credit institutions430/8 | - | €4,179 | - | - | - |
| Trade debts44 | €348 | - | - | €7,082 | - |
| Suppliers440/4 | €348 | - | - | €7,082 | - |
| Taxes, remuneration and social security45 | €10,288 | €10,288 | €12,273 | €14,211 | ▲ 15.8% |
| Taxes450/3 | €10,288 | €10,288 | €12,273 | €14,211 | ▲ 15.8% |
| Other amounts payable47/48 | €58 | - | €25,000 | €19,444 | ▼ 22.2% |
| Line | 2021 | 2022 | 2024 | 2025 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €19,969 | €14,841 | €16,531 | €44,878 | ▲ 171% |
| + Depreciation and write-downs630 | - | - | - | €965 | - |
| Operating cash flow (approximation) | €19,969 | €14,841 | €16,531 | €45,843 | ▲ 177% |
| Change in cash | - | €14,531 | - | -€7,679 | - |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
09-09
State Gazette act
Resignations & appointments · End & cessationAuditor report · Declaration · Dissolution17 facts ▸
State Gazette act
Resignations & appointments · End & cessation
Auditor report · Declaration · Dissolution17 facts ▸
- General meeting, 27-08-2026
- Other statement, waiver of reading of board report, vennootschap heeft besloten haar activiteiten te beëindigen
- Other statement, waiver of reading of auditor report, Luc BECKERS
- Auditor report, 57976.87, oordeel met voorbehoud
- Other statement, enige aandeelhouder, acknowledgement of reports
- Other statement, enige bestuurder, no new debts
- Auditor report, 27-08-2026
- Declaration, shareholder acknowledgment, De enige aandeelhouder verklaart volledig kennis genomen te hebben van voormelde verslagen.
- Declaration, no new debts, De aanwezige enige bestuurder verklaart bijkomend dat er sinds het opmaken van de staat van activa en passiva tot op heden geen nieuwe schulden zi…
- Dissolution, met eenparigheid van stemmen, de vennootschap vroegtijdig te ontbinden en te vereffenen
- Liquidation distribution, De vergadering beslist bijgevolg dat het resterend actief wordt overgenomen door de enige aandeelhouder, alhier aanwezig, die dit aanvaardt.
- Approval, Vervolgens keurt de vergadering zonder voorbehoud deze vereffening goed, en verklaart zij kennis te hebben van de in te houden roerende voorheffing.
- +5 further facts in this act
06-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 6 days late
2025
31-12
Financial
Highest result since 2021net €44,878 ▲171%
Operating result €63,846, net result €44,878, both a record.
30-09
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema · 61 days late
2023
30-12
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema · 152 days late
2022
31-12
Financial
Weakest financial yearnet €14,841 ▼25.7%
Net result drops to €14,841, the lowest in the series.
31-07
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
1 of 2 acts read
About the unread acts
Of the 2 Belgian State Gazette acts we know for this company, 1 has been read. The other one has not been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 acts for this company are in the Belgian State Gazette, of which we have read 1. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Diest
Ground area
1,378 m²
Building footprint
127 m²
Volume, LiDAR
428 m³
Parcel 24073L0332/00D002, Flanders · tallest building 5.1 m, ±1 floor. Linked by address, not a title deed.
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 24073L0332/00D002 | Flanders | 1,378 m² | 1 · 127 m² | 5.1 m · 1 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Articles of association
Other statement
De aansprakelijkheid ten aanzien van de aandeelhouders is voor iedere aandeelhouder beperkt tot het bedrag gelijk aan de som van de hem terugbetaalde inbreng en…
Custody of records
3294 Diest, Eikelenberg 28, de bekendmaking van de sluiting van de vereffening