Dental K: 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.
Dental K
Largest movements
- Cash +€51,524
up €51,524 (+82.4%), from €62,505 to €114,029
mainly Other debts (+€84,783) and Net result for the year (+€65,311)
- Receivables within one year +€18,309
up €18,309 (+54.0%), from €33,931 to €52,239
- Other debts +€84,783
up €84,783 (+8,979%), from €944 to €85,728
- Reserves -€34,689
down €34,689 (-39.2%), from €88,501 to €53,812
- Tax, wage and social debts +€18,467
up €18,467 (+163%), from €11,325 to €29,792
- Gross operating margin +€9,270
up €9,270 (+11.8%), from €78,769 to €88,039
- Taxes +€1,241
up €1,241 (+7.3%), from €16,920 to €18,160
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 | €106,038 | €174,382 | +€68,344 | +64.5% |
| Fixed assets | 21/28 | €7,786 | €6,736 | -€1,050 | -13.5% |
| Tangible fixed assets | 22/27 | €7,786 | €6,736 | -€1,050 | -13.5% |
| Furniture and vehicles | 24 | €7,786 | €6,736 | -€1,050 | -13.5% |
| Current assets | 29/58 | €98,253 | €167,646 | +€69,394 | +70.6% |
| Amounts receivable within one year | 40/41 | €33,931 | €52,239 | +€18,309 | +54.0% |
| Trade receivables | 40 | €33,931 | €52,239 | +€18,309 | +54.0% |
| Cash at bank and in hand | 54/58 | €62,505 | €114,029 | +€51,524 | +82.4% |
| Deferred charges and accrued income | 490/1 | €1,817 | €1,378 | -€439 | -24.2% |
| Total equity and liabilities | 10/49 | €106,038 | €174,382 | +€68,344 | +64.5% |
| Equity | 10/15 | €91,501 | €56,812 | -€34,689 | -37.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,501 | €53,812 | -€34,689 | -39.2% |
| Distributable reserves | 133 | €88,501 | €53,812 | -€34,689 | -39.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,537 | €117,570 | +€103,033 | +709% |
| Amounts payable within one year | 42/48 | €12,537 | €115,570 | +€103,033 | +822% |
| Trade debts | 44 | €267 | €50 | -€218 | -81.4% |
| Suppliers | 440/4 | €267 | €50 | -€218 | -81.4% |
| Taxes, remuneration and social security | 45 | €11,325 | €29,792 | +€18,467 | +163% |
| Taxes | 450/3 | €11,325 | €29,792 | +€18,467 | +163% |
| Other amounts payable | 47/48 | €944 | €85,728 | +€84,783 | +8,979% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,644 | €2,253 | +€609 | +37.0% |
| Other operating charges | 640/8 | €1,842 | €1,941 | +€99 | +5.4% |
| Gross operating margin | 9900 | €78,769 | €88,039 | +€9,270 | +11.8% |
| Operating profit (loss) | 9901 | €75,283 | €83,845 | +€8,562 | +11.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €323 | €375 | +€52 | +16.2% |
| Recurring financial charges | 65 | €323 | €375 | +€52 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €74,960 | €83,471 | +€8,511 | +11.4% |
| Income taxes | 67/77 | €16,920 | €18,160 | +€1,241 | +7.3% |
| Profit (loss) for the period | 9904 | €58,040 | €65,311 | +€7,270 | +12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,040 | €65,311 | +€7,270 | +12.5% |
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.