Dental KAB: 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 KAB
Largest movements
- Tangible fixed assets -€136,819
down €136,819 (-94.1%), from €145,432 to €8,613
- Receivables within one year +€37,235
up €37,235 (+745%), from €5,000 to €42,235
of which Trade receivables: +€30,000
- Deferred charges and accrued income -€16,679
down €16,679 (-49.9%), from €33,436 to €16,757
- Cash -€14,172
down €14,172 (-36.0%), from €39,384 to €25,211
mainly Net result for the year (-€57,414) and Debts after one year (-€55,969)
- Financial fixed assets -€11,000
down €11,000 (-96.8%), from €11,363 to €363
- Profit (loss) carried forward -€57,414
down €57,414, from €26,615 to -€30,799
- Debts after one year -€55,969
down €55,969 (-75.6%), from €74,040 to €18,071
- Accrued charges and deferred income -€23,905
down €23,905 (-53.2%), from €44,893 to €20,987
- Tax, wage and social debts -€13,690
down €13,690 (-99.7%), from €13,734 to €45
of which Remuneration and social security: -€13,055
- Trade debts +€11,867
up €11,867 (+101%), from €11,737 to €23,604
- Gross operating margin -€69,508
down €69,508 (-60.1%), from €115,582 to €46,075
- Staff costs -€28,451
down €28,451 (-41.5%), from €68,608 to €40,157
- Other operating charges +€24,685
up €24,685 (+415%), from €5,943 to €30,628
- Depreciation -€20,714
down €20,714 (-51.4%), from €40,329 to €19,615
- Financial charges +€1,327
up €1,327 (+46.6%), from €2,849 to €4,175
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 | €234,615 | €93,180 | -€141,435 | -60.3% |
| Fixed assets | 21/28 | €156,795 | €8,976 | -€147,819 | -94.3% |
| Tangible fixed assets | 22/27 | €145,432 | €8,613 | -€136,819 | -94.1% |
| Plant, machinery and equipment | 23 | €63,733 | €6,497 | -€57,237 | -89.8% |
| Furniture and vehicles | 24 | €10,353 | €2,117 | -€8,236 | -79.6% |
| Leasing and similar rights | 25 | €60,309 | - | -€60,309 | |
| Other tangible fixed assets | 26 | €11,036 | - | -€11,036 | |
| Financial fixed assets | 28 | €11,363 | €363 | -€11,000 | -96.8% |
| Current assets | 29/58 | €77,820 | €84,204 | +€6,384 | +8.2% |
| Amounts receivable within one year | 40/41 | €5,000 | €42,235 | +€37,235 | +745% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €5,000 | €12,235 | +€7,235 | +145% |
| Cash at bank and in hand | 54/58 | €39,384 | €25,211 | -€14,172 | -36.0% |
| Deferred charges and accrued income | 490/1 | €33,436 | €16,757 | -€16,679 | -49.9% |
| Total equity and liabilities | 10/49 | €234,615 | €93,180 | -€141,435 | -60.3% |
| Equity | 10/15 | €31,615 | -€25,799 | -€57,414 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,615 | -€30,799 | -€57,414 | |
| Amounts payable | 17/49 | €203,000 | €118,980 | -€84,021 | -41.4% |
| Amounts payable after more than one year | 17 | €74,040 | €18,071 | -€55,969 | -75.6% |
| Financial debts | 170/4 | €74,040 | €18,071 | -€55,969 | -75.6% |
| Amounts payable within one year | 42/48 | €84,068 | €79,921 | -€4,147 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €34,511 | €22,752 | -€11,758 | -34.1% |
| Trade debts | 44 | €11,737 | €23,604 | +€11,867 | +101% |
| Suppliers | 440/4 | €11,737 | €23,604 | +€11,867 | +101% |
| Taxes, remuneration and social security | 45 | €13,734 | €45 | -€13,690 | -99.7% |
| Taxes | 450/3 | €679 | €45 | -€635 | -93.4% |
| Remuneration and social security | 454/9 | €13,055 | - | -€13,055 | |
| Other amounts payable | 47/48 | €24,086 | €33,520 | +€9,434 | +39.2% |
| Accrued charges and deferred income | 492/3 | €44,893 | €20,987 | -€23,905 | -53.2% |
| Remuneration, social security and pensions | 62 | €68,608 | €40,157 | -€28,451 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,329 | €19,615 | -€20,714 | -51.4% |
| Other operating charges | 640/8 | €5,943 | €30,628 | +€24,685 | +415% |
| Non-recurring operating charges | 66A | - | €8,913 | +€8,913 | |
| Gross operating margin | 9900 | €115,582 | €46,075 | -€69,508 | -60.1% |
| Operating profit (loss) | 9901 | €702 | -€53,239 | -€53,941 | |
| Financial charges | 65/66B | €2,849 | €4,175 | +€1,327 | +46.6% |
| Recurring financial charges | 65 | €2,849 | €4,175 | +€1,327 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,146 | -€57,414 | -€55,268 | -2,575% |
| Profit (loss) for the period | 9904 | -€2,146 | -€57,414 | -€55,268 | -2,575% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,146 | -€57,414 | -€55,268 | -2,575% |
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 28 October 2026 via checked.be.