DENTAL KIND: 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 KIND
Largest movements
- Tangible fixed assets +€316,517
up €316,517 (+11,455%), from €2,763 to €319,280
of which Land and buildings: +€317,617
- Cash +€32,869
up €32,869 (+24.5%), from €134,000 to €166,868
mainly Debts after one year (+€278,823) and Net result for the year (+€62,470)
- Receivables after one year +€15,000
up €15,000 (+51.7%), from €29,000 to €44,000
- Debts after one year +€278,823
new in 2025: €278,823
- Profit (loss) carried forward +€62,470
up €62,470 (+42.0%), from €148,750 to €211,220
- Trade debts +€29,075
up €29,075 (+1,672%), from €1,739 to €30,814
- Current portion of long-term debt +€10,177
new in 2025: €10,177
- Turnover -€179,240
no longer reported in 2025 (was €179,240)
- Purchases and services -€78,500
no longer reported in 2025 (was €78,500)
- Depreciation +€35,506
up €35,506 (+5,094%), from €697 to €36,203
- Gross operating margin +€8,751
up €8,751 (+8.3%), from €104,822 to €113,573
- Taxes -€6,001
down €6,001 (-27.3%), from €21,951 to €15,951
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 | €177,489 | €552,694 | +€375,205 | +211% |
| Fixed assets | 21/28 | €2,763 | €319,280 | +€316,517 | +11,455% |
| Tangible fixed assets | 22/27 | €2,763 | €319,280 | +€316,517 | +11,455% |
| Land and buildings | 22 | - | €317,617 | +€317,617 | |
| Plant, machinery and equipment | 23 | €1,322 | €863 | -€459 | -34.7% |
| Furniture and vehicles | 24 | €1,441 | €800 | -€642 | -44.5% |
| Current assets | 29/58 | €174,726 | €233,414 | +€58,688 | +33.6% |
| Amounts receivable after more than one year | 29 | €29,000 | €44,000 | +€15,000 | +51.7% |
| Other amounts receivable | 291 | €29,000 | €44,000 | +€15,000 | +51.7% |
| Amounts receivable within one year | 40/41 | - | €5,341 | +€5,341 | |
| Other amounts receivable | 41 | - | €5,341 | +€5,341 | |
| Cash at bank and in hand | 54/58 | €134,000 | €166,868 | +€32,869 | +24.5% |
| Deferred charges and accrued income | 490/1 | €11,726 | €17,205 | +€5,479 | +46.7% |
| Total equity and liabilities | 10/49 | €177,489 | €552,694 | +€375,205 | +211% |
| Equity | 10/15 | €151,750 | €214,220 | +€62,470 | +41.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €148,750 | €211,220 | +€62,470 | +42.0% |
| Amounts payable | 17/49 | €25,739 | €338,474 | +€312,734 | +1,215% |
| Amounts payable after more than one year | 17 | - | €278,823 | +€278,823 | |
| Financial debts | 170/4 | - | €278,823 | +€278,823 | |
| Amounts payable within one year | 42/48 | €25,739 | €59,651 | +€33,912 | +132% |
| Current portion of amounts payable after more than one year | 42 | - | €10,177 | +€10,177 | |
| Trade debts | 44 | €1,739 | €30,814 | +€29,075 | +1,672% |
| Suppliers | 440/4 | €1,739 | €30,814 | +€29,075 | +1,672% |
| Taxes, remuneration and social security | 45 | €24,000 | €18,660 | -€5,341 | -22.3% |
| Taxes | 450/3 | €24,000 | €18,660 | -€5,341 | -22.3% |
| Turnover | 70 | €179,240 | - | -€179,240 | |
| Goods, raw materials, services and sundry goods | 60/61 | €78,500 | - | -€78,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €697 | €36,203 | +€35,506 | +5,094% |
| Other operating charges | 640/8 | - | €429 | +€429 | |
| Gross operating margin | 9900 | €104,822 | €113,573 | +€8,751 | +8.3% |
| Operating profit (loss) | 9901 | €104,125 | €76,940 | -€27,185 | -26.1% |
| Financial income | 75/76B | €2,890 | €2,312 | -€578 | -20.0% |
| Recurring financial income | 75 | €2,890 | €2,312 | -€578 | -20.0% |
| Financial charges | 65/66B | €106 | €831 | +€725 | +684% |
| Recurring financial charges | 65 | €106 | €831 | +€725 | +684% |
| Profit (loss) for the period before taxes | 9903 | €106,909 | €78,421 | -€28,488 | -26.6% |
| Income taxes | 67/77 | €21,951 | €15,951 | -€6,001 | -27.3% |
| Profit (loss) for the period | 9904 | €84,958 | €62,470 | -€22,487 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €84,958 | €62,470 | -€22,487 | -26.5% |
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 19 October 2026 via checked.be.