Dental & Ko: 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 & Ko
Largest movements
- Cash +€26,804
up €26,804 (+19.3%), from €138,633 to €165,437
mainly Other debts (+€131,848) and Net result for the year (+€31,241)
- Tangible fixed assets -€21,415
down €21,415 (-32.5%), from €65,862 to €44,447
- Current investments -€18,000
down €18,000 (-18.0%), from €100,000 to €82,000
- Other debts +€131,848
up €131,848 (+843%), from €15,649 to €147,498
- Reserves -€123,211
down €123,211 (-53.2%), from €231,576 to €108,365
- Debts after one year -€19,778
down €19,778 (-53.6%), from €36,903 to €17,125
- Tax, wage and social debts -€3,424
down €3,424 (-50.0%), from €6,847 to €3,424
- Gross operating margin -€5,174
down €5,174 (-7.6%), from €67,817 to €62,642
- Financial income +€3,335
up €3,335 (+185%), from €1,805 to €5,140
- Financial charges -€856
down €856 (-28.1%), from €3,048 to €2,192
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 | €323,320 | €309,756 | -€13,564 | -4.2% |
| Fixed assets | 21/28 | €65,862 | €44,447 | -€21,415 | -32.5% |
| Tangible fixed assets | 22/27 | €65,862 | €44,447 | -€21,415 | -32.5% |
| Furniture and vehicles | 24 | €65,862 | €44,447 | -€21,415 | -32.5% |
| Current assets | 29/58 | €257,458 | €265,309 | +€7,851 | +3.0% |
| Amounts receivable within one year | 40/41 | €4,279 | €2,446 | -€1,833 | -42.8% |
| Other amounts receivable | 41 | €4,279 | €2,446 | -€1,833 | -42.8% |
| Current investments | 50/53 | €100,000 | €82,000 | -€18,000 | -18.0% |
| Cash at bank and in hand | 54/58 | €138,633 | €165,437 | +€26,804 | +19.3% |
| Deferred charges and accrued income | 490/1 | €14,547 | €15,427 | +€880 | +6.0% |
| Total equity and liabilities | 10/49 | €323,320 | €309,756 | -€13,564 | -4.2% |
| Equity | 10/15 | €244,925 | €121,715 | -€123,211 | -50.3% |
| Contributions | 10/11 | €12,550 | €12,550 | = | 0.0% |
| Reserves | 13 | €231,576 | €108,365 | -€123,211 | -53.2% |
| Distributable reserves | 133 | €231,576 | €108,365 | -€123,211 | -53.2% |
| Profit (loss) carried forward | 14 | €799 | €799 | = | 0.0% |
| Amounts payable | 17/49 | €78,395 | €188,041 | +€109,646 | +140% |
| Amounts payable after more than one year | 17 | €36,903 | €17,125 | -€19,778 | -53.6% |
| Financial debts | 170/4 | €36,903 | €17,125 | -€19,778 | -53.6% |
| Amounts payable within one year | 42/48 | €41,492 | €170,916 | +€129,424 | +312% |
| Current portion of amounts payable after more than one year | 42 | €18,968 | €19,778 | +€810 | +4.3% |
| Financial debts | 43 | €28 | €35 | +€7 | +25.1% |
| Credit institutions | 430/8 | €28 | €35 | +€7 | +25.1% |
| Trade debts | 44 | - | €182 | +€182 | |
| Suppliers | 440/4 | - | €182 | +€182 | |
| Taxes, remuneration and social security | 45 | €6,847 | €3,424 | -€3,424 | -50.0% |
| Taxes | 450/3 | €6,847 | €3,424 | -€3,424 | -50.0% |
| Other amounts payable | 47/48 | €15,649 | €147,498 | +€131,848 | +843% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,570 | €21,415 | -€155 | -0.7% |
| Other operating charges | 640/8 | €866 | €710 | -€156 | -18.0% |
| Gross operating margin | 9900 | €67,817 | €62,642 | -€5,174 | -7.6% |
| Operating profit (loss) | 9901 | €45,380 | €40,517 | -€4,863 | -10.7% |
| Financial income | 75/76B | €1,805 | €5,140 | +€3,335 | +185% |
| Recurring financial income | 75 | €1,805 | €5,140 | +€3,335 | +185% |
| Financial charges | 65/66B | €3,048 | €2,192 | -€856 | -28.1% |
| Recurring financial charges | 65 | €3,048 | €2,192 | -€856 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €44,137 | €43,465 | -€672 | -1.5% |
| Income taxes | 67/77 | €12,464 | €12,225 | -€239 | -1.9% |
| Profit (loss) for the period | 9904 | €31,673 | €31,241 | -€433 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,673 | €31,241 | -€433 | -1.4% |
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 25 October 2026 via checked.be.