DentalKA: what changed
Two fiscal 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.
DentalKA
Largest movements
- Receivables within one year +€76,005
up €76,005 (+621.3%), from €12,234 to €88,239
of which Other amounts receivable: +€69,348
- Cash -€36,603
down €36,603 (-20.7%), from €177,100 to €140,496
mainly Contributions, distributions and other (-€166,000) and Receivables within one year (-€76,005)
- Other debts +€96,850
up €96,850 (+421.1%), from €23,000 to €119,850
- Profit (loss) carried forward -€77,025
down €77,025 (-46.2%), from €166,728 to €89,703
- Tax, wage and social debts +€21,356
up €21,356 (+602.6%), from €3,544 to €24,900
- Gross operating margin +€55,715
up €55,715 (+74.8%), from €74,478 to €130,193
- Other operating charges +€12,207
up €12,207 (+1035.3%), from €1,179 to €13,386
- Taxes +€9,659
up €9,659 (+67.1%), from €14,400 to €24,058
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.
Cash bridge derived
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 | €198,239 | €238,923 | +€40,684 | +20.5% |
| Fixed assets | 21/28 | €6,970 | €6,514 | -€456 | -6.5% |
| Tangible fixed assets | 22/27 | €6,835 | €6,379 | -€456 | -6.7% |
| Plant, machinery and equipment | 23 | €2,947 | €3,805 | +€858 | +29.1% |
| Furniture and vehicles | 24 | €3,888 | €2,574 | -€1,314 | -33.8% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €191,269 | €232,409 | +€41,140 | +21.5% |
| Amounts receivable within one year | 40/41 | €12,234 | €88,239 | +€76,005 | +621.3% |
| Trade receivables | 40 | €4,061 | €10,719 | +€6,658 | +163.9% |
| Other amounts receivable | 41 | €8,172 | €77,520 | +€69,348 | +848.6% |
| Cash at bank and in hand | 54/58 | €177,100 | €140,496 | -€36,603 | -20.7% |
| Deferred charges and accrued income | 490/1 | €1,935 | €3,673 | +€1,738 | +89.8% |
| Total equity and liabilities | 10/49 | €198,239 | €238,923 | +€40,684 | +20.5% |
| Equity | 10/15 | €169,728 | €92,703 | -€77,025 | -45.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €166,728 | €89,703 | -€77,025 | -46.2% |
| Amounts payable | 17/49 | €28,511 | €146,220 | +€117,709 | +412.9% |
| Amounts payable within one year | 42/48 | €28,511 | €146,220 | +€117,709 | +412.9% |
| Trade debts | 44 | €1,967 | €1,470 | -€497 | -25.3% |
| Suppliers | 440/4 | €1,967 | €1,470 | -€497 | -25.3% |
| Taxes, remuneration and social security | 45 | €3,544 | €24,900 | +€21,356 | +602.6% |
| Taxes | 450/3 | €3,544 | €24,900 | +€21,356 | +602.6% |
| Other amounts payable | 47/48 | €23,000 | €119,850 | +€96,850 | +421.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,426 | €3,340 | -€1,086 | -24.5% |
| Other operating charges | 640/8 | €1,179 | €13,386 | +€12,207 | +1035.3% |
| Gross operating margin | 9900 | €74,478 | €130,193 | +€55,715 | +74.8% |
| Operating profit (loss) | 9901 | €68,873 | €113,467 | +€44,594 | +64.7% |
| Financial income | 75/76B | €256 | €6 | -€250 | -97.7% |
| Recurring financial income | 75 | €256 | €6 | -€250 | -97.7% |
| Financial charges | 65/66B | €287 | €439 | +€153 | +53.3% |
| Recurring financial charges | 65 | €287 | €439 | +€153 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €68,843 | €113,033 | +€44,191 | +64.2% |
| Income taxes | 67/77 | €14,400 | €24,058 | +€9,659 | +67.1% |
| Profit (loss) for the period | 9904 | €54,443 | €88,975 | +€34,532 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,443 | €88,975 | +€34,532 | +63.4% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.