K-Dental: 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.
K-Dental
Largest movements
- Cash +€76,722
up €76,722 (+564%), from €13,593 to €90,315
mainly Net result for the year (+€72,382) and Depreciation (+€17,036)
- Tangible fixed assets -€17,036
down €17,036 (-22.4%), from €75,989 to €58,952
- Receivables within one year +€10,456
up €10,456 (+112%), from €9,370 to €19,826
of which Trade receivables: +€10,408
- Profit (loss) carried forward +€72,382
up €72,382 (+91.7%), from €78,898 to €151,280
- Gross operating margin +€24,869
up €24,869 (+29.9%), from €83,107 to €107,977
- Depreciation +€8,926
up €8,926 (+110%), from €8,110 to €17,036
- Taxes +€4,120
up €4,120 (+28.1%), from €14,646 to €18,766
- Financial charges -€1,234
down €1,234 (-95.0%), from €1,299 to €65
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 | €99,838 | €170,088 | +€70,249 | +70.4% |
| Fixed assets | 21/28 | €75,989 | €58,952 | -€17,036 | -22.4% |
| Tangible fixed assets | 22/27 | €75,989 | €58,952 | -€17,036 | -22.4% |
| Furniture and vehicles | 24 | €75,989 | €58,952 | -€17,036 | -22.4% |
| Current assets | 29/58 | €23,849 | €111,135 | +€87,286 | +366% |
| Amounts receivable within one year | 40/41 | €9,370 | €19,826 | +€10,456 | +112% |
| Trade receivables | 40 | - | €10,408 | +€10,408 | |
| Other amounts receivable | 41 | €9,370 | €9,418 | +€48 | +0.5% |
| Cash at bank and in hand | 54/58 | €13,593 | €90,315 | +€76,722 | +564% |
| Deferred charges and accrued income | 490/1 | €886 | €994 | +€108 | +12.2% |
| Total equity and liabilities | 10/49 | €99,838 | €170,088 | +€70,249 | +70.4% |
| Equity | 10/15 | €78,898 | €151,280 | +€72,382 | +91.7% |
| Profit (loss) carried forward | 14 | €78,898 | €151,280 | +€72,382 | +91.7% |
| Amounts payable | 17/49 | €20,940 | €18,807 | -€2,133 | -10.2% |
| Amounts payable within one year | 42/48 | €20,940 | €18,770 | -€2,170 | -10.4% |
| Trade debts | 44 | €1,209 | €230 | -€979 | -81.0% |
| Suppliers | 440/4 | €1,209 | €230 | -€979 | -81.0% |
| Taxes, remuneration and social security | 45 | €19,731 | €18,540 | -€1,192 | -6.0% |
| Taxes | 450/3 | €19,731 | €18,540 | -€1,192 | -6.0% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,110 | €17,036 | +€8,926 | +110% |
| Other operating charges | 640/8 | €496 | €249 | -€247 | -49.9% |
| Gross operating margin | 9900 | €83,107 | €107,977 | +€24,869 | +29.9% |
| Operating profit (loss) | 9901 | €74,501 | €90,692 | +€16,191 | +21.7% |
| Financial income | 75/76B | €0 | €522 | +€522 | +5,219,400% |
| Recurring financial income | 75 | €0 | €522 | +€522 | +5,219,400% |
| Financial charges | 65/66B | €1,299 | €65 | -€1,234 | -95.0% |
| Recurring financial charges | 65 | €1,299 | €65 | -€1,234 | -95.0% |
| Profit (loss) for the period before taxes | 9903 | €73,202 | €91,149 | +€17,946 | +24.5% |
| Income taxes | 67/77 | €14,646 | €18,766 | +€4,120 | +28.1% |
| Profit (loss) for the period | 9904 | €58,556 | €72,382 | +€13,826 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,556 | €72,382 | +€13,826 | +23.6% |
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.