KAM DENTAIRE: what changed
What changed
KAM DENTAIRE
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€720,550
2024 · €411,636+€308,914
Equity
€1.5m
2024 · €805,301+€720,550
Cash
€579,412
2024 · €274,779+€304,634
Balance sheet total
€4.4m
2024 · €2.8m+€1.6m
Largest movements
Assets
- Tangible fixed assets +€710,514
up €710,514 (+32.3%), from €2.2m to €2.9m
of which Other tangible fixed assets: +€543,029
- Receivables within one year +€547,943
up €547,943 (+290%), from €188,944 to €736,886
of which Other amounts receivable: +€402,776
- Cash +€304,634
up €304,634 (+111%), from €274,779 to €579,412
mainly Net result for the year (+€720,550) and Debts after one year (+€371,936)
Equity and liabilities
- Reserves +€720,550
up €720,550 (+114%), from €633,536 to €1.4m
- Debts after one year +€371,936
up €371,936 (+35.4%), from €1.0m to €1.4m
- Accrued charges and deferred income +€319,818
up €319,818 (+89.3%), from €358,239 to €678,057
- Trade debts +€188,767
up €188,767 (+369%), from €51,090 to €239,857
- Tax, wage and social debts -€65,186
down €65,186 (-20.6%), from €315,714 to €250,529
of which Taxes: -€54,110
Income statement
- Gross operating margin +€606,060
up €606,060 (+44.7%), from €1.4m to €2.0m
- Taxes +€124,465
up €124,465 (+63.5%), from €195,872 to €320,337
- Staff costs +€87,202
up €87,202 (+15.4%), from €566,762 to €653,964
- Depreciation +€53,510
up €53,510 (+42.9%), from €124,837 to €178,347
- Other operating charges +€33,632
up €33,632 (+180%), from €18,701 to €52,332
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€411,636
Gross operating margin
+€606,060
Staff costs
-€87,202
Depreciation
-€53,510
Other operating charges
-€33,632
Other operating items
-€7,221
Financial income
+€14,652
Financial charges
-€5,768
Taxes
-€124,465
Result 2025
€720,550
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€786,697
Investment
-€891,491
Financing
+€409,428
Cash 2024
€274,779
From operations (derived)
+€786,697
Net result for the year
+€720,550
Depreciation
+€178,347
Receivables within one year
-€547,943
Deferred charges and accrued income
-€7,656
Trade debts
+€188,767
Tax, wage and social debts
-€65,186
Accrued charges and deferred income
+€319,818
Investment (derived)
-€891,491
Investment in fixed assets (net)
-€890,200
Current investments
-€1,291
Financing
+€409,428
Debts after one year
+€371,936
Current portion of long-term debt
+€37,492
Cash 2025
€579,412
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,777,347 | €4,350,724 | +€1.6m | +56.7% |
| Fixed assets | 21/28 | €2,208,055 | €2,919,908 | +€711,853 | +32.2% |
| Intangible fixed assets | 21 | €0 | €1,339 | +€1,339 | |
| Tangible fixed assets | 22/27 | €2,198,298 | €2,908,812 | +€710,514 | +32.3% |
| Land and buildings | 22 | €1,955,747 | €1,909,157 | -€46,590 | -2.4% |
| Plant, machinery and equipment | 23 | €111,085 | €82,698 | -€28,386 | -25.6% |
| Furniture and vehicles | 24 | €29,131 | €117,327 | +€88,197 | +303% |
| Leasing and similar rights | 25 | €47,761 | €202,026 | +€154,265 | +323% |
| Other tangible fixed assets | 26 | €54,575 | €597,604 | +€543,029 | +995% |
| Financial fixed assets | 28 | €9,757 | €9,757 | = | 0.0% |
| Current assets | 29/58 | €569,292 | €1,430,816 | +€861,524 | +151% |
| Amounts receivable within one year | 40/41 | €188,944 | €736,886 | +€547,943 | +290% |
| Trade receivables | 40 | €84,919 | €230,086 | +€145,167 | +171% |
| Other amounts receivable | 41 | €104,025 | €506,801 | +€402,776 | +387% |
| Current investments | 50/53 | €101,359 | €102,650 | +€1,291 | +1.3% |
| Cash at bank and in hand | 54/58 | €274,779 | €579,412 | +€304,634 | +111% |
| Deferred charges and accrued income | 490/1 | €4,211 | €11,867 | +€7,656 | +182% |
| Total equity and liabilities | 10/49 | €2,777,347 | €4,350,724 | +€1.6m | +56.7% |
| Equity | 10/15 | €805,301 | €1,525,851 | +€720,550 | +89.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €633,536 | €1,354,086 | +€720,550 | +114% |
| Distributable reserves | 133 | €633,536 | €1,354,086 | +€720,550 | +114% |
| Profit (loss) carried forward | 14 | €152,766 | €152,766 | = | 0.0% |
| Amounts payable | 17/49 | €1,972,046 | €2,824,873 | +€852,827 | +43.2% |
| Amounts payable after more than one year | 17 | €1,049,798 | €1,421,734 | +€371,936 | +35.4% |
| Financial debts | 170/4 | €1,049,798 | €1,421,734 | +€371,936 | +35.4% |
| Amounts payable within one year | 42/48 | €564,009 | €725,082 | +€161,073 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €197,205 | €234,696 | +€37,492 | +19.0% |
| Trade debts | 44 | €51,090 | €239,857 | +€188,767 | +369% |
| Suppliers | 440/4 | €51,090 | €239,857 | +€188,767 | +369% |
| Taxes, remuneration and social security | 45 | €315,714 | €250,529 | -€65,186 | -20.6% |
| Taxes | 450/3 | €224,448 | €170,337 | -€54,110 | -24.1% |
| Remuneration and social security | 454/9 | €91,267 | €80,191 | -€11,076 | -12.1% |
| Accrued charges and deferred income | 492/3 | €358,239 | €678,057 | +€319,818 | +89.3% |
| Non-recurring operating income | 76A | €103,902 | - | -€103,902 | |
| Remuneration, social security and pensions | 62 | €566,762 | €653,964 | +€87,202 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €124,837 | €178,347 | +€53,510 | +42.9% |
| Other operating charges | 640/8 | €18,701 | €52,332 | +€33,632 | +180% |
| Non-recurring operating charges | 66A | €20 | €7,241 | +€7,221 | +36,123% |
| Gross operating margin | 9900 | €1,355,152 | €1,961,212 | +€606,060 | +44.7% |
| Operating profit (loss) | 9901 | €644,833 | €1,069,328 | +€424,495 | +65.8% |
| Financial income | 75/76B | €4,954 | €19,606 | +€14,652 | +296% |
| Recurring financial income | 75 | €4,954 | €19,606 | +€14,652 | +296% |
| Financial charges | 65/66B | €42,279 | €48,047 | +€5,768 | +13.6% |
| Recurring financial charges | 65 | €42,279 | €48,047 | +€5,768 | +13.6% |
| Profit (loss) for the period before taxes | 9903 | €607,508 | €1,040,887 | +€433,379 | +71.3% |
| Income taxes | 67/77 | €195,872 | €320,337 | +€124,465 | +63.5% |
| Profit (loss) for the period | 9904 | €411,636 | €720,550 | +€308,914 | +75.0% |
| Profit (loss) for the period to be appropriated | 9905 | €411,636 | €720,550 | +€308,914 | +75.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.