KAPA DENTAL: what changed
What changed
KAPA DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€70,823
2024 · €23,938+€46,885
Equity
€582,513
2024 · €551,690+€30,823
Cash
€132,953
2024 · €63,756+€69,197
Balance sheet total
€915,722
2024 · €868,760+€46,962
Largest movements
Assets
- Cash +€69,197
up €69,197 (+109%), from €63,756 to €132,953
mainly Depreciation (+€97,628) and Net result for the year (+€70,823)
- Receivables within one year -€28,364
no longer reported in 2025 (was €28,364)
Equity and liabilities
- Debts after one year -€63,792
down €63,792 (-31.3%), from €203,689 to €139,897
- Other debts +€51,989
new in 2025: €51,989
- Tax, wage and social debts +€31,935
up €31,935 (+91.9%), from €34,734 to €66,669
of which Remuneration and social security: +€21,384
- Reserves +€30,823
up €30,823 (+10.7%), from €287,823 to €318,646
of which Distributable reserves: +€30,823
- Current portion of long-term debt -€10,947
down €10,947 (-13.9%), from €78,647 to €67,700
Income statement
- Turnover +€1.1m
new in 2025: €1.1m
- Purchases and services +€797,900
new in 2025: €797,900
- Gross operating margin +€107,116
up €107,116 (+49.5%), from €216,182 to €323,298
- Staff costs +€27,434
up €27,434 (+32.0%), from €85,657 to €113,090
- Depreciation +€26,959
up €26,959 (+38.1%), from €70,669 to €97,628
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
€23,938
Gross operating margin
+€107,116
Staff costs
-€27,434
Depreciation
-€26,959
Other operating charges
+€1,622
Other operating items
+€93
Financial income
+€67
Financial charges
+€4,664
Taxes
-€12,285
Result 2025
€70,823
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
+€286,085
Investment
-€102,149
Financing
-€114,739
Cash 2024
€63,756
From operations (derived)
+€286,085
Net result for the year
+€70,823
Depreciation
+€97,628
Receivables within one year
+€28,364
Deferred charges and accrued income
-€1,608
Trade debts
+€6,954
Tax, wage and social debts
+€31,935
Other debts
+€51,989
Investment (derived)
-€102,149
Investment in fixed assets (net)
-€102,149
Financing
-€114,739
Debts after one year
-€63,792
Current portion of long-term debt
-€10,947
Contributions, distributions and other
-€40,000
Cash 2025
€132,953
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €868,760 | €915,722 | +€46,962 | +5.4% |
| Fixed assets | 21/28 | €776,640 | €781,162 | +€4,522 | +0.6% |
| Tangible fixed assets | 22/27 | €776,590 | €781,112 | +€4,522 | +0.6% |
| Land and buildings | 22 | €645,260 | €604,065 | -€41,196 | -6.4% |
| Plant, machinery and equipment | 23 | €86,345 | €129,873 | +€43,528 | +50.4% |
| Furniture and vehicles | 24 | €44,985 | €47,174 | +€2,189 | +4.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €92,120 | €134,561 | +€42,441 | +46.1% |
| Amounts receivable within one year | 40/41 | €28,364 | - | -€28,364 | |
| Other amounts receivable | 41 | €28,364 | - | -€28,364 | |
| Cash at bank and in hand | 54/58 | €63,756 | €132,953 | +€69,197 | +109% |
| Deferred charges and accrued income | 490/1 | - | €1,608 | +€1,608 | |
| Total equity and liabilities | 10/49 | €868,760 | €915,722 | +€46,962 | +5.4% |
| Equity | 10/15 | €551,690 | €582,513 | +€30,823 | +5.6% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €287,823 | €318,646 | +€30,823 | +10.7% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €285,423 | €316,246 | +€30,823 | +10.8% |
| Profit (loss) carried forward | 14 | €239,866 | €239,866 | = | 0.0% |
| Amounts payable | 17/49 | €317,070 | €333,210 | +€16,140 | +5.1% |
| Amounts payable after more than one year | 17 | €203,689 | €139,897 | -€63,792 | -31.3% |
| Financial debts | 170/4 | €203,689 | €139,897 | -€63,792 | -31.3% |
| Amounts payable within one year | 42/48 | €113,382 | €193,313 | +€79,932 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | €78,647 | €67,700 | -€10,947 | -13.9% |
| Trade debts | 44 | - | €6,954 | +€6,954 | |
| Suppliers | 440/4 | - | €6,954 | +€6,954 | |
| Taxes, remuneration and social security | 45 | €34,734 | €66,669 | +€31,935 | +91.9% |
| Taxes | 450/3 | €34,734 | €45,286 | +€10,551 | +30.4% |
| Remuneration and social security | 454/9 | - | €21,384 | +€21,384 | |
| Other amounts payable | 47/48 | - | €51,989 | +€51,989 | |
| Turnover | 70 | - | €1,108,652 | +€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €797,900 | +€797,900 | |
| Remuneration, social security and pensions | 62 | €85,657 | €113,090 | +€27,434 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,669 | €97,628 | +€26,959 | +38.1% |
| Other operating charges | 640/8 | €9,227 | €7,606 | -€1,622 | -17.6% |
| Non-recurring operating charges | 66A | €93 | - | -€93 | |
| Gross operating margin | 9900 | €216,182 | €323,298 | +€107,116 | +49.5% |
| Operating profit (loss) | 9901 | €50,536 | €104,974 | +€54,438 | +108% |
| Financial income | 75/76B | - | €67 | +€67 | |
| Recurring financial income | 75 | - | €67 | +€67 | |
| Financial charges | 65/66B | €12,723 | €8,059 | -€4,664 | -36.7% |
| Recurring financial charges | 65 | €12,723 | €8,059 | -€4,664 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €37,813 | €96,983 | +€59,170 | +156% |
| Income taxes | 67/77 | €13,875 | €26,160 | +€12,285 | +88.5% |
| Profit (loss) for the period | 9904 | €23,938 | €70,823 | +€46,885 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €23,938 | €70,823 | +€46,885 | +196% |
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 5 November 2026 via checked.be.