KAVA DENT: 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.
KAVA DENT
Largest movements
- Cash +€251,815
up €251,815 (+59.3%), from €424,726 to €676,541
mainly Other debts (+€479,114) and Net result for the year (+€399,498)
- Tangible fixed assets -€15,531
down €15,531 (-6.4%), from €241,475 to €225,944
of which Furniture and vehicles: -€13,941
- Receivables within one year -€13,066
down €13,066 (-62.1%), from €21,058 to €7,991
of which Other amounts receivable: -€15,000
- Other debts +€479,114
up €479,114 (+3,250%), from €14,744 to €493,858
- Reserves -€252,971
down €252,971 (-39.0%), from €648,699 to €395,728
- Trade debts -€14,468
down €14,468 (-70.3%), from €20,582 to €6,114
- Tax, wage and social debts +€11,543
up €11,543 (+4,926%), from €234 to €11,777
- Gross operating margin +€226,141
up €226,141 (+65.0%), from €347,759 to €573,900
- Taxes +€59,198
up €59,198 (+86.3%), from €68,561 to €127,759
- Other operating charges -€18,297
down €18,297 (-73.3%), from €24,960 to €6,663
- Depreciation +€10,109
up €10,109 (+30.8%), from €32,786 to €42,895
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 | €687,259 | €910,477 | +€223,218 | +32.5% |
| Fixed assets | 21/28 | €241,475 | €225,944 | -€15,531 | -6.4% |
| Tangible fixed assets | 22/27 | €241,475 | €225,944 | -€15,531 | -6.4% |
| Land and buildings | 22 | €50,269 | €44,896 | -€5,373 | -10.7% |
| Plant, machinery and equipment | 23 | €66,616 | €80,006 | +€13,390 | +20.1% |
| Furniture and vehicles | 24 | €34,588 | €20,648 | -€13,941 | -40.3% |
| Other tangible fixed assets | 26 | €90,001 | €80,395 | -€9,606 | -10.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €445,783 | €684,532 | +€238,749 | +53.6% |
| Amounts receivable within one year | 40/41 | €21,058 | €7,991 | -€13,066 | -62.1% |
| Trade receivables | 40 | €0 | €1,934 | +€1,934 | |
| Other amounts receivable | 41 | €21,058 | €6,058 | -€15,000 | -71.2% |
| Cash at bank and in hand | 54/58 | €424,726 | €676,541 | +€251,815 | +59.3% |
| Total equity and liabilities | 10/49 | €687,259 | €910,477 | +€223,218 | +32.5% |
| Equity | 10/15 | €651,699 | €398,728 | -€252,971 | -38.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €648,699 | €395,728 | -€252,971 | -39.0% |
| Distributable reserves | 133 | €648,699 | €395,728 | -€252,971 | -39.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €35,560 | €511,749 | +€476,189 | +1,339% |
| Amounts payable within one year | 42/48 | €35,560 | €511,749 | +€476,189 | +1,339% |
| Trade debts | 44 | €20,582 | €6,114 | -€14,468 | -70.3% |
| Suppliers | 440/4 | €20,582 | €6,114 | -€14,468 | -70.3% |
| Taxes, remuneration and social security | 45 | €234 | €11,777 | +€11,543 | +4,926% |
| Taxes | 450/3 | €234 | €11,777 | +€11,543 | +4,926% |
| Other amounts payable | 47/48 | €14,744 | €493,858 | +€479,114 | +3,250% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,786 | €42,895 | +€10,109 | +30.8% |
| Other operating charges | 640/8 | €24,960 | €6,663 | -€18,297 | -73.3% |
| Gross operating margin | 9900 | €347,759 | €573,900 | +€226,141 | +65.0% |
| Operating profit (loss) | 9901 | €290,013 | €524,343 | +€234,330 | +80.8% |
| Financial income | 75/76B | €2,948 | €3,273 | +€325 | +11.0% |
| Recurring financial income | 75 | €2,948 | €3,273 | +€325 | +11.0% |
| Financial charges | 65/66B | €1,021 | €358 | -€662 | -64.9% |
| Recurring financial charges | 65 | €1,021 | €358 | -€662 | -64.9% |
| Profit (loss) for the period before taxes | 9903 | €291,940 | €527,257 | +€235,317 | +80.6% |
| Income taxes | 67/77 | €68,561 | €127,759 | +€59,198 | +86.3% |
| Profit (loss) for the period | 9904 | €223,379 | €399,498 | +€176,119 | +78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €223,379 | €399,498 | +€176,119 | +78.8% |
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 13 October 2026 via checked.be.