KDENTAL: 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.
KDENTAL
Largest movements
- Cash -€13,627
down €13,627 (-83.6%), from €16,292 to €2,664
mainly Net result for the year (-€18,178) and Investment in fixed assets (net) (-€12,830)
- Tangible fixed assets +€7,442
up €7,442 (+103%), from €7,211 to €14,653
- Deferred charges and accrued income -€4,399
down €4,399 (-37.6%), from €11,702 to €7,303
- Profit (loss) carried forward -€18,178
down €18,178 (-87.3%), from €20,830 to €2,652
- Other debts +€8,043
up €8,043 (+423%), from €1,904 to €9,947
- Tax, wage and social debts -€1,568
down €1,568 (-15.7%), from €9,971 to €8,403
of which Taxes: -€1,668
- Trade debts +€1,118
new in 2025: €1,118
- Gross operating margin -€39,328
down €39,328, from €28,094 to -€11,234
- Taxes -€5,839
down €5,839 (-97.8%), from €5,971 to €132
- Depreciation +€5,221
up €5,221 (+3,130%), from €167 to €5,388
- Financial charges +€937
up €937 (+351%), from €267 to €1,204
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 | €35,205 | €24,620 | -€10,585 | -30.1% |
| Fixed assets | 21/28 | €7,211 | €14,653 | +€7,442 | +103% |
| Tangible fixed assets | 22/27 | €7,211 | €14,653 | +€7,442 | +103% |
| Furniture and vehicles | 24 | €7,211 | €14,653 | +€7,442 | +103% |
| Current assets | 29/58 | €27,994 | €9,967 | -€18,027 | -64.4% |
| Cash at bank and in hand | 54/58 | €16,292 | €2,664 | -€13,627 | -83.6% |
| Deferred charges and accrued income | 490/1 | €11,702 | €7,303 | -€4,399 | -37.6% |
| Total equity and liabilities | 10/49 | €35,205 | €24,620 | -€10,585 | -30.1% |
| Equity | 10/15 | €23,330 | €5,152 | -€18,178 | -77.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,830 | €2,652 | -€18,178 | -87.3% |
| Amounts payable | 17/49 | €11,874 | €19,468 | +€7,593 | +63.9% |
| Amounts payable within one year | 42/48 | €11,874 | €19,468 | +€7,593 | +63.9% |
| Trade debts | 44 | - | €1,118 | +€1,118 | |
| Suppliers | 440/4 | - | €1,118 | +€1,118 | |
| Taxes, remuneration and social security | 45 | €9,971 | €8,403 | -€1,568 | -15.7% |
| Taxes | 450/3 | €7,771 | €6,103 | -€1,668 | -21.5% |
| Remuneration and social security | 454/9 | €2,200 | €2,300 | +€100 | +4.5% |
| Other amounts payable | 47/48 | €1,904 | €9,947 | +€8,043 | +423% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €5,388 | +€5,221 | +3,130% |
| Other operating charges | 640/8 | - | €220 | +€220 | |
| Gross operating margin | 9900 | €28,094 | -€11,234 | -€39,328 | |
| Operating profit (loss) | 9901 | €27,927 | -€16,842 | -€44,769 | |
| Financial charges | 65/66B | €267 | €1,204 | +€937 | +351% |
| Recurring financial charges | 65 | €267 | €1,204 | +€937 | +351% |
| Profit (loss) for the period before taxes | 9903 | €27,660 | -€18,046 | -€45,706 | |
| Income taxes | 67/77 | €5,971 | €132 | -€5,839 | -97.8% |
| Profit (loss) for the period | 9904 | €21,689 | -€18,178 | -€39,867 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,689 | -€18,178 | -€39,867 |
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 16 October 2026 via checked.be.