KDH 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.
KDH Dental
Largest movements
- Cash +€33,735
up €33,735 (+28.2%), from €119,468 to €153,203
mainly Net result for the year (+€285,155) and Other debts (+€38,729)
- Receivables within one year -€10,998
down €10,998 (-8.1%), from €134,949 to €123,951
of which Other amounts receivable: -€23,220
- Other debts +€38,729
up €38,729 (+22.0%), from €175,995 to €214,724
- Tax, wage and social debts -€16,002
down €16,002 (-38.7%), from €41,307 to €25,305
- Gross operating margin +€103,439
up €103,439 (+32.8%), from €315,571 to €419,010
- Taxes +€26,359
up €26,359 (+39.8%), from €66,205 to €92,563
- Financial income -€5,426
no longer reported in 2025 (was €5,426)
- Financial charges -€4,256
down €4,256 (-9.8%), from €43,509 to €39,253
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 | €255,451 | €279,292 | +€23,841 | +9.3% |
| Fixed assets | 21/28 | - | €1,057 | +€1,057 | |
| Tangible fixed assets | 22/27 | - | €1,057 | +€1,057 | |
| Furniture and vehicles | 24 | - | €1,057 | +€1,057 | |
| Current assets | 29/58 | €255,451 | €278,235 | +€22,784 | +8.9% |
| Amounts receivable within one year | 40/41 | €134,949 | €123,951 | -€10,998 | -8.1% |
| Trade receivables | 40 | €111,729 | €123,951 | +€12,222 | +10.9% |
| Other amounts receivable | 41 | €23,220 | - | -€23,220 | |
| Cash at bank and in hand | 54/58 | €119,468 | €153,203 | +€33,735 | +28.2% |
| Deferred charges and accrued income | 490/1 | €1,034 | €1,081 | +€47 | +4.6% |
| Total equity and liabilities | 10/49 | €255,451 | €279,292 | +€23,841 | +9.3% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Provisions and deferred taxes | 16 | €36,058 | €37,167 | +€1,109 | +3.1% |
| Provisions for liabilities and charges | 160/5 | €36,058 | €37,167 | +€1,109 | +3.1% |
| Other liabilities and charges | 164/5 | €36,058 | €37,167 | +€1,109 | +3.1% |
| Amounts payable | 17/49 | €217,393 | €240,125 | +€22,732 | +10.5% |
| Amounts payable within one year | 42/48 | €217,393 | €240,125 | +€22,732 | +10.5% |
| Trade debts | 44 | €91 | €97 | +€5 | +6.0% |
| Suppliers | 440/4 | €91 | €97 | +€5 | +6.0% |
| Taxes, remuneration and social security | 45 | €41,307 | €25,305 | -€16,002 | -38.7% |
| Taxes | 450/3 | €41,307 | €25,305 | -€16,002 | -38.7% |
| Other amounts payable | 47/48 | €175,995 | €214,724 | +€38,729 | +22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,386 | €269 | -€4,118 | -93.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€711 | €1,109 | +€1,820 | |
| Other operating charges | 640/8 | €556 | €662 | +€106 | +19.1% |
| Gross operating margin | 9900 | €315,571 | €419,010 | +€103,439 | +32.8% |
| Operating profit (loss) | 9901 | €311,340 | €416,970 | +€105,630 | +33.9% |
| Financial income | 75/76B | €5,426 | - | -€5,426 | |
| Recurring financial income | 75 | €5,426 | - | -€5,426 | |
| Financial charges | 65/66B | €43,509 | €39,253 | -€4,256 | -9.8% |
| Recurring financial charges | 65 | €43,509 | €39,253 | -€4,256 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €273,257 | €377,718 | +€104,460 | +38.2% |
| Income taxes | 67/77 | €66,205 | €92,563 | +€26,359 | +39.8% |
| Profit (loss) for the period | 9904 | €207,053 | €285,155 | +€78,102 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €207,053 | €285,155 | +€78,102 | +37.7% |
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 30 October 2026 via checked.be.