KDR DENT: what changed
Two fiscal 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.
KDR DENT
Largest movements
- Current investments +€17,500
up €17,500 (+159.1%), from €11,000 to €28,500
- Cash +€6,378
up €6,378 (+17.4%), from €36,750 to €43,129
mainly Net result for the year (+€21,366) and Tax, wage and social debts (+€7,419)
- Receivables within one year +€2,413
up €2,413 (+26.3%), from €9,164 to €11,577
- Tangible fixed assets +€1,080
up €1,080 (+174.5%), from €619 to €1,699
- Deferred charges and accrued income -€960
no longer reported in 2025 (was €960)
- Reserves +€21,366
up €21,366 (+58.5%), from €36,512 to €57,877
- Tax, wage and social debts +€7,419
up €7,419 (+55.6%), from €13,334 to €20,753
- Other debts -€1,276
down €1,276 (-50.0%), from €2,551 to €1,275
- Trade debts -€1,097
no longer reported in 2025 (was €1,097)
- Gross operating margin -€22,094
down €22,094 (-40.5%), from €54,551 to €32,457
- Taxes -€5,951
down €5,951 (-44.5%), from €13,388 to €7,437
- Other operating charges -€1,304
down €1,304 (-29.5%), from €4,422 to €3,118
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.
Cash bridge derived
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 | €58,493 | €84,905 | +€26,412 | +45.2% |
| Fixed assets | 21/28 | €619 | €1,699 | +€1,080 | +174.5% |
| Tangible fixed assets | 22/27 | €619 | €1,699 | +€1,080 | +174.5% |
| Plant, machinery and equipment | 23 | €619 | €1,699 | +€1,080 | +174.5% |
| Current assets | 29/58 | €57,874 | €83,206 | +€25,331 | +43.8% |
| Amounts receivable within one year | 40/41 | €9,164 | €11,577 | +€2,413 | +26.3% |
| Trade receivables | 40 | €9,164 | €11,577 | +€2,413 | +26.3% |
| Current investments | 50/53 | €11,000 | €28,500 | +€17,500 | +159.1% |
| Cash at bank and in hand | 54/58 | €36,750 | €43,129 | +€6,378 | +17.4% |
| Deferred charges and accrued income | 490/1 | €960 | - | -€960 | |
| Total equity and liabilities | 10/49 | €58,493 | €84,905 | +€26,412 | +45.2% |
| Equity | 10/15 | €41,512 | €62,877 | +€21,366 | +51.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €36,512 | €57,877 | +€21,366 | +58.5% |
| Distributable reserves | 133 | €36,512 | €57,877 | +€21,366 | +58.5% |
| Amounts payable | 17/49 | €16,982 | €22,028 | +€5,046 | +29.7% |
| Amounts payable within one year | 42/48 | €16,982 | €22,028 | +€5,046 | +29.7% |
| Trade debts | 44 | €1,097 | - | -€1,097 | |
| Suppliers | 440/4 | €1,097 | - | -€1,097 | |
| Taxes, remuneration and social security | 45 | €13,334 | €20,753 | +€7,419 | +55.6% |
| Taxes | 450/3 | €13,334 | €20,753 | +€7,419 | +55.6% |
| Other amounts payable | 47/48 | €2,551 | €1,275 | -€1,276 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €519 | +€239 | +85.2% |
| Other operating charges | 640/8 | €4,422 | €3,118 | -€1,304 | -29.5% |
| Gross operating margin | 9900 | €54,551 | €32,457 | -€22,094 | -40.5% |
| Operating profit (loss) | 9901 | €49,849 | €28,820 | -€21,029 | -42.2% |
| Financial income | 75/76B | €180 | €59 | -€121 | -67.5% |
| Recurring financial income | 75 | €180 | €59 | -€121 | -67.5% |
| Financial charges | 65/66B | €130 | €76 | -€54 | -41.6% |
| Recurring financial charges | 65 | €130 | €76 | -€54 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €49,899 | €28,802 | -€21,097 | -42.3% |
| Income taxes | 67/77 | €13,388 | €7,437 | -€5,951 | -44.5% |
| Profit (loss) for the period | 9904 | €36,512 | €21,366 | -€15,146 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,512 | €21,366 | -€15,146 | -41.5% |
Source: filed annual accounts (NBB), fiscal 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 September 2026 via checked.be.