Keep Smiling 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.
Keep Smiling Dental
Largest movements
- Cash +€52,907
up €52,907 (+141%), from €37,564 to €90,472
mainly Net result for the year (+€51,529) and Depreciation (+€16,543)
- Tangible fixed assets -€10,891
down €10,891 (-32.9%), from €33,125 to €22,234
of which Furniture and vehicles: -€15,377
- Current investments +€6,000
new in 2025: €6,000
- Deferred charges and accrued income -€3,563
down €3,563 (-22.7%), from €15,702 to €12,139
- Profit (loss) carried forward +€51,529
up €51,529 (+128%), from €40,142 to €91,671
- Debts after one year -€9,910
down €9,910 (-49.2%), from €20,160 to €10,250
- Tax, wage and social debts +€2,627
up €2,627 (+19.2%), from €13,702 to €16,329
- Gross operating margin +€15,267
up €15,267 (+22.6%), from €67,424 to €82,691
- Taxes +€2,627
up €2,627 (+24.7%), from €10,642 to €13,269
- Depreciation +€2,416
up €2,416 (+17.1%), from €14,128 to €16,543
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 | €88,180 | €132,181 | +€44,001 | +49.9% |
| Formation expenses | 20 | €1,789 | €1,337 | -€453 | -25.3% |
| Fixed assets | 21/28 | €33,125 | €22,234 | -€10,891 | -32.9% |
| Tangible fixed assets | 22/27 | €33,125 | €22,234 | -€10,891 | -32.9% |
| Plant, machinery and equipment | 23 | - | €4,486 | +€4,486 | |
| Furniture and vehicles | 24 | €33,125 | €17,747 | -€15,377 | -46.4% |
| Current assets | 29/58 | €53,267 | €108,611 | +€55,344 | +104% |
| Current investments | 50/53 | - | €6,000 | +€6,000 | |
| Cash at bank and in hand | 54/58 | €37,564 | €90,472 | +€52,907 | +141% |
| Deferred charges and accrued income | 490/1 | €15,702 | €12,139 | -€3,563 | -22.7% |
| Total equity and liabilities | 10/49 | €88,180 | €132,181 | +€44,001 | +49.9% |
| Equity | 10/15 | €42,642 | €94,171 | +€51,529 | +121% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,142 | €91,671 | +€51,529 | +128% |
| Amounts payable | 17/49 | €45,538 | €38,010 | -€7,528 | -16.5% |
| Amounts payable after more than one year | 17 | €20,160 | €10,250 | -€9,910 | -49.2% |
| Financial debts | 170/4 | €20,160 | €10,250 | -€9,910 | -49.2% |
| Amounts payable within one year | 42/48 | €25,378 | €27,760 | +€2,382 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €9,581 | €9,910 | +€329 | +3.4% |
| Trade debts | 44 | €1,995 | €1,487 | -€508 | -25.5% |
| Suppliers | 440/4 | €1,995 | €1,487 | -€508 | -25.5% |
| Taxes, remuneration and social security | 45 | €13,702 | €16,329 | +€2,627 | +19.2% |
| Taxes | 450/3 | €13,702 | €16,329 | +€2,627 | +19.2% |
| Other amounts payable | 47/48 | €100 | €34 | -€66 | -66.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,128 | €16,543 | +€2,416 | +17.1% |
| Other operating charges | 640/8 | €362 | €306 | -€56 | -15.5% |
| Gross operating margin | 9900 | €67,424 | €82,691 | +€15,267 | +22.6% |
| Operating profit (loss) | 9901 | €52,934 | €65,842 | +€12,907 | +24.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,354 | €1,044 | -€310 | -22.9% |
| Recurring financial charges | 65 | €1,354 | €1,044 | -€310 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €51,580 | €64,798 | +€13,217 | +25.6% |
| Income taxes | 67/77 | €10,642 | €13,269 | +€2,627 | +24.7% |
| Profit (loss) for the period | 9904 | €40,938 | €51,529 | +€10,591 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,938 | €51,529 | +€10,591 | +25.9% |
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 20 October 2026 via checked.be.