KERADENTAL: what changed
KERADENTAL
Largest movements
- Receivables within one year -€6,571
down €6,571 (-56.4%), from €11,654 to €5,084
of which Trade receivables: -€8,030
- Debts after one year -€20,323
down €20,323 (-52.5%), from €38,743 to €18,419
- Trade debts +€7,202
up €7,202 (+185%), from €3,903 to €11,105
- Short-term financial debts +€7,163
up €7,163 (+321%), from €2,231 to €9,394
- Reserves +€5,716
up €5,716 (+5.1%), from €112,553 to €118,269
- Tax, wage and social debts -€5,537
down €5,537 (-87.9%), from €6,302 to €766
of which Taxes: -€4,537
- Gross operating margin -€5,489
down €5,489 (-16.9%), from €32,391 to €26,902
- Taxes -€1,905
down €1,905 (-40.1%), from €4,749 to €2,845
- Financial income -€1,436
down €1,436 (-100.0%), from €1,436 to €0
- Financial charges -€672
down €672 (-25.7%), from €2,618 to €1,946
- Depreciation +€526
up €526 (+3.5%), from €14,889 to €15,415
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €252,035 | €245,633 | -€6,402 | -2.5% |
| Fixed assets | 21/28 | €239,744 | €239,930 | +€186 | +0.1% |
| Tangible fixed assets | 22/27 | €239,744 | €239,930 | +€186 | +0.1% |
| Land and buildings | 22 | €237,977 | €230,599 | -€7,378 | -3.1% |
| Plant, machinery and equipment | 23 | €758 | €7,132 | +€6,374 | +841% |
| Furniture and vehicles | 24 | €1,009 | €2,199 | +€1,191 | +118% |
| Current assets | 29/58 | €12,291 | €5,703 | -€6,588 | -53.6% |
| Amounts receivable within one year | 40/41 | €11,654 | €5,084 | -€6,571 | -56.4% |
| Trade receivables | 40 | €11,654 | €3,624 | -€8,030 | -68.9% |
| Other amounts receivable | 41 | - | €1,460 | +€1,460 | |
| Deferred charges and accrued income | 490/1 | €637 | €619 | -€18 | -2.8% |
| Total equity and liabilities | 10/49 | €252,035 | €245,633 | -€6,402 | -2.5% |
| Equity | 10/15 | €120,613 | €126,329 | +€5,716 | +4.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €112,553 | €118,269 | +€5,716 | +5.1% |
| Distributable reserves | 133 | €112,553 | €118,269 | +€5,716 | +5.1% |
| Amounts payable | 17/49 | €131,422 | €119,304 | -€12,118 | -9.2% |
| Amounts payable after more than one year | 17 | €38,743 | €18,419 | -€20,323 | -52.5% |
| Financial debts | 170/4 | €38,743 | €18,419 | -€20,323 | -52.5% |
| Amounts payable within one year | 42/48 | €92,173 | €100,551 | +€8,378 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €24,591 | €20,323 | -€4,268 | -17.4% |
| Financial debts | 43 | €2,231 | €9,394 | +€7,163 | +321% |
| Credit institutions | 430/8 | €2,231 | €9,394 | +€7,163 | +321% |
| Trade debts | 44 | €3,903 | €11,105 | +€7,202 | +185% |
| Suppliers | 440/4 | €3,903 | €11,105 | +€7,202 | +185% |
| Taxes, remuneration and social security | 45 | €6,302 | €766 | -€5,537 | -87.9% |
| Taxes | 450/3 | €5,302 | €766 | -€4,537 | -85.6% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €55,146 | €58,964 | +€3,818 | +6.9% |
| Accrued charges and deferred income | 492/3 | €506 | €334 | -€173 | -34.1% |
| Remuneration, social security and pensions | 62 | - | €33 | +€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,889 | €15,415 | +€526 | +3.5% |
| Other operating charges | 640/8 | €923 | €948 | +€24 | +2.6% |
| Gross operating margin | 9900 | €32,391 | €26,902 | -€5,489 | -16.9% |
| Operating profit (loss) | 9901 | €16,579 | €10,506 | -€6,072 | -36.6% |
| Financial income | 75/76B | €1,436 | €0 | -€1,436 | -100.0% |
| Recurring financial income | 75 | €1,436 | €0 | -€1,436 | -100.0% |
| Financial charges | 65/66B | €2,618 | €1,946 | -€672 | -25.7% |
| Recurring financial charges | 65 | €2,618 | €1,946 | -€672 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | €15,397 | €8,560 | -€6,836 | -44.4% |
| Income taxes | 67/77 | €4,749 | €2,845 | -€1,905 | -40.1% |
| Profit (loss) for the period | 9904 | €10,647 | €5,716 | -€4,932 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,647 | €5,716 | -€4,932 | -46.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.