KERKENI DENTAL SOLUTION: 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.
KERKENI DENTAL SOLUTION
Largest movements
- Cash +€51,157
up €51,157 (+1,367%), from €3,741 to €54,898
mainly Net result for the year (+€73,669) and Other debts (+€17,063)
- Stocks and contracts -€11,170
down €11,170 (-52.7%), from €21,200 to €10,030
- Deferred charges and accrued income -€1,735
down €1,735 (-4.9%), from €35,089 to €33,354
- Other debts +€17,063
up €17,063 (+28.0%), from €60,938 to €78,001
- Tax, wage and social debts +€9,324
new in 2025: €9,324
of which Taxes: +€6,324
- Profit (loss) carried forward +€7,835
no longer reported in 2025 (was -€7,835)
- Current portion of long-term debt +€6,735
new in 2025: €6,735
- Trade debts -€4,001
down €4,001 (-93.1%), from €4,298 to €297
- Gross operating margin +€96,863
up €96,863 (+1,090%), from €8,890 to €105,752
- Taxes +€25,989
up €25,989 (+7,759%), from €335 to €26,324
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 | €93,902 | €130,857 | +€36,955 | +39.4% |
| Fixed assets | 21/28 | €29,206 | €27,910 | -€1,297 | -4.4% |
| Tangible fixed assets | 22/27 | €4,146 | €2,850 | -€1,297 | -31.3% |
| Plant, machinery and equipment | 23 | €3,842 | €1,714 | -€2,127 | -55.4% |
| Furniture and vehicles | 24 | €305 | €1,135 | +€830 | +272% |
| Financial fixed assets | 28 | €25,060 | €25,060 | = | 0.0% |
| Current assets | 29/58 | €64,695 | €102,947 | +€38,252 | +59.1% |
| Stocks and contracts in progress | 3 | €21,200 | €10,030 | -€11,170 | -52.7% |
| Stocks | 30/36 | €21,200 | €10,030 | -€11,170 | -52.7% |
| Amounts receivable within one year | 40/41 | €4,665 | €4,665 | = | 0.0% |
| Other amounts receivable | 41 | €4,665 | €4,665 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,741 | €54,898 | +€51,157 | +1,367% |
| Deferred charges and accrued income | 490/1 | €35,089 | €33,354 | -€1,735 | -4.9% |
| Total equity and liabilities | 10/49 | €93,902 | €130,857 | +€36,955 | +39.4% |
| Equity | 10/15 | €28,665 | €36,500 | +€7,835 | +27.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €33,500 | €33,500 | = | 0.0% |
| Distributable reserves | 133 | €33,500 | €33,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,835 | - | +€7,835 | |
| Amounts payable | 17/49 | €65,236 | €94,357 | +€29,121 | +44.6% |
| Amounts payable within one year | 42/48 | €65,236 | €94,357 | +€29,121 | +44.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,735 | +€6,735 | |
| Trade debts | 44 | €4,298 | €297 | -€4,001 | -93.1% |
| Suppliers | 440/4 | €4,298 | €297 | -€4,001 | -93.1% |
| Taxes, remuneration and social security | 45 | - | €9,324 | +€9,324 | |
| Taxes | 450/3 | - | €6,324 | +€6,324 | |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €60,938 | €78,001 | +€17,063 | +28.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,868 | €3,385 | -€483 | -12.5% |
| Other operating charges | 640/8 | €2,291 | €1,514 | -€777 | -33.9% |
| Non-recurring operating charges | 66A | €10,786 | - | -€10,786 | |
| Gross operating margin | 9900 | €8,890 | €105,752 | +€96,863 | +1,090% |
| Operating profit (loss) | 9901 | -€8,055 | €100,854 | +€108,909 | |
| Financial charges | 65/66B | €993 | €860 | -€133 | -13.4% |
| Recurring financial charges | 65 | €993 | €860 | -€133 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,048 | €99,994 | +€109,041 | |
| Income taxes | 67/77 | €335 | €26,324 | +€25,989 | +7,759% |
| Profit (loss) for the period | 9904 | -€9,383 | €73,669 | +€83,052 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,383 | €73,669 | +€83,052 |
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 29 October 2026 via checked.be.