KITDENTAL: 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.
KITDENTAL
Largest movements
- Receivables within one year +€111,315
up €111,315 (+48.9%), from €227,538 to €338,853
- Cash +€99,144
up €99,144 (+1,516%), from €6,539 to €105,683
mainly Net result for the year (+€161,660) and Tax, wage and social debts (+€64,566)
- Deferred charges and accrued income +€23,644
new in 2024: €23,644
- Formation expenses -€6,744
down €6,744 (-100%), from €6,744 to €0
- Reserves +€161,660
up €161,660 (+92.6%), from €174,500 to €336,160
- Tax, wage and social debts +€64,566
up €64,566 (+97.6%), from €66,141 to €130,707
- Gross operating margin +€14,308
up €14,308 (+6.0%), from €237,319 to €251,627
- Financial income -€7,757
no longer reported in 2024 (was €7,757)
- Depreciation +€7,178
up €7,178 (+202%), from €3,556 to €10,734
- Financial charges +€6,812
up €6,812 (+1,147%), from €594 to €7,406
- Other operating charges +€6,156
up €6,156 (+2,160%), from €285 to €6,441
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €250,366 | €476,752 | +€226,386 | +90.4% |
| Formation expenses | 20 | €6,744 | €0 | -€6,744 | -100% |
| Fixed assets | 21/28 | €9,545 | €8,572 | -€973 | -10.2% |
| Tangible fixed assets | 22/27 | €9,545 | €8,572 | -€973 | -10.2% |
| Furniture and vehicles | 24 | €9,545 | €8,572 | -€973 | -10.2% |
| Current assets | 29/58 | €234,077 | €468,180 | +€234,103 | +100% |
| Amounts receivable within one year | 40/41 | €227,538 | €338,853 | +€111,315 | +48.9% |
| Other amounts receivable | 41 | €227,538 | €338,853 | +€111,315 | +48.9% |
| Cash at bank and in hand | 54/58 | €6,539 | €105,683 | +€99,144 | +1,516% |
| Deferred charges and accrued income | 490/1 | - | €23,644 | +€23,644 | |
| Total equity and liabilities | 10/49 | €250,366 | €476,752 | +€226,386 | +90.4% |
| Equity | 10/15 | €177,500 | €339,160 | +€161,660 | +91.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €174,500 | €336,160 | +€161,660 | +92.6% |
| Distributable reserves | 133 | €174,500 | €336,160 | +€161,660 | +92.6% |
| Amounts payable | 17/49 | €72,866 | €137,592 | +€64,726 | +88.8% |
| Amounts payable within one year | 42/48 | €72,866 | €137,592 | +€64,726 | +88.8% |
| Trade debts | 44 | €6,725 | €6,885 | +€160 | +2.4% |
| Suppliers | 440/4 | €6,725 | €6,885 | +€160 | +2.4% |
| Taxes, remuneration and social security | 45 | €66,141 | €130,707 | +€64,566 | +97.6% |
| Taxes | 450/3 | €66,141 | €130,707 | +€64,566 | +97.6% |
| Remuneration, social security and pensions | 62 | - | €820 | +€820 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,556 | €10,734 | +€7,178 | +202% |
| Other operating charges | 640/8 | €285 | €6,441 | +€6,156 | +2,160% |
| Gross operating margin | 9900 | €237,319 | €251,627 | +€14,308 | +6.0% |
| Operating profit (loss) | 9901 | €233,478 | €233,632 | +€154 | +0.1% |
| Financial income | 75/76B | €7,757 | - | -€7,757 | |
| Recurring financial income | 75 | €7,757 | - | -€7,757 | |
| Financial charges | 65/66B | €594 | €7,406 | +€6,812 | +1,147% |
| Recurring financial charges | 65 | €594 | €7,406 | +€6,812 | +1,147% |
| Profit (loss) for the period before taxes | 9903 | €240,641 | €226,226 | -€14,415 | -6.0% |
| Income taxes | 67/77 | €66,141 | €64,566 | -€1,575 | -2.4% |
| Profit (loss) for the period | 9904 | €174,500 | €161,660 | -€12,840 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €174,500 | €161,660 | -€12,840 | -7.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.