KM 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.
KM DENTAL
Largest movements
- Financial fixed assets +€2.2m
new in 2025: €2.2m
- Cash +€121,279
up €121,279 (+199%), from €61,077 to €182,357
mainly Debts after one year (+€2.2m) and Net result for the year (+€177,280)
- Debts after one year +€2.2m
up €2.2m (+550%), from €394,907 to €2.6m
- Reserves +€177,280
up €177,280 (+53.2%), from €332,967 to €510,247
- Tax, wage and social debts -€32,720
down €32,720 (-84.2%), from €38,849 to €6,129
- Gross operating margin +€118,777
up €118,777 (+62.8%), from €189,247 to €308,025
- Taxes +€44,167
up €44,167 (+138%), from €31,944 to €76,111
- Depreciation -€20,862
down €20,862 (-36.4%), from €57,285 to €36,423
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 | €798,028 | €3,114,273 | +€2.3m | +290% |
| Fixed assets | 21/28 | €689,148 | €2,873,242 | +€2.2m | +317% |
| Tangible fixed assets | 22/27 | €689,148 | €673,242 | -€15,905 | -2.3% |
| Land and buildings | 22 | €672,640 | €659,950 | -€12,690 | -1.9% |
| Furniture and vehicles | 24 | €12,747 | €9,801 | -€2,947 | -23.1% |
| Other tangible fixed assets | 26 | €3,761 | €3,492 | -€269 | -7.1% |
| Financial fixed assets | 28 | - | €2,200,000 | +€2.2m | |
| Current assets | 29/58 | €108,880 | €241,030 | +€132,150 | +121% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €25,518 | €42,747 | +€17,229 | +67.5% |
| Trade receivables | 40 | €2,009 | €5,845 | +€3,836 | +191% |
| Other amounts receivable | 41 | €23,509 | €36,902 | +€13,393 | +57.0% |
| Current investments | 50/53 | €9,867 | €13,675 | +€3,809 | +38.6% |
| Cash at bank and in hand | 54/58 | €61,077 | €182,357 | +€121,279 | +199% |
| Deferred charges and accrued income | 490/1 | €12,419 | €2,252 | -€10,167 | -81.9% |
| Total equity and liabilities | 10/49 | €798,028 | €3,114,273 | +€2.3m | +290% |
| Equity | 10/15 | €335,749 | €513,030 | +€177,280 | +52.8% |
| Contributions | 10/11 | €2,783 | €2,783 | = | 0.0% |
| Reserves | 13 | €332,967 | €510,247 | +€177,280 | +53.2% |
| Distributable reserves | 133 | €332,967 | €510,247 | +€177,280 | +53.2% |
| Amounts payable | 17/49 | €462,279 | €2,601,243 | +€2.1m | +463% |
| Amounts payable after more than one year | 17 | €394,907 | €2,566,709 | +€2.2m | +550% |
| Financial debts | 170/4 | €394,907 | €2,566,709 | +€2.2m | +550% |
| Amounts payable within one year | 42/48 | €67,294 | €34,534 | -€32,760 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €27,245 | €28,198 | +€953 | +3.5% |
| Trade debts | 44 | €1,200 | €208 | -€993 | -82.7% |
| Suppliers | 440/4 | €1,200 | €208 | -€993 | -82.7% |
| Taxes, remuneration and social security | 45 | €38,849 | €6,129 | -€32,720 | -84.2% |
| Taxes | 450/3 | €38,849 | €6,129 | -€32,720 | -84.2% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €78 | €0 | -€78 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,285 | €36,423 | -€20,862 | -36.4% |
| Other operating charges | 640/8 | €3,440 | €4,239 | +€799 | +23.2% |
| Gross operating margin | 9900 | €189,247 | €308,025 | +€118,777 | +62.8% |
| Operating profit (loss) | 9901 | €128,523 | €267,363 | +€138,840 | +108% |
| Financial income | 75/76B | €1,785 | €2,048 | +€263 | +14.7% |
| Recurring financial income | 75 | €1,785 | €2,048 | +€263 | +14.7% |
| Financial charges | 65/66B | €14,089 | €16,020 | +€1,931 | +13.7% |
| Recurring financial charges | 65 | €14,089 | €16,020 | +€1,931 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €116,220 | €253,391 | +€137,172 | +118% |
| Income taxes | 67/77 | €31,944 | €76,111 | +€44,167 | +138% |
| Profit (loss) for the period | 9904 | €84,276 | €177,280 | +€93,004 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €84,276 | €177,280 | +€93,004 | +110% |
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 15 October 2026 via checked.be.