KNS 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.
KNS DENTAL
Largest movements
- Cash +€3,927
up €3,927 (+55.7%), from €7,051 to €10,978
mainly Net result for the year (+€12,030) and Depreciation (+€1,732)
- Receivables within one year +€1,672
up €1,672 (+12.3%), from €13,556 to €15,227
of which Trade receivables: +€1,367
- Tangible fixed assets +€1,255
up €1,255 (+63.5%), from €1,976 to €3,231
of which Plant, machinery and equipment: +€1,767
- Profit (loss) carried forward +€12,030
up €12,030 (+236%), from €5,095 to €17,125
- Debts after one year -€6,740
down €6,740 (-62.7%), from €10,749 to €4,009
of which Other amounts payable: -€7,635
- Current portion of long-term debt +€1,624
up €1,624 (+141%), from €1,150 to €2,774
- Gross operating margin +€12,869
up €12,869 (+121%), from €10,678 to €23,546
- Taxes +€3,183
up €3,183 (+128%), from €2,495 to €5,678
- Financial income +€799
up €799 (+61.4%), from €1,302 to €2,102
- Financial charges +€548
up €548 (+17.7%), from €3,105 to €3,653
- Other operating charges +€400
up €400 (+18.6%), from €2,154 to €2,555
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 | €23,429 | €30,074 | +€6,645 | +28.4% |
| Fixed assets | 21/28 | €1,976 | €3,231 | +€1,255 | +63.5% |
| Tangible fixed assets | 22/27 | €1,976 | €3,231 | +€1,255 | +63.5% |
| Plant, machinery and equipment | 23 | €1,000 | €2,767 | +€1,767 | +177% |
| Furniture and vehicles | 24 | €977 | €464 | -€513 | -52.5% |
| Current assets | 29/58 | €21,453 | €26,843 | +€5,391 | +25.1% |
| Amounts receivable within one year | 40/41 | €13,556 | €15,227 | +€1,672 | +12.3% |
| Trade receivables | 40 | €10,947 | €12,314 | +€1,367 | +12.5% |
| Other amounts receivable | 41 | €2,609 | €2,914 | +€305 | +11.7% |
| Cash at bank and in hand | 54/58 | €7,051 | €10,978 | +€3,927 | +55.7% |
| Deferred charges and accrued income | 490/1 | €846 | €638 | -€208 | -24.6% |
| Total equity and liabilities | 10/49 | €23,429 | €30,074 | +€6,645 | +28.4% |
| Equity | 10/15 | €6,595 | €18,625 | +€12,030 | +182% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Contributions outside capital | 11 | €1,500 | €1,500 | = | 0.0% |
| Other | 1109/19 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,095 | €17,125 | +€12,030 | +236% |
| Amounts payable | 17/49 | €16,834 | €11,449 | -€5,384 | -32.0% |
| Amounts payable after more than one year | 17 | €10,749 | €4,009 | -€6,740 | -62.7% |
| Financial debts | 170/4 | - | €895 | +€895 | |
| Other amounts payable | 178/9 | €10,749 | €3,114 | -€7,635 | -71.0% |
| Amounts payable within one year | 42/48 | €6,084 | €7,440 | +€1,355 | +22.3% |
| Current portion of amounts payable after more than one year | 42 | €1,150 | €2,774 | +€1,624 | +141% |
| Trade debts | 44 | €3,779 | €3,631 | -€148 | -3.9% |
| Suppliers | 440/4 | €3,779 | €3,631 | -€148 | -3.9% |
| Taxes, remuneration and social security | 45 | €613 | €387 | -€226 | -36.8% |
| Taxes | 450/3 | €613 | €337 | -€276 | -45.0% |
| Remuneration and social security | 454/9 | - | €50 | +€50 | |
| Other amounts payable | 47/48 | €542 | €647 | +€105 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,388 | €1,732 | +€344 | +24.8% |
| Other operating charges | 640/8 | €2,154 | €2,555 | +€400 | +18.6% |
| Gross operating margin | 9900 | €10,678 | €23,546 | +€12,869 | +121% |
| Operating profit (loss) | 9901 | €7,135 | €19,260 | +€12,124 | +170% |
| Financial income | 75/76B | €1,302 | €2,102 | +€799 | +61.4% |
| Recurring financial income | 75 | €1,302 | €2,102 | +€799 | +61.4% |
| Financial charges | 65/66B | €3,105 | €3,653 | +€548 | +17.7% |
| Recurring financial charges | 65 | €3,105 | €3,653 | +€548 | +17.7% |
| Profit (loss) for the period before taxes | 9903 | €5,333 | €17,708 | +€12,375 | +232% |
| Income taxes | 67/77 | €2,495 | €5,678 | +€3,183 | +128% |
| Profit (loss) for the period | 9904 | €2,838 | €12,030 | +€9,192 | +324% |
| Profit (loss) for the period to be appropriated | 9905 | €2,838 | €12,030 | +€9,192 | +324% |
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 30 October 2026 via checked.be.