Kronos 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.
Kronos Dental
Largest movements
- Stocks and contracts +€128,646
up €128,646 (+92.5%), from €139,023 to €267,670
of which Stocks: +€135,644
- Receivables within one year +€98,143
up €98,143 (+82.5%), from €118,962 to €217,104
of which Trade receivables: +€98,238
- Tangible fixed assets +€25,075
up €25,075 (+84.7%), from €29,601 to €54,676
of which Plant, machinery and equipment: +€25,561
- Deferred charges and accrued income +€5,726
up €5,726 (+42.4%), from €13,510 to €19,236
- Trade debts +€185,752
up €185,752 (+655%), from €28,363 to €214,115
- Other debts +€101,038
up €101,038 (+68.6%), from €147,277 to €248,315
- Profit (loss) carried forward -€35,517
down €35,517 (-256%), from -€13,900 to -€49,417
- Debts after one year +€6,558
new in 2025: €6,558
- Staff costs +€121,488
up €121,488 (+125%), from €96,819 to €218,308
- Gross operating margin +€95,375
up €95,375 (+71.8%), from €132,803 to €228,178
- Write-downs -€23,448
down €23,448, from €11,724 to -€11,724
- Financial charges +€10,787
up €10,787 (+204%), from €5,286 to €16,073
- Depreciation +€6,901
up €6,901 (+91.3%), from €7,555 to €14,455
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 | €309,567 | €570,044 | +€260,477 | +84.1% |
| Fixed assets | 21/28 | €38,031 | €65,992 | +€27,961 | +73.5% |
| Intangible fixed assets | 21 | €8,276 | €11,162 | +€2,886 | +34.9% |
| Tangible fixed assets | 22/27 | €29,601 | €54,676 | +€25,075 | +84.7% |
| Plant, machinery and equipment | 23 | - | €25,561 | +€25,561 | |
| Furniture and vehicles | 24 | €29,601 | €21,011 | -€8,590 | -29.0% |
| Leasing and similar rights | 25 | - | €8,104 | +€8,104 | |
| Financial fixed assets | 28 | €154 | €154 | = | 0.0% |
| Current assets | 29/58 | €271,536 | €504,052 | +€232,515 | +85.6% |
| Stocks and contracts in progress | 3 | €139,023 | €267,670 | +€128,646 | +92.5% |
| Stocks | 30/36 | €132,026 | €267,670 | +€135,644 | +103% |
| Contracts in progress | 37 | €6,998 | €0 | -€6,998 | -100% |
| Amounts receivable within one year | 40/41 | €118,962 | €217,104 | +€98,143 | +82.5% |
| Trade receivables | 40 | €117,114 | €215,352 | +€98,238 | +83.9% |
| Other amounts receivable | 41 | €1,847 | €1,752 | -€95 | -5.2% |
| Cash at bank and in hand | 54/58 | €42 | €42 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €13,510 | €19,236 | +€5,726 | +42.4% |
| Total equity and liabilities | 10/49 | €309,567 | €570,044 | +€260,477 | +84.1% |
| Equity | 10/15 | €81,066 | €45,549 | -€35,517 | -43.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €74,965 | €74,965 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,965 | €42,965 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,900 | -€49,417 | -€35,517 | -256% |
| Amounts payable | 17/49 | €228,501 | €524,495 | +€295,994 | +130% |
| Amounts payable after more than one year | 17 | - | €6,558 | +€6,558 | |
| Financial debts | 170/4 | - | €6,558 | +€6,558 | |
| Amounts payable within one year | 42/48 | €213,345 | €507,348 | +€294,003 | +138% |
| Current portion of amounts payable after more than one year | 42 | - | €1,518 | +€1,518 | |
| Trade debts | 44 | €28,363 | €214,115 | +€185,752 | +655% |
| Suppliers | 440/4 | €28,363 | €214,115 | +€185,752 | +655% |
| Taxes, remuneration and social security | 45 | €37,705 | €43,400 | +€5,695 | +15.1% |
| Taxes | 450/3 | €12,794 | €15,176 | +€2,382 | +18.6% |
| Remuneration and social security | 454/9 | €24,911 | €28,224 | +€3,313 | +13.3% |
| Other amounts payable | 47/48 | €147,277 | €248,315 | +€101,038 | +68.6% |
| Accrued charges and deferred income | 492/3 | €15,157 | €10,590 | -€4,567 | -30.1% |
| Remuneration, social security and pensions | 62 | €96,819 | €218,308 | +€121,488 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,555 | €14,455 | +€6,901 | +91.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €11,724 | -€11,724 | -€23,448 | |
| Other operating charges | 640/8 | €26,550 | €26,235 | -€315 | -1.2% |
| Non-recurring operating charges | 66A | €417 | €0 | -€417 | -100% |
| Gross operating margin | 9900 | €132,803 | €228,178 | +€95,375 | +71.8% |
| Operating profit (loss) | 9901 | -€10,262 | -€19,096 | -€8,834 | -86.1% |
| Financial income | 75/76B | €1,543 | €56 | -€1,487 | -96.3% |
| Recurring financial income | 75 | €1,543 | €56 | -€1,487 | -96.3% |
| Financial charges | 65/66B | €5,286 | €16,073 | +€10,787 | +204% |
| Recurring financial charges | 65 | €5,286 | €16,073 | +€10,787 | +204% |
| Profit (loss) for the period before taxes | 9903 | -€14,005 | -€35,113 | -€21,108 | -151% |
| Income taxes | 67/77 | €250 | €405 | +€154 | +61.5% |
| Profit (loss) for the period | 9904 | -€14,255 | -€35,517 | -€21,262 | -149% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,255 | -€35,517 | -€21,262 | -149% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.