KRYSTAL DENT: 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.
KRYSTAL DENT
Largest movements
- Tangible fixed assets +€157,201
up €157,201 (+354%), from €44,375 to €201,576
of which Leasing and similar rights: +€99,404
- Cash +€48,384
up €48,384 (+22.4%), from €215,664 to €264,048
mainly Net result for the year (+€132,051) and Debts after one year (+€46,104)
- Receivables after one year -€17,400
down €17,400 (-19.8%), from €87,700 to €70,300
- Deferred charges and accrued income -€7,860
down €7,860 (-81.9%), from €9,598 to €1,738
- Reserves +€100,000
up €100,000 (+75.8%), from €131,860 to €231,860
of which Distributable reserves: +€100,000
- Debts after one year +€46,104
up €46,104 (+198%), from €23,341 to €69,445
- Tax, wage and social debts +€39,977
up €39,977 (+230%), from €17,398 to €57,375
of which Taxes: +€41,967
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Current portion of long-term debt +€14,099
up €14,099 (+206%), from €6,843 to €20,942
- Gross operating margin +€44,368
up €44,368 (+15.5%), from €286,604 to €330,972
- Taxes +€13,049
up €13,049 (+28.9%), from €45,118 to €58,167
- Depreciation +€10,771
up €10,771 (+53.1%), from €20,293 to €31,064
- Financial charges +€3,657
up €3,657 (+227%), from €1,613 to €5,270
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 | €372,721 | €552,873 | +€180,152 | +48.3% |
| Fixed assets | 21/28 | €44,375 | €201,576 | +€157,201 | +354% |
| Tangible fixed assets | 22/27 | €44,375 | €201,576 | +€157,201 | +354% |
| Land and buildings | 22 | - | €95,460 | +€95,460 | |
| Plant, machinery and equipment | 23 | €41,681 | €5,308 | -€36,373 | -87.3% |
| Furniture and vehicles | 24 | €2,694 | €1,404 | -€1,290 | -47.9% |
| Leasing and similar rights | 25 | - | €99,404 | +€99,404 | |
| Current assets | 29/58 | €328,346 | €351,297 | +€22,951 | +7.0% |
| Amounts receivable after more than one year | 29 | €87,700 | €70,300 | -€17,400 | -19.8% |
| Other amounts receivable | 291 | €87,700 | €70,300 | -€17,400 | -19.8% |
| Amounts receivable within one year | 40/41 | €15,384 | €15,211 | -€173 | -1.1% |
| Trade receivables | 40 | €1,437 | - | -€1,437 | |
| Other amounts receivable | 41 | €13,947 | €15,211 | +€1,264 | +9.1% |
| Cash at bank and in hand | 54/58 | €215,664 | €264,048 | +€48,384 | +22.4% |
| Deferred charges and accrued income | 490/1 | €9,598 | €1,738 | -€7,860 | -81.9% |
| Total equity and liabilities | 10/49 | €372,721 | €552,873 | +€180,152 | +48.3% |
| Equity | 10/15 | €294,586 | €394,637 | +€100,051 | +34.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €131,860 | €231,860 | +€100,000 | +75.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €130,000 | €230,000 | +€100,000 | +76.9% |
| Profit (loss) carried forward | 14 | €144,126 | €144,177 | +€51 | 0.0% |
| Amounts payable | 17/49 | €78,135 | €158,236 | +€80,101 | +103% |
| Amounts payable after more than one year | 17 | €23,341 | €69,445 | +€46,104 | +198% |
| Financial debts | 170/4 | €23,341 | €69,445 | +€46,104 | +198% |
| Amounts payable within one year | 42/48 | €54,794 | €88,791 | +€33,997 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €6,843 | €20,942 | +€14,099 | +206% |
| Trade debts | 44 | €10,553 | €10,474 | -€79 | -0.7% |
| Suppliers | 440/4 | €10,553 | €10,474 | -€79 | -0.7% |
| Taxes, remuneration and social security | 45 | €17,398 | €57,375 | +€39,977 | +230% |
| Taxes | 450/3 | €7,138 | €49,105 | +€41,967 | +588% |
| Remuneration and social security | 454/9 | €10,260 | €8,270 | -€1,990 | -19.4% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Remuneration, social security and pensions | 62 | €107,197 | €103,996 | -€3,201 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,293 | €31,064 | +€10,771 | +53.1% |
| Other operating charges | 640/8 | €485 | €429 | -€56 | -11.5% |
| Gross operating margin | 9900 | €286,604 | €330,972 | +€44,368 | +15.5% |
| Operating profit (loss) | 9901 | €158,629 | €195,483 | +€36,854 | +23.2% |
| Financial income | 75/76B | €10 | €5 | -€5 | -50.0% |
| Recurring financial income | 75 | €10 | €5 | -€5 | -50.0% |
| Financial charges | 65/66B | €1,613 | €5,270 | +€3,657 | +227% |
| Recurring financial charges | 65 | €1,613 | €5,270 | +€3,657 | +227% |
| Profit (loss) for the period before taxes | 9903 | €157,026 | €190,218 | +€33,192 | +21.1% |
| Income taxes | 67/77 | €45,118 | €58,167 | +€13,049 | +28.9% |
| Profit (loss) for the period | 9904 | €111,908 | €132,051 | +€20,143 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €111,908 | €132,051 | +€20,143 | +18.0% |
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 18 October 2026 via checked.be.