KS DENTAL: what changed
KS DENTAL
Largest movements
- Receivables within one year +€35,135
up €35,135 (+70.2%), from €50,034 to €85,169
- Cash -€14,043
down €14,043 (-38.5%), from €36,453 to €22,410
mainly Receivables within one year (-€35,135) and Debts after one year (-€7,509)
- Tangible fixed assets -€6,554
down €6,554 (-25.1%), from €26,103 to €19,549
- Profit (loss) carried forward +€17,471
up €17,471 (+541%), from €3,228 to €20,699
- Debts after one year -€7,509
down €7,509 (-42.9%), from €17,521 to €10,012
- Reserves +€4,974
up €4,974 (+7.2%), from €69,480 to €74,454
- Tax, wage and social debts -€2,021
down €2,021 (-13.3%), from €15,232 to €13,211
- Gross operating margin +€12,014
up €12,014 (+48.7%), from €24,686 to €36,700
- Taxes +€2,793
up €2,793 (+55.7%), from €5,017 to €7,810
- Other operating charges -€2,180
down €2,180 (-52.7%), from €4,140 to €1,960
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,461 | €127,999 | +€14,538 | +12.8% |
| Fixed assets | 21/28 | €26,974 | €20,420 | -€6,554 | -24.3% |
| Tangible fixed assets | 22/27 | €26,103 | €19,549 | -€6,554 | -25.1% |
| Furniture and vehicles | 24 | €26,103 | €19,549 | -€6,554 | -25.1% |
| Financial fixed assets | 28 | €871 | €871 | = | 0.0% |
| Current assets | 29/58 | €86,487 | €107,579 | +€21,092 | +24.4% |
| Amounts receivable within one year | 40/41 | €50,034 | €85,169 | +€35,135 | +70.2% |
| Other amounts receivable | 41 | €50,034 | €85,169 | +€35,135 | +70.2% |
| Cash at bank and in hand | 54/58 | €36,453 | €22,410 | -€14,043 | -38.5% |
| Total equity and liabilities | 10/49 | €113,461 | €127,999 | +€14,538 | +12.8% |
| Equity | 10/15 | €75,012 | €97,457 | +€22,445 | +29.9% |
| Contributions | 10/11 | €2,304 | €2,304 | = | 0.0% |
| Reserves | 13 | €69,480 | €74,454 | +€4,974 | +7.2% |
| Distributable reserves | 133 | €69,480 | €74,454 | +€4,974 | +7.2% |
| Profit (loss) carried forward | 14 | €3,228 | €20,699 | +€17,471 | +541% |
| Amounts payable | 17/49 | €38,449 | €30,542 | -€7,907 | -20.6% |
| Amounts payable after more than one year | 17 | €17,521 | €10,012 | -€7,509 | -42.9% |
| Financial debts | 170/4 | €17,521 | €10,012 | -€7,509 | -42.9% |
| Amounts payable within one year | 42/48 | €20,928 | €20,530 | -€398 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €5,176 | €6,332 | +€1,156 | +22.3% |
| Trade debts | 44 | €520 | €987 | +€467 | +89.8% |
| Suppliers | 440/4 | €520 | €987 | +€467 | +89.8% |
| Taxes, remuneration and social security | 45 | €15,232 | €13,211 | -€2,021 | -13.3% |
| Taxes | 450/3 | €15,232 | €13,211 | -€2,021 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | €8,122 | +€122 | +1.5% |
| Other operating charges | 640/8 | €4,140 | €1,960 | -€2,180 | -52.7% |
| Gross operating margin | 9900 | €24,686 | €36,700 | +€12,014 | +48.7% |
| Operating profit (loss) | 9901 | €12,546 | €26,618 | +€14,072 | +112% |
| Financial charges | 65/66B | €1,694 | €1,336 | -€358 | -21.1% |
| Recurring financial charges | 65 | €1,694 | €1,336 | -€358 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €10,852 | €25,282 | +€14,430 | +133% |
| Income taxes | 67/77 | €5,017 | €7,810 | +€2,793 | +55.7% |
| Profit (loss) for the period | 9904 | €5,835 | €17,472 | +€11,637 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €5,835 | €17,472 | +€11,637 | +199% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.