KS 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.
KS Dental
Largest movements
- Cash +€70,792
up €70,792 (+108%), from €65,425 to €136,217
mainly Net result for the year (+€112,441) and Receivables within one year (+€39,562)
- Current investments +€60,000
new in 2025: €60,000
- Receivables within one year -€39,562
down €39,562 (-65.2%), from €60,712 to €21,150
of which Other amounts receivable: -€44,222
- Tangible fixed assets -€4,413
down €4,413 (-22.3%), from €19,762 to €15,349
of which Furniture and vehicles: -€6,530
- Profit (loss) carried forward +€112,441
up €112,441 (+109%), from €102,885 to €215,326
- Tax, wage and social debts -€21,476
down €21,476 (-74.6%), from €28,804 to €7,328
- Other debts -€4,054
down €4,054 (-40.5%), from €10,000 to €5,946
- Gross operating margin +€5,932
up €5,932 (+4.0%), from €147,376 to €153,308
- Taxes +€3,705
up €3,705 (+12.9%), from €28,804 to €32,509
- Depreciation +€2,390
up €2,390 (+37.7%), from €6,346 to €8,736
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 | €146,867 | €234,205 | +€87,338 | +59.5% |
| Fixed assets | 21/28 | €19,762 | €15,349 | -€4,413 | -22.3% |
| Tangible fixed assets | 22/27 | €19,762 | €15,349 | -€4,413 | -22.3% |
| Plant, machinery and equipment | 23 | €1,480 | €3,597 | +€2,117 | +143% |
| Furniture and vehicles | 24 | €18,282 | €11,752 | -€6,530 | -35.7% |
| Current assets | 29/58 | €127,105 | €218,856 | +€91,751 | +72.2% |
| Amounts receivable within one year | 40/41 | €60,712 | €21,150 | -€39,562 | -65.2% |
| Trade receivables | 40 | €15,281 | €19,941 | +€4,660 | +30.5% |
| Other amounts receivable | 41 | €45,432 | €1,209 | -€44,222 | -97.3% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €65,425 | €136,217 | +€70,792 | +108% |
| Deferred charges and accrued income | 490/1 | €968 | €1,488 | +€521 | +53.8% |
| Total equity and liabilities | 10/49 | €146,867 | €234,205 | +€87,338 | +59.5% |
| Equity | 10/15 | €107,885 | €220,326 | +€112,441 | +104% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €102,885 | €215,326 | +€112,441 | +109% |
| Amounts payable | 17/49 | €38,982 | €13,879 | -€25,103 | -64.4% |
| Amounts payable within one year | 42/48 | €38,804 | €13,274 | -€25,530 | -65.8% |
| Taxes, remuneration and social security | 45 | €28,804 | €7,328 | -€21,476 | -74.6% |
| Taxes | 450/3 | €28,804 | €7,328 | -€21,476 | -74.6% |
| Other amounts payable | 47/48 | €10,000 | €5,946 | -€4,054 | -40.5% |
| Accrued charges and deferred income | 492/3 | €178 | €605 | +€427 | +240% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,346 | €8,736 | +€2,390 | +37.7% |
| Other operating charges | 640/8 | €603 | €1,383 | +€780 | +129% |
| Gross operating margin | 9900 | €147,376 | €153,308 | +€5,932 | +4.0% |
| Operating profit (loss) | 9901 | €140,427 | €143,189 | +€2,762 | +2.0% |
| Financial income | 75/76B | €1,262 | €1,814 | +€552 | +43.7% |
| Recurring financial income | 75 | €1,262 | €1,814 | +€552 | +43.7% |
| Financial charges | 65/66B | - | €53 | +€53 | |
| Recurring financial charges | 65 | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €141,689 | €144,950 | +€3,261 | +2.3% |
| Income taxes | 67/77 | €28,804 | €32,509 | +€3,705 | +12.9% |
| Profit (loss) for the period | 9904 | €112,885 | €112,441 | -€444 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €112,885 | €112,441 | -€444 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.