NKIC 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.
NKIC DENTAL
Largest movements
- Cash +€22,023
up €22,023 (+75.0%), from €29,367 to €51,390
mainly Net result for the year (+€27,608) and Tax, wage and social debts (+€6,196)
- Tangible fixed assets -€1,302
down €1,302 (-75.2%), from €1,732 to €430
- Profit (loss) carried forward +€27,608
up €27,608 (+477%), from €5,793 to €33,402
- Trade debts -€7,286
down €7,286 (-87.4%), from €8,340 to €1,053
of which Suppliers: -€4,382
- Other debts -€6,213
down €6,213 (-22.2%), from €27,993 to €21,780
- Tax, wage and social debts +€6,196
up €6,196 (+111%), from €5,567 to €11,763
of which Taxes: +€4,159
- Gross operating margin +€23,982
up €23,982 (+183%), from €13,130 to €37,113
- Taxes +€3,943
up €3,943 (+113%), from €3,500 to €7,443
- Depreciation +€504
up €504 (+63.1%), from €799 to €1,302
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 | €49,693 | €69,998 | +€20,305 | +40.9% |
| Fixed assets | 21/28 | €1,732 | €430 | -€1,302 | -75.2% |
| Tangible fixed assets | 22/27 | €1,732 | €430 | -€1,302 | -75.2% |
| Furniture and vehicles | 24 | €1,732 | €430 | -€1,302 | -75.2% |
| Current assets | 29/58 | €47,961 | €69,568 | +€21,607 | +45.1% |
| Amounts receivable within one year | 40/41 | €7,832 | €7,832 | = | 0.0% |
| Other amounts receivable | 41 | €7,832 | €7,832 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,367 | €51,390 | +€22,023 | +75.0% |
| Deferred charges and accrued income | 490/1 | €10,762 | €10,346 | -€416 | -3.9% |
| Total equity and liabilities | 10/49 | €49,693 | €69,998 | +€20,305 | +40.9% |
| Equity | 10/15 | €7,793 | €35,402 | +€27,608 | +354% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,793 | €33,402 | +€27,608 | +477% |
| Amounts payable | 17/49 | €41,900 | €34,596 | -€7,303 | -17.4% |
| Amounts payable within one year | 42/48 | €41,900 | €34,596 | -€7,303 | -17.4% |
| Trade debts | 44 | €8,340 | €1,053 | -€7,286 | -87.4% |
| Suppliers | 440/4 | €5,436 | €1,053 | -€4,382 | -80.6% |
| Bills of exchange payable | 441 | €2,904 | - | -€2,904 | |
| Taxes, remuneration and social security | 45 | €5,567 | €11,763 | +€6,196 | +111% |
| Taxes | 450/3 | €4,598 | €8,756 | +€4,159 | +90.4% |
| Remuneration and social security | 454/9 | €969 | €3,007 | +€2,037 | +210% |
| Other amounts payable | 47/48 | €27,993 | €21,780 | -€6,213 | -22.2% |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €799 | €1,302 | +€504 | +63.1% |
| Other operating charges | 640/8 | €432 | €252 | -€180 | -41.6% |
| Gross operating margin | 9900 | €13,130 | €37,113 | +€23,982 | +183% |
| Operating profit (loss) | 9901 | €11,900 | €35,558 | +€23,658 | +199% |
| Financial income | 75/76B | €2 | €0 | -€1 | -79.5% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -79.5% |
| Financial charges | 65/66B | €156 | €507 | +€352 | +226% |
| Recurring financial charges | 65 | €156 | €507 | +€352 | +226% |
| Profit (loss) for the period before taxes | 9903 | €11,746 | €35,051 | +€23,305 | +198% |
| Income taxes | 67/77 | €3,500 | €7,443 | +€3,943 | +113% |
| Profit (loss) for the period | 9904 | €8,246 | €27,608 | +€19,362 | +235% |
| Profit (loss) for the period to be appropriated | 9905 | €8,246 | €27,608 | +€19,362 | +235% |
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 31 October 2026 via checked.be.