VK DENTAL: what changed
What changed
VK DENTAL
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€90,652
2024 · €105,117-€14,465
Equity
€269,371
2024 · €178,719+€90,652
Cash
€69,894
2024 · €32,069+€37,825
Balance sheet total
€1.2m
2024 · €1.1m+€5,296
Largest movements
Assets
- Tangible fixed assets -€49,401
down €49,401 (-4.6%), from €1.1m to €1.0m
of which Land and buildings: -€29,839
- Cash +€37,825
up €37,825 (+118%), from €32,069 to €69,894
mainly Net result for the year (+€90,652) and Depreciation (+€52,863)
- Receivables within one year +€13,845
up €13,845 (+1,744%), from €794 to €14,639
of which Other amounts receivable: +€13,896
Equity and liabilities
- Reserves +€90,652
up €90,652 (+52.2%), from €173,719 to €264,371
- Debts after one year -€69,992
down €69,992 (-8.4%), from €831,708 to €761,715
- Other debts -€17,265
down €17,265 (-100%), from €17,265 to €0
- Tax, wage and social debts +€14,468
up €14,468 (+51.0%), from €28,372 to €42,840
of which Remuneration and social security: +€7,238
Income statement
- Staff costs +€29,366
up €29,366 (+113%), from €25,895 to €55,261
- Taxes -€6,834
down €6,834 (-21.1%), from €32,453 to €25,619
- Gross operating margin +€5,633
up €5,633 (+2.4%), from €231,477 to €237,110
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.
Result 2024
€105,117
Gross operating margin
+€5,633
Staff costs
-€29,366
Depreciation
-€42
Other operating charges
+€397
Financial income
+€623
Financial charges
+€1,457
Taxes
+€6,834
Result 2025
€90,652
raises the resultlowers the result
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.
From operations
+€111,409
Investment
-€2,567
Financing
-€71,017
Cash 2024
€32,069
From operations (derived)
+€111,409
Net result for the year
+€90,652
Depreciation
+€52,863
Receivables after one year
-€560
Receivables within one year
-€13,845
Deferred charges and accrued income
-€3,362
Trade debts
-€8,543
Tax, wage and social debts
+€14,468
Other debts
-€17,265
Accrued charges and deferred income
-€3,000
Investment (derived)
-€2,567
Investment in fixed assets (net)
-€2,567
Financing
-€71,017
Debts after one year
-€69,992
Current portion of long-term debt
+€663
Short-term financial debts
-€1,687
Cash 2025
€69,894
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,146,207 | €1,151,503 | +€5,296 | +0.5% |
| Fixed assets | 21/28 | €1,084,821 | €1,034,525 | -€50,296 | -4.6% |
| Intangible fixed assets | 21 | €1,673 | €778 | -€895 | -53.5% |
| Tangible fixed assets | 22/27 | €1,083,148 | €1,033,748 | -€49,401 | -4.6% |
| Land and buildings | 22 | €965,488 | €935,649 | -€29,839 | -3.1% |
| Plant, machinery and equipment | 23 | €112,563 | €95,488 | -€17,075 | -15.2% |
| Furniture and vehicles | 24 | €5,097 | €2,610 | -€2,487 | -48.8% |
| Current assets | 29/58 | €61,386 | €116,977 | +€55,592 | +90.6% |
| Amounts receivable after more than one year | 29 | €21,546 | €22,106 | +€560 | +2.6% |
| Other amounts receivable | 291 | €21,546 | €22,106 | +€560 | +2.6% |
| Amounts receivable within one year | 40/41 | €794 | €14,639 | +€13,845 | +1,744% |
| Trade receivables | 40 | €51 | €0 | -€51 | -100% |
| Other amounts receivable | 41 | €743 | €14,639 | +€13,896 | +1,871% |
| Cash at bank and in hand | 54/58 | €32,069 | €69,894 | +€37,825 | +118% |
| Deferred charges and accrued income | 490/1 | €6,977 | €10,339 | +€3,362 | +48.2% |
| Total equity and liabilities | 10/49 | €1,146,207 | €1,151,503 | +€5,296 | +0.5% |
| Equity | 10/15 | €178,719 | €269,371 | +€90,652 | +50.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €173,719 | €264,371 | +€90,652 | +52.2% |
| Distributable reserves | 133 | €173,719 | €264,371 | +€90,652 | +52.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €967,488 | €882,132 | -€85,356 | -8.8% |
| Amounts payable after more than one year | 17 | €831,708 | €761,715 | -€69,992 | -8.4% |
| Financial debts | 170/4 | €831,708 | €761,715 | -€69,992 | -8.4% |
| Amounts payable within one year | 42/48 | €132,780 | €120,417 | -€12,363 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €69,329 | €69,992 | +€663 | +1.0% |
| Financial debts | 43 | €1,711 | €24 | -€1,687 | -98.6% |
| Credit institutions | 430/8 | €1,711 | €24 | -€1,687 | -98.6% |
| Trade debts | 44 | €16,103 | €7,560 | -€8,543 | -53.1% |
| Suppliers | 440/4 | €16,103 | €7,560 | -€8,543 | -53.1% |
| Taxes, remuneration and social security | 45 | €28,372 | €42,840 | +€14,468 | +51.0% |
| Taxes | 450/3 | €21,664 | €28,895 | +€7,231 | +33.4% |
| Remuneration and social security | 454/9 | €6,707 | €13,945 | +€7,238 | +108% |
| Other amounts payable | 47/48 | €17,265 | €0 | -€17,265 | -100% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25,895 | €55,261 | +€29,366 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,821 | €52,863 | +€42 | +0.1% |
| Other operating charges | 640/8 | €3,007 | €2,610 | -€397 | -13.2% |
| Gross operating margin | 9900 | €231,477 | €237,110 | +€5,633 | +2.4% |
| Operating profit (loss) | 9901 | €149,755 | €126,376 | -€23,378 | -15.6% |
| Financial income | 75/76B | €563 | €1,186 | +€623 | +111% |
| Recurring financial income | 75 | €563 | €1,186 | +€623 | +111% |
| Financial charges | 65/66B | €12,748 | €11,292 | -€1,457 | -11.4% |
| Recurring financial charges | 65 | €12,748 | €11,292 | -€1,457 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €137,570 | €116,271 | -€21,299 | -15.5% |
| Income taxes | 67/77 | €32,453 | €25,619 | -€6,834 | -21.1% |
| Profit (loss) for the period | 9904 | €105,117 | €90,652 | -€14,465 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €105,117 | €90,652 | -€14,465 | -13.8% |
Next steps
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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 1 November 2026 via checked.be.