Codent Tandartsen: 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.
What changed
Codent Tandartsen
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€389,450
2024 · €356,458+€32,992
Equity
€977,747
2024 · €588,296+€389,451
Cash
€921,461
2024 · €366,415+€555,046
Balance sheet total
€1.3m
2024 · €968,724+€335,980
Largest movements
Assets
- Cash +€555,046
up €555,046 (+151%), from €366,415 to €921,461
mainly Net result for the year (+€389,450) and Depreciation (+€99,287)
- Tangible fixed assets -€132,120
down €132,120 (-29.7%), from €444,397 to €312,277
of which Land and buildings: -€68,004
- Receivables within one year -€53,394
down €53,394 (-51.0%), from €104,779 to €51,385
of which Trade receivables: -€60,704
- Current investments -€40,485
down €40,485 (-100%), from €40,485 to €0
Equity and liabilities
- Reserves +€389,450
up €389,450 (+67.4%), from €578,124 to €967,574
of which Distributable reserves: +€389,450
- Debts after one year -€62,595
down €62,595 (-41.0%), from €152,783 to €90,188
Income statement
- Gross operating margin +€107,017
up €107,017 (+13.7%), from €778,371 to €885,388
- Staff costs +€26,525
up €26,525 (+22.2%), from €119,583 to €146,108
- Taxes +€17,444
up €17,444 (+10.7%), from €163,356 to €180,800
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.
Result 2024
€356,458
Gross operating margin
+€107,017
Staff costs
-€26,525
Depreciation
+€8,641
Write-downs
-€1,297
Other operating charges
+€3,355
Other operating items
-€42,091
Financial income
+€472
Financial charges
+€865
Taxes
-€17,444
Result 2025
€389,450
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€541,768
Investment
+€75,002
Financing
-€61,726
Cash 2024
€366,415
From operations (derived)
+€541,768
Net result for the year
+€389,450
Depreciation
+€99,287
Stocks and contracts
-€1,710
Receivables within one year
+€53,394
Deferred charges and accrued income
-€6,907
Trade debts
+€6,465
Tax, wage and social debts
+€3,426
Other debts
-€1,707
Accrued charges and deferred income
+€72
Investment (derived)
+€75,002
Investment in fixed assets (net)
+€34,517
Current investments
+€40,485
Financing
-€61,726
Debts after one year
-€62,595
Current portion of long-term debt
+€870
Contributions, distributions and other
-€1
Not broken down
+€2
Cash 2025
€921,461
brings cash intakes cash outdifference the filed balance sheets leave
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €968,724 | €1,304,704 | +€335,980 | +34.7% |
| Fixed assets | 21/28 | €446,466 | €312,662 | -€133,804 | -30.0% |
| Intangible fixed assets | 21 | €1,684 | €0 | -€1,684 | -100% |
| Tangible fixed assets | 22/27 | €444,397 | €312,277 | -€132,120 | -29.7% |
| Land and buildings | 22 | €319,858 | €251,854 | -€68,004 | -21.3% |
| Plant, machinery and equipment | 23 | €113,098 | €52,600 | -€60,498 | -53.5% |
| Furniture and vehicles | 24 | €11,441 | €7,823 | -€3,618 | -31.6% |
| Financial fixed assets | 28 | €385 | €385 | -€0 | 0.0% |
| Current assets | 29/58 | €522,258 | €992,042 | +€469,784 | +90.0% |
| Stocks and contracts in progress | 3 | €5,310 | €7,020 | +€1,710 | +32.2% |
| Stocks | 30/36 | €5,310 | €7,020 | +€1,710 | +32.2% |
| Amounts receivable within one year | 40/41 | €104,779 | €51,385 | -€53,394 | -51.0% |
| Trade receivables | 40 | €71,090 | €10,386 | -€60,704 | -85.4% |
| Other amounts receivable | 41 | €33,689 | €40,999 | +€7,310 | +21.7% |
| Current investments | 50/53 | €40,485 | €0 | -€40,485 | -100% |
| Cash at bank and in hand | 54/58 | €366,415 | €921,461 | +€555,046 | +151% |
| Deferred charges and accrued income | 490/1 | €5,268 | €12,175 | +€6,907 | +131% |
| Total equity and liabilities | 10/49 | €968,724 | €1,304,704 | +€335,980 | +34.7% |
| Equity | 10/15 | €588,296 | €977,747 | +€389,451 | +66.2% |
| Contributions | 10/11 | €3,409 | €3,409 | -€0 | 0.0% |
| Reserves | 13 | €578,124 | €967,574 | +€389,450 | +67.4% |
| Non-distributable reserves | 130/1 | €90,425 | €90,425 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Other | 1319 | €90,425 | €90,425 | -€0 | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €487,700 | €877,150 | +€389,450 | +79.9% |
| Profit (loss) carried forward | 14 | €6,764 | €6,764 | -€0 | 0.0% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €380,428 | €326,957 | -€53,471 | -14.1% |
| Amounts payable after more than one year | 17 | €152,783 | €90,188 | -€62,595 | -41.0% |
| Financial debts | 170/4 | €152,783 | €90,188 | -€62,595 | -41.0% |
| Amounts payable within one year | 42/48 | €219,690 | €228,743 | +€9,053 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €61,725 | €62,595 | +€870 | +1.4% |
| Trade debts | 44 | €141,715 | €148,180 | +€6,465 | +4.6% |
| Suppliers | 440/4 | €141,715 | €148,180 | +€6,465 | +4.6% |
| Taxes, remuneration and social security | 45 | €14,092 | €17,518 | +€3,426 | +24.3% |
| Remuneration and social security | 454/9 | €14,092 | €17,518 | +€3,426 | +24.3% |
| Other amounts payable | 47/48 | €2,158 | €451 | -€1,707 | -79.1% |
| Accrued charges and deferred income | 492/3 | €7,955 | €8,027 | +€72 | +0.9% |
| Remuneration, social security and pensions | 62 | €119,583 | €146,108 | +€26,525 | +22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,928 | €99,287 | -€8,641 | -8.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,591 | €19,888 | +€1,297 | +7.0% |
| Other operating charges | 640/8 | €7,784 | €4,429 | -€3,355 | -43.1% |
| Non-recurring operating charges | 66A | - | €42,092 | +€42,092 | |
| Gross operating margin | 9900 | €778,371 | €885,388 | +€107,017 | +13.7% |
| Operating profit (loss) | 9901 | €524,484 | €573,584 | +€49,100 | +9.4% |
| Financial income | 75/76B | €47 | €519 | +€472 | +1,003% |
| Recurring financial income | 75 | €47 | €519 | +€472 | +1,003% |
| Financial charges | 65/66B | €4,717 | €3,852 | -€865 | -18.3% |
| Recurring financial charges | 65 | €4,717 | €3,852 | -€865 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €519,814 | €570,251 | +€50,437 | +9.7% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €163,356 | €180,800 | +€17,444 | +10.7% |
| Profit (loss) for the period | 9904 | €356,458 | €389,450 | +€32,992 | +9.3% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €356,458 | €389,450 | +€32,992 | +9.3% |
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 25 October 2026 via checked.be.