De Tandhoek: 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
De Tandhoek
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€437,656
2024 · €485,726-€48,070
Equity
€2.0m
2024 · €1.7m+€343,570
Cash
€853,521
2024 · €652,052+€201,470
Balance sheet total
€3.1m
2024 · €2.8m+€270,141
Largest movements
Assets
- Cash +€201,470
up €201,470 (+30.9%), from €652,052 to €853,521
mainly Net result for the year (+€437,656) and Depreciation (+€182,450)
- Tangible fixed assets +€150,256
up €150,256 (+9.7%), from €1.6m to €1.7m
of which Land and buildings: +€130,094
- Receivables after one year -€110,000
no longer reported in 2025 (was €110,000)
Equity and liabilities
- Reserves +€343,570
up €343,570 (+20.3%), from €1.7m to €2.0m
of which Distributable reserves: +€343,570
- Other debts -€65,000
no longer reported in 2025 (was €65,000)
Income statement
- Gross operating margin +€99,310
up €99,310 (+7.6%), from €1.3m to €1.4m
- Depreciation +€63,661
up €63,661 (+53.6%), from €118,789 to €182,450
- Other operating charges +€46,694
up €46,694 (+670%), from €6,965 to €53,659
- Staff costs +€39,646
up €39,646 (+8.4%), from €470,086 to €509,732
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
€485,726
Gross operating margin
+€99,310
Staff costs
-€39,646
Depreciation
-€63,661
Other operating charges
-€46,694
Financial income
+€806
Financial charges
-€5,561
Taxes
+€7,377
Result 2025
€437,656
raises the resultlowers the result
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
+€667,138
Investment
-€352,878
Financing
-€112,790
Cash 2024
€652,052
From operations (derived)
+€667,138
Net result for the year
+€437,656
Depreciation
+€182,450
Receivables after one year
+€110,000
Stocks and contracts
+€8,066
Receivables within one year
-€12,938
Deferred charges and accrued income
-€3,372
Trade debts
-€2,674
Tax, wage and social debts
-€3,235
Other debts
-€65,000
Accrued charges and deferred income
+€16,184
Investment (derived)
-€352,878
Investment in fixed assets (net)
-€332,706
Current investments
-€20,172
Financing
-€112,790
Debts after one year
-€23,754
Current portion of long-term debt
+€5,050
Contributions, distributions and other
-€94,086
Cash 2025
€853,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,792,479 | €3,062,620 | +€270,141 | +9.7% |
| Fixed assets | 21/28 | €1,551,654 | €1,701,909 | +€150,256 | +9.7% |
| Tangible fixed assets | 22/27 | €1,551,654 | €1,701,909 | +€150,256 | +9.7% |
| Land and buildings | 22 | €1,225,419 | €1,355,513 | +€130,094 | +10.6% |
| Plant, machinery and equipment | 23 | €221,315 | €265,729 | +€44,414 | +20.1% |
| Furniture and vehicles | 24 | €98,570 | €71,318 | -€27,252 | -27.6% |
| Other tangible fixed assets | 26 | €6,350 | €9,350 | +€3,000 | +47.2% |
| Current assets | 29/58 | €1,240,826 | €1,360,711 | +€119,885 | +9.7% |
| Amounts receivable after more than one year | 29 | €110,000 | - | -€110,000 | |
| Other amounts receivable | 291 | €110,000 | - | -€110,000 | |
| Stocks and contracts in progress | 3 | €26,532 | €18,466 | -€8,066 | -30.4% |
| Stocks | 30/36 | €26,532 | €18,466 | -€8,066 | -30.4% |
| Amounts receivable within one year | 40/41 | €37,316 | €50,253 | +€12,938 | +34.7% |
| Trade receivables | 40 | €4,429 | €4,774 | +€344 | +7.8% |
| Other amounts receivable | 41 | €32,887 | €45,480 | +€12,593 | +38.3% |
| Current investments | 50/53 | €408,491 | €428,664 | +€20,172 | +4.9% |
| Cash at bank and in hand | 54/58 | €652,052 | €853,521 | +€201,470 | +30.9% |
| Deferred charges and accrued income | 490/1 | €6,435 | €9,807 | +€3,372 | +52.4% |
| Total equity and liabilities | 10/49 | €2,792,479 | €3,062,620 | +€270,141 | +9.7% |
| Equity | 10/15 | €1,699,020 | €2,042,590 | +€343,570 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,692,820 | €2,036,390 | +€343,570 | +20.3% |
| Non-distributable reserves | 130/1 | €390,000 | €390,000 | = | 0.0% |
| Own shares acquired | 1312 | €390,000 | €390,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €592 | €592 | = | 0.0% |
| Distributable reserves | 133 | €1,302,228 | €1,645,799 | +€343,570 | +26.4% |
| Amounts payable | 17/49 | €1,093,459 | €1,020,030 | -€73,429 | -6.7% |
| Amounts payable after more than one year | 17 | €706,841 | €683,087 | -€23,754 | -3.4% |
| Financial debts | 170/4 | €706,841 | €683,087 | -€23,754 | -3.4% |
| Amounts payable within one year | 42/48 | €318,190 | €252,331 | -€65,859 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €106,369 | €111,419 | +€5,050 | +4.7% |
| Trade debts | 44 | €56,734 | €54,060 | -€2,674 | -4.7% |
| Suppliers | 440/4 | €56,734 | €54,060 | -€2,674 | -4.7% |
| Taxes, remuneration and social security | 45 | €90,086 | €86,851 | -€3,235 | -3.6% |
| Taxes | 450/3 | €31,491 | €31,491 | = | 0.0% |
| Remuneration and social security | 454/9 | €58,595 | €55,360 | -€3,235 | -5.5% |
| Other amounts payable | 47/48 | €65,000 | - | -€65,000 | |
| Accrued charges and deferred income | 492/3 | €68,428 | €84,612 | +€16,184 | +23.7% |
| Remuneration, social security and pensions | 62 | €470,086 | €509,732 | +€39,646 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,789 | €182,450 | +€63,661 | +53.6% |
| Other operating charges | 640/8 | €6,965 | €53,659 | +€46,694 | +670% |
| Gross operating margin | 9900 | €1,314,567 | €1,413,877 | +€99,310 | +7.6% |
| Operating profit (loss) | 9901 | €718,727 | €668,035 | -€50,691 | -7.1% |
| Financial income | 75/76B | €679 | €1,485 | +€806 | +119% |
| Recurring financial income | 75 | €679 | €1,485 | +€806 | +119% |
| Financial charges | 65/66B | €18,189 | €23,750 | +€5,561 | +30.6% |
| Recurring financial charges | 65 | €18,189 | €23,750 | +€5,561 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €701,217 | €645,770 | -€55,447 | -7.9% |
| Income taxes | 67/77 | €215,491 | €208,114 | -€7,377 | -3.4% |
| Profit (loss) for the period | 9904 | €485,726 | €437,656 | -€48,070 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €485,726 | €437,656 | -€48,070 | -9.9% |
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 26 October 2026 via checked.be.