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Tandartis: 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

Tandartis

BE 1011.177.587
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€95,080
2024 · €6,155+€88,925
Equity
€104,570
2024 · €10,322+€94,247
Cash
€107,509
2024 · €7,305+€100,204
Balance sheet total
€128,055
2024 · €14,949+€113,105

Largest movements

2024 to 2025
Assets
  • Cash +€100,204

    up €100,204 (+1,372%), from €7,305 to €107,509

    mainly Net result for the year (+€95,080) and Tax, wage and social debts (+€19,256)

  • Receivables within one year +€10,450

    new in 2025: €10,450

  • Tangible fixed assets +€1,610

    up €1,610 (+103%), from €1,570 to €3,180

    of which Furniture and vehicles: +€2,059

Equity and liabilities
  • Reserves +€94,247

    up €94,247 (+1,771%), from €5,322 to €99,570

  • Tax, wage and social debts +€19,256

    up €19,256 (+857%), from €2,248 to €21,504

Income statement
  • Gross operating margin +€112,732

    up €112,732 (+1,309%), from €8,615 to €121,347

  • Taxes +€23,266

    up €23,266 (+1,049%), from €2,218 to €25,483

From the 2024 result to the 2025 result

effect on the 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 €6,155
Gross operating margin +€112,732
Depreciation -€376
Other operating charges -€128
Financial charges -€37
Taxes -€23,266
Result 2025 €95,080
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€103,247
Investment -€2,210
Financing -€833
Cash 2024 €7,305
Net result for the year +€95,080
Depreciation +€600
Receivables within one year -€10,450
Deferred charges and accrued income -€841
Trade debts -€52
Tax, wage and social debts +€19,256
Other debts -€346
Investment in fixed assets (net) -€2,210
Contributions, distributions and other -€833
Cash 2025 €107,509
brings cash intakes cash out
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €14,949 €128,055 +€113,105 +757%
Fixed assets 21/28 €1,570 €3,180 +€1,610 +103%
Tangible fixed assets 22/27 €1,570 €3,180 +€1,610 +103%
Plant, machinery and equipment 23 €1,570 €1,122 -€448 -28.6%
Furniture and vehicles 24 - €2,059 +€2,059
Current assets 29/58 €13,379 €124,874 +€111,495 +833%
Amounts receivable within one year 40/41 - €10,450 +€10,450
Trade receivables 40 - €10,450 +€10,450
Cash at bank and in hand 54/58 €7,305 €107,509 +€100,204 +1,372%
Deferred charges and accrued income 490/1 €6,074 €6,915 +€841 +13.8%
Total equity and liabilities 10/49 €14,949 €128,055 +€113,105 +757%
Equity 10/15 €10,322 €104,570 +€94,247 +913%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 €5,322 €99,570 +€94,247 +1,771%
Distributable reserves 133 €5,322 €99,570 +€94,247 +1,771%
Profit (loss) carried forward 14 - €0 =
Amounts payable 17/49 €4,627 €23,485 +€18,858 +408%
Amounts payable within one year 42/48 €4,627 €23,485 +€18,858 +408%
Trade debts 44 €202 €150 -€52 -25.8%
Suppliers 440/4 €202 €150 -€52 -25.8%
Taxes, remuneration and social security 45 €2,248 €21,504 +€19,256 +857%
Taxes 450/3 €2,248 €21,504 +€19,256 +857%
Other amounts payable 47/48 €2,178 €1,832 -€346 -15.9%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €224 €600 +€376 +168%
Other operating charges 640/8 - €128 +€128
Gross operating margin 9900 €8,615 €121,347 +€112,732 +1,309%
Operating profit (loss) 9901 €8,391 €120,620 +€112,228 +1,337%
Financial charges 65/66B €19 €56 +€37 +198%
Recurring financial charges 65 €19 €56 +€37 +198%
Profit (loss) for the period before taxes 9903 €8,373 €120,564 +€112,191 +1,340%
Income taxes 67/77 €2,218 €25,483 +€23,266 +1,049%
Profit (loss) for the period 9904 €6,155 €95,080 +€88,925 +1,445%
Profit (loss) for the period to be appropriated 9905 €6,155 €95,080 +€88,925 +1,445%

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 16 October 2026 via checked.be.