Tandarts Altermatt: 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.
Tandarts Altermatt
Largest movements
- Cash +€132,019
up €132,019 (+21,145%), from €624 to €132,643
mainly Net result for the year (+€150,515) and Depreciation (+€47,812)
- Tangible fixed assets +€61,956
up €61,956 (+9.9%), from €627,110 to €689,067
of which Other tangible fixed assets: +€35,995
- Profit (loss) carried forward +€150,515
up €150,515, from -€148,016 to €2,499
- Debts after one year -€72,406
down €72,406 (-17.0%), from €424,925 to €352,519
- Other debts +€43,685
up €43,685 (+18.0%), from €242,540 to €286,225
- Tax, wage and social debts +€32,314
new in 2025: €32,314
of which Remuneration and social security: +€18,038
- Trade debts +€14,934
up €14,934 (+74.5%), from €20,042 to €34,976
- Gross operating margin +€448,939
up €448,939, from -€125,676 to €323,262
- Staff costs +€71,701
new in 2025: €71,701
- Depreciation +€35,344
up €35,344 (+283%), from €12,468 to €47,812
- Other operating charges +€18,438
up €18,438 (+2,983%), from €618 to €19,056
- Financial charges +€17,370
up €17,370 (+188%), from €9,263 to €26,633
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 | €645,393 | €840,086 | +€194,693 | +30.2% |
| Fixed assets | 21/28 | €634,269 | €694,480 | +€60,211 | +9.5% |
| Intangible fixed assets | 21 | €7,158 | €5,413 | -€1,745 | -24.4% |
| Tangible fixed assets | 22/27 | €627,110 | €689,067 | +€61,956 | +9.9% |
| Plant, machinery and equipment | 23 | €267,565 | €285,543 | +€17,978 | +6.7% |
| Furniture and vehicles | 24 | €25,341 | €33,324 | +€7,983 | +31.5% |
| Other tangible fixed assets | 26 | €334,205 | €370,200 | +€35,995 | +10.8% |
| Current assets | 29/58 | €11,124 | €145,607 | +€134,482 | +1,209% |
| Amounts receivable within one year | 40/41 | €10,500 | €10,702 | +€202 | +1.9% |
| Trade receivables | 40 | - | €202 | +€202 | |
| Other amounts receivable | 41 | €10,500 | €10,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €624 | €132,643 | +€132,019 | +21,145% |
| Deferred charges and accrued income | 490/1 | - | €2,261 | +€2,261 | |
| Total equity and liabilities | 10/49 | €645,393 | €840,086 | +€194,693 | +30.2% |
| Equity | 10/15 | -€145,016 | €5,499 | +€150,515 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€148,016 | €2,499 | +€150,515 | |
| Amounts payable | 17/49 | €790,409 | €834,587 | +€44,178 | +5.6% |
| Amounts payable after more than one year | 17 | €424,925 | €352,519 | -€72,406 | -17.0% |
| Financial debts | 170/4 | €424,925 | €352,519 | -€72,406 | -17.0% |
| Amounts payable within one year | 42/48 | €365,484 | €468,664 | +€103,180 | +28.2% |
| Current portion of amounts payable after more than one year | 42 | €102,902 | €115,084 | +€12,181 | +11.8% |
| Financial debts | 43 | - | €65 | +€65 | |
| Credit institutions | 430/8 | - | €65 | +€65 | |
| Trade debts | 44 | €20,042 | €34,976 | +€14,934 | +74.5% |
| Suppliers | 440/4 | €20,042 | €34,976 | +€14,934 | +74.5% |
| Taxes, remuneration and social security | 45 | - | €32,314 | +€32,314 | |
| Taxes | 450/3 | - | €14,276 | +€14,276 | |
| Remuneration and social security | 454/9 | - | €18,038 | +€18,038 | |
| Other amounts payable | 47/48 | €242,540 | €286,225 | +€43,685 | +18.0% |
| Accrued charges and deferred income | 492/3 | - | €13,404 | +€13,404 | |
| Remuneration, social security and pensions | 62 | - | €71,701 | +€71,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,468 | €47,812 | +€35,344 | +283% |
| Other operating charges | 640/8 | €618 | €19,056 | +€18,438 | +2,983% |
| Non-recurring operating charges | 66A | - | €380 | +€380 | |
| Gross operating margin | 9900 | -€125,676 | €323,262 | +€448,939 | |
| Operating profit (loss) | 9901 | -€138,763 | €184,313 | +€323,076 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -97.2% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -97.2% |
| Financial charges | 65/66B | €9,263 | €26,633 | +€17,370 | +188% |
| Recurring financial charges | 65 | €9,263 | €26,633 | +€17,370 | +188% |
| Profit (loss) for the period before taxes | 9903 | -€148,016 | €157,680 | +€305,696 | |
| Income taxes | 67/77 | - | €7,165 | +€7,165 | |
| Profit (loss) for the period | 9904 | -€148,016 | €150,515 | +€298,531 | |
| Profit (loss) for the period to be appropriated | 9905 | -€148,016 | €150,515 | +€298,531 |
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 31 October 2026 via checked.be.