TANDARTS DIRCKX INGE: what changed
What changed
TANDARTS DIRCKX INGE
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€186,774
2024 · €180,534+€6,240
Equity
€860,280
2024 · €746,506+€113,774
Cash
€81,567
2024 · €609,860-€528,293
Balance sheet total
€898,799
2024 · €795,252+€103,548
Largest movements
Assets
- Current investments +€533,000
up €533,000 (+3,553%), from €15,000 to €548,000
- Cash -€528,293
down €528,293 (-86.6%), from €609,860 to €81,567
mainly Current investments (-€533,000) and Investment in fixed assets (net) (-€113,455)
- Tangible fixed assets +€99,330
up €99,330 (+59.8%), from €166,136 to €265,466
of which Land and buildings: +€107,877
Equity and liabilities
- Reserves +€113,774
up €113,774 (+15.9%), from €714,821 to €828,595
Income statement
- Gross operating margin +€4,983
up €4,983 (+1.8%), from €276,052 to €281,036
- Taxes +€3,527
up €3,527 (+4.5%), from €78,581 to €82,108
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
€180,534
Gross operating margin
+€4,983
Depreciation
+€167
Other operating charges
-€462
Other operating items
+€3,100
Financial income
+€1,497
Financial charges
+€482
Taxes
-€3,527
Result 2025
€186,774
raises the resultlowers the resultnot broken down further in the accounts
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
+€191,162
Investment
-€646,455
Financing
-€73,000
Cash 2024
€609,860
From operations (derived)
+€191,162
Net result for the year
+€186,774
Depreciation
+€14,125
Deferred charges and accrued income
+€490
Trade debts
-€6,684
Tax, wage and social debts
-€1,473
Other debts
-€2,069
Investment (derived)
-€646,455
Investment in fixed assets (net)
-€113,455
Current investments
-€533,000
Financing
-€73,000
Contributions, distributions and other
-€73,000
Cash 2025
€81,567
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €795,252 | €898,799 | +€103,548 | +13.0% |
| Fixed assets | 21/28 | €167,536 | €266,866 | +€99,330 | +59.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €166,136 | €265,466 | +€99,330 | +59.8% |
| Land and buildings | 22 | €140,872 | €248,749 | +€107,877 | +76.6% |
| Plant, machinery and equipment | 23 | €25,264 | €14,299 | -€10,965 | -43.4% |
| Furniture and vehicles | 24 | €0 | €2,418 | +€2,418 | |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €627,716 | €631,933 | +€4,217 | +0.7% |
| Current investments | 50/53 | €15,000 | €548,000 | +€533,000 | +3,553% |
| Cash at bank and in hand | 54/58 | €609,860 | €81,567 | -€528,293 | -86.6% |
| Deferred charges and accrued income | 490/1 | €2,856 | €2,366 | -€490 | -17.1% |
| Total equity and liabilities | 10/49 | €795,252 | €898,799 | +€103,548 | +13.0% |
| Equity | 10/15 | €746,506 | €860,280 | +€113,774 | +15.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €714,821 | €828,595 | +€113,774 | +15.9% |
| Distributable reserves | 133 | €714,821 | €828,595 | +€113,774 | +15.9% |
| Profit (loss) carried forward | 14 | €13,085 | €13,086 | +€0 | 0.0% |
| Amounts payable | 17/49 | €48,745 | €38,519 | -€10,226 | -21.0% |
| Amounts payable within one year | 42/48 | €48,745 | €38,519 | -€10,226 | -21.0% |
| Trade debts | 44 | €10,064 | €3,380 | -€6,684 | -66.4% |
| Suppliers | 440/4 | €10,064 | €3,380 | -€6,684 | -66.4% |
| Taxes, remuneration and social security | 45 | €28,581 | €27,108 | -€1,473 | -5.2% |
| Taxes | 450/3 | €28,581 | €27,108 | -€1,473 | -5.2% |
| Other amounts payable | 47/48 | €10,100 | €8,031 | -€2,069 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,291 | €14,125 | -€167 | -1.2% |
| Other operating charges | 640/8 | €744 | €1,206 | +€462 | +62.2% |
| Non-recurring operating charges | 66A | €3,100 | - | -€3,100 | |
| Gross operating margin | 9900 | €276,052 | €281,036 | +€4,983 | +1.8% |
| Operating profit (loss) | 9901 | €257,917 | €265,705 | +€7,788 | +3.0% |
| Financial income | 75/76B | €2,482 | €3,979 | +€1,497 | +60.3% |
| Recurring financial income | 75 | €2,482 | €3,979 | +€1,497 | +60.3% |
| Financial charges | 65/66B | €1,284 | €802 | -€482 | -37.6% |
| Recurring financial charges | 65 | €1,284 | €802 | -€482 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €259,115 | €268,882 | +€9,767 | +3.8% |
| Income taxes | 67/77 | €78,581 | €82,108 | +€3,527 | +4.5% |
| Profit (loss) for the period | 9904 | €180,534 | €186,774 | +€6,240 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €180,534 | €186,774 | +€6,240 | +3.5% |
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 6 November 2026 via checked.be.