Tandarts Dirk Lowartz: what changed
Tandarts Dirk Lowartz
Largest movements
- Cash +€24,060
up €24,060 (+117%), from €20,603 to €44,663
mainly Net result for the year (+€26,362) and Depreciation (+€10,745)
- Current investments -€9,706
down €9,706 (-100.0%), from €9,709 to €4
- Tangible fixed assets -€3,663
down €3,663 (-12.8%), from €28,618 to €24,955
of which Furniture and vehicles: -€7,499
- Deferred charges and accrued income -€3,054
down €3,054 (-54.4%), from €5,613 to €2,559
- Reserves +€26,362
up €26,362 (+483%), from €5,460 to €31,822
- Other debts -€7,491
down €7,491 (-90.1%), from €8,315 to €824
- Debts after one year -€7,081
down €7,081 (-43.4%), from €16,321 to €9,240
- Tax, wage and social debts -€2,905
down €2,905 (-13.7%), from €21,180 to €18,275
- Trade debts -€809
down €809 (-51.2%), from €1,581 to €772
- Gross operating margin +€54,405
up €54,405, from -€7,988 to €46,418
- Taxes +€6,906
up €6,906 (+5,396%), from €128 to €7,034
- Financial charges -€1,044
down €1,044 (-42.8%), from €2,437 to €1,394
- Depreciation +€755
up €755 (+7.6%), from €9,990 to €10,745
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,543 | €72,514 | +€7,971 | +12.3% |
| Fixed assets | 21/28 | €28,618 | €24,955 | -€3,663 | -12.8% |
| Tangible fixed assets | 22/27 | €28,618 | €24,955 | -€3,663 | -12.8% |
| Plant, machinery and equipment | 23 | - | €3,836 | +€3,836 | |
| Furniture and vehicles | 24 | €28,618 | €21,119 | -€7,499 | -26.2% |
| Current assets | 29/58 | €35,925 | €47,559 | +€11,634 | +32.4% |
| Amounts receivable within one year | 40/41 | €0 | €334 | +€334 | |
| Other amounts receivable | 41 | €0 | €334 | +€334 | |
| Current investments | 50/53 | €9,709 | €4 | -€9,706 | -100.0% |
| Cash at bank and in hand | 54/58 | €20,603 | €44,663 | +€24,060 | +117% |
| Deferred charges and accrued income | 490/1 | €5,613 | €2,559 | -€3,054 | -54.4% |
| Total equity and liabilities | 10/49 | €64,543 | €72,514 | +€7,971 | +12.3% |
| Equity | 10/15 | €9,960 | €36,322 | +€26,362 | +265% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Reserves | 13 | €5,460 | €31,822 | +€26,362 | +483% |
| Distributable reserves | 133 | €5,460 | €31,822 | +€26,362 | +483% |
| Amounts payable | 17/49 | €54,583 | €36,192 | -€18,391 | -33.7% |
| Amounts payable after more than one year | 17 | €16,321 | €9,240 | -€7,081 | -43.4% |
| Financial debts | 170/4 | €16,321 | €9,240 | -€7,081 | -43.4% |
| Amounts payable within one year | 42/48 | €38,262 | €26,952 | -€11,309 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €6,816 | €7,081 | +€265 | +3.9% |
| Financial debts | 43 | €369 | €0 | -€369 | -100% |
| Other loans | 439 | €369 | €0 | -€369 | -100% |
| Trade debts | 44 | €1,581 | €772 | -€809 | -51.2% |
| Suppliers | 440/4 | €1,581 | €772 | -€809 | -51.2% |
| Taxes, remuneration and social security | 45 | €21,180 | €18,275 | -€2,905 | -13.7% |
| Taxes | 450/3 | €21,180 | €18,275 | -€2,905 | -13.7% |
| Other amounts payable | 47/48 | €8,315 | €824 | -€7,491 | -90.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,990 | €10,745 | +€755 | +7.6% |
| Other operating charges | 640/8 | €814 | €889 | +€76 | +9.3% |
| Gross operating margin | 9900 | -€7,988 | €46,418 | +€54,405 | |
| Operating profit (loss) | 9901 | -€18,791 | €34,784 | +€53,575 | |
| Financial income | 75/76B | €6 | €6 | -€0 | -4.3% |
| Recurring financial income | 75 | €6 | €6 | -€0 | -4.3% |
| Financial charges | 65/66B | €2,437 | €1,394 | -€1,044 | -42.8% |
| Recurring financial charges | 65 | €2,437 | €1,394 | -€1,044 | -42.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,222 | €33,396 | +€54,618 | |
| Income taxes | 67/77 | €128 | €7,034 | +€6,906 | +5,396% |
| Profit (loss) for the period | 9904 | -€21,350 | €26,362 | +€47,712 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,350 | €26,362 | +€47,712 |
Next steps
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 8 November 2026 via checked.be.