Tandarts Ebru: 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 Ebru
Largest movements
- Cash +€35,781
up €35,781 (+55.2%), from €64,772 to €100,553
mainly Net result for the year (+€46,127) and Depreciation (+€14,993)
- Tangible fixed assets -€13,222
down €13,222 (-24.9%), from €53,176 to €39,954
- Receivables within one year +€11,649
up €11,649 (+135%), from €8,612 to €20,261
of which Trade receivables: +€6,683
- Profit (loss) carried forward +€46,127
up €46,127 (+82.9%), from €55,642 to €101,769
- Debts after one year -€13,912
down €13,912 (-36.1%), from €38,545 to €24,633
- Tax, wage and social debts +€4,400
up €4,400 (+32.3%), from €13,638 to €18,038
- Other debts -€1,974
no longer reported in 2025 (was €1,974)
- Gross operating margin -€4,418
down €4,418 (-5.2%), from €84,681 to €80,263
- Taxes +€2,790
up €2,790 (+20.5%), from €13,638 to €16,428
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 | €126,801 | €160,898 | +€34,097 | +26.9% |
| Fixed assets | 21/28 | €53,176 | €39,954 | -€13,222 | -24.9% |
| Tangible fixed assets | 22/27 | €53,176 | €39,954 | -€13,222 | -24.9% |
| Furniture and vehicles | 24 | €53,176 | €39,954 | -€13,222 | -24.9% |
| Current assets | 29/58 | €73,625 | €120,943 | +€47,319 | +64.3% |
| Amounts receivable within one year | 40/41 | €8,612 | €20,261 | +€11,649 | +135% |
| Trade receivables | 40 | €8,612 | €15,296 | +€6,683 | +77.6% |
| Other amounts receivable | 41 | - | €4,966 | +€4,966 | |
| Cash at bank and in hand | 54/58 | €64,772 | €100,553 | +€35,781 | +55.2% |
| Deferred charges and accrued income | 490/1 | €240 | €129 | -€111 | -46.3% |
| Total equity and liabilities | 10/49 | €126,801 | €160,898 | +€34,097 | +26.9% |
| Equity | 10/15 | €56,642 | €102,769 | +€46,127 | +81.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,642 | €101,769 | +€46,127 | +82.9% |
| Amounts payable | 17/49 | €70,159 | €58,129 | -€12,030 | -17.1% |
| Amounts payable after more than one year | 17 | €38,545 | €24,633 | -€13,912 | -36.1% |
| Financial debts | 170/4 | €38,545 | €24,633 | -€13,912 | -36.1% |
| Amounts payable within one year | 42/48 | €31,614 | €33,496 | +€1,882 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €13,297 | €13,912 | +€615 | +4.6% |
| Trade debts | 44 | €2,705 | €1,546 | -€1,159 | -42.9% |
| Suppliers | 440/4 | €2,705 | €1,546 | -€1,159 | -42.9% |
| Taxes, remuneration and social security | 45 | €13,638 | €18,038 | +€4,400 | +32.3% |
| Taxes | 450/3 | €13,638 | €18,038 | +€4,400 | +32.3% |
| Other amounts payable | 47/48 | €1,974 | - | -€1,974 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,734 | €14,993 | +€259 | +1.8% |
| Other operating charges | 640/8 | €1,218 | €684 | -€535 | -43.9% |
| Gross operating margin | 9900 | €84,681 | €80,263 | -€4,418 | -5.2% |
| Operating profit (loss) | 9901 | €68,728 | €64,586 | -€4,142 | -6.0% |
| Financial income | 75/76B | €0 | €294 | +€294 | +2,941,200% |
| Recurring financial income | 75 | €0 | €294 | +€294 | +2,941,200% |
| Financial charges | 65/66B | €2,788 | €2,325 | -€463 | -16.6% |
| Recurring financial charges | 65 | €2,788 | €2,325 | -€463 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €65,940 | €62,555 | -€3,385 | -5.1% |
| Income taxes | 67/77 | €13,638 | €16,428 | +€2,790 | +20.5% |
| Profit (loss) for the period | 9904 | €52,302 | €46,127 | -€6,175 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €52,302 | €46,127 | -€6,175 | -11.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.