TANDARTS EDC: what changed
What changed
TANDARTS EDC
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€174,965
2024 · €102,810+€72,155
Equity
€5,000
2024 · €167,211-€162,211
Cash
€103,460
2024 · €88,791+€14,669
Balance sheet total
€912,561
2024 · €925,618-€13,057
Largest movements
Assets
- Tangible fixed assets -€28,662
down €28,662 (-3.5%), from €826,267 to €797,605
of which Leasing and similar rights: -€20,190
- Cash +€14,669
up €14,669 (+16.5%), from €88,791 to €103,460
mainly Other debts (+€231,438) and Net result for the year (+€174,965)
Equity and liabilities
- Other debts +€231,438
up €231,438 (+16,812%), from €1,377 to €232,814
- Reserves -€162,211
down €162,211 (-100%), from €162,211 to €0
- Debts after one year -€88,461
down €88,461 (-13.4%), from €659,286 to €570,825
Income statement
- Gross operating margin +€204,867
up €204,867 (+77.6%), from €263,976 to €468,843
- Staff costs +€72,632
up €72,632 (+97.3%), from €74,682 to €147,314
- Taxes +€39,831
up €39,831 (+301%), from €13,241 to €53,072
- Depreciation +€13,232
up €13,232 (+25.8%), from €51,213 to €64,445
- Other operating charges +€5,657
up €5,657 (+394%), from €1,436 to €7,092
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
€102,810
Gross operating margin
+€204,867
Staff costs
-€72,632
Depreciation
-€13,232
Other operating charges
-€5,657
Other operating items
-€668
Financial income
+€88
Financial charges
-€781
Taxes
-€39,831
Result 2025
€174,965
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
+€475,001
Investment
-€35,783
Financing
-€424,549
Cash 2024
€88,791
From operations (derived)
+€475,001
Net result for the year
+€174,965
Depreciation
+€64,445
Receivables within one year
-€6,480
Deferred charges and accrued income
+€5,545
Trade debts
-€4,484
Tax, wage and social debts
+€5,660
Other debts
+€231,438
Accrued charges and deferred income
+€3,912
Investment (derived)
-€35,783
Investment in fixed assets (net)
-€35,783
Financing
-€424,549
Debts after one year
-€88,461
Current portion of long-term debt
+€1,088
Contributions, distributions and other
-€337,176
Cash 2025
€103,460
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €925,618 | €912,561 | -€13,057 | -1.4% |
| Fixed assets | 21/28 | €827,067 | €798,405 | -€28,662 | -3.5% |
| Tangible fixed assets | 22/27 | €826,267 | €797,605 | -€28,662 | -3.5% |
| Land and buildings | 22 | €592,385 | €573,423 | -€18,962 | -3.2% |
| Plant, machinery and equipment | 23 | €97,126 | €88,039 | -€9,088 | -9.4% |
| Furniture and vehicles | 24 | €17,443 | €37,020 | +€19,578 | +112% |
| Leasing and similar rights | 25 | €119,313 | €99,123 | -€20,190 | -16.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €98,551 | €114,156 | +€15,605 | +15.8% |
| Amounts receivable within one year | 40/41 | €1,595 | €8,075 | +€6,480 | +406% |
| Trade receivables | 40 | €836 | €388 | -€448 | -53.6% |
| Other amounts receivable | 41 | €759 | €7,688 | +€6,928 | +912% |
| Cash at bank and in hand | 54/58 | €88,791 | €103,460 | +€14,669 | +16.5% |
| Deferred charges and accrued income | 490/1 | €8,166 | €2,621 | -€5,545 | -67.9% |
| Total equity and liabilities | 10/49 | €925,618 | €912,561 | -€13,057 | -1.4% |
| Equity | 10/15 | €167,211 | €5,000 | -€162,211 | -97.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,211 | €0 | -€162,211 | -100% |
| Distributable reserves | 133 | €162,211 | €0 | -€162,211 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €758,407 | €907,561 | +€149,154 | +19.7% |
| Amounts payable after more than one year | 17 | €659,286 | €570,825 | -€88,461 | -13.4% |
| Financial debts | 170/4 | €659,286 | €570,825 | -€88,461 | -13.4% |
| Amounts payable within one year | 42/48 | €69,653 | €303,356 | +€233,702 | +336% |
| Current portion of amounts payable after more than one year | 42 | €40,373 | €41,461 | +€1,088 | +2.7% |
| Trade debts | 44 | €13,272 | €8,788 | -€4,484 | -33.8% |
| Suppliers | 440/4 | €13,272 | €8,788 | -€4,484 | -33.8% |
| Taxes, remuneration and social security | 45 | €14,632 | €20,292 | +€5,660 | +38.7% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €14,632 | €20,292 | +€5,660 | +38.7% |
| Other amounts payable | 47/48 | €1,377 | €232,814 | +€231,438 | +16,812% |
| Accrued charges and deferred income | 492/3 | €29,468 | €33,380 | +€3,912 | +13.3% |
| Remuneration, social security and pensions | 62 | €74,682 | €147,314 | +€72,632 | +97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,213 | €64,445 | +€13,232 | +25.8% |
| Other operating charges | 640/8 | €1,436 | €7,092 | +€5,657 | +394% |
| Non-recurring operating charges | 66A | - | €668 | +€668 | |
| Gross operating margin | 9900 | €263,976 | €468,843 | +€204,867 | +77.6% |
| Operating profit (loss) | 9901 | €136,645 | €249,324 | +€112,679 | +82.5% |
| Financial income | 75/76B | €11 | €99 | +€88 | +794% |
| Recurring financial income | 75 | €11 | €99 | +€88 | +794% |
| Financial charges | 65/66B | €20,606 | €21,387 | +€781 | +3.8% |
| Recurring financial charges | 65 | €20,606 | €21,387 | +€781 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €116,051 | €228,037 | +€111,986 | +96.5% |
| Income taxes | 67/77 | €13,241 | €53,072 | +€39,831 | +301% |
| Profit (loss) for the period | 9904 | €102,810 | €174,965 | +€72,155 | +70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,810 | €174,965 | +€72,155 | +70.2% |
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 1 November 2026 via checked.be.