Tandarts Einy: what changed
Two fiscal 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 Einy
Largest movements
- Cash +€49,157
up €49,157 (+229.6%), from €21,411 to €70,568
mainly Net result for the year (+€193,989) and Depreciation (+€102,894)
- Tangible fixed assets +€49,128
up €49,128 (+2.3%), from €2.2m to €2.2m
of which Plant, machinery and equipment: +€96,440
- Receivables within one year +€25,067
up €25,067 (+45.0%), from €55,751 to €80,818
- Reserves +€436,515
up €436,515 (+451.7%), from €96,636 to €533,151
- Profit (loss) carried forward -€242,526
no longer reported in 2025 (was €242,526)
- Depreciation -€110,774
down €110,774 (-51.8%), from €213,668 to €102,894
- Taxes +€38,043
up €38,043 (+105.4%), from €36,109 to €74,152
- Gross operating margin +€30,020
up €30,020 (+7.4%), from €403,784 to €433,804
- Financial charges +€27,182
up €27,182 (+100.9%), from €26,941 to €54,123
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.
Cash bridge derived
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 | €2,258,339 | €2,401,373 | +€143,034 | +6.3% |
| Fixed assets | 21/28 | €2,178,620 | €2,227,748 | +€49,128 | +2.3% |
| Tangible fixed assets | 22/27 | €2,178,620 | €2,227,748 | +€49,128 | +2.3% |
| Land and buildings | 22 | €2,128,037 | €2,097,670 | -€30,368 | -1.4% |
| Plant, machinery and equipment | 23 | €17,022 | €113,462 | +€96,440 | +566.6% |
| Furniture and vehicles | 24 | €31,957 | €15,283 | -€16,674 | -52.2% |
| Other tangible fixed assets | 26 | €1,603 | €1,333 | -€270 | -16.8% |
| Current assets | 29/58 | €79,719 | €173,625 | +€93,906 | +117.8% |
| Amounts receivable within one year | 40/41 | €55,751 | €80,818 | +€25,067 | +45.0% |
| Other amounts receivable | 41 | €55,751 | €80,818 | +€25,067 | +45.0% |
| Cash at bank and in hand | 54/58 | €21,411 | €70,568 | +€49,157 | +229.6% |
| Deferred charges and accrued income | 490/1 | €2,557 | €22,240 | +€19,682 | +769.6% |
| Total equity and liabilities | 10/49 | €2,258,339 | €2,401,373 | +€143,034 | +6.3% |
| Equity | 10/15 | €342,162 | €536,151 | +€193,989 | +56.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,636 | €533,151 | +€436,515 | +451.7% |
| Distributable reserves | 133 | €96,636 | €533,151 | +€436,515 | +451.7% |
| Profit (loss) carried forward | 14 | €242,526 | - | -€242,526 | |
| Amounts payable | 17/49 | €1,916,177 | €1,865,222 | -€50,955 | -2.7% |
| Amounts payable after more than one year | 17 | €1,690,149 | €1,669,187 | -€20,962 | -1.2% |
| Financial debts | 170/4 | €1,690,149 | €1,669,187 | -€20,962 | -1.2% |
| Amounts payable within one year | 42/48 | €226,028 | €196,036 | -€29,993 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €98,777 | €101,878 | +€3,101 | +3.1% |
| Financial debts | 43 | €60,000 | €54,889 | -€5,111 | -8.5% |
| Credit institutions | 430/8 | €60,000 | €54,889 | -€5,111 | -8.5% |
| Trade debts | 44 | €49,133 | €30,124 | -€19,009 | -38.7% |
| Suppliers | 440/4 | €49,133 | €30,124 | -€19,009 | -38.7% |
| Taxes, remuneration and social security | 45 | €1,109 | €9,145 | +€8,035 | +724.4% |
| Taxes | 450/3 | €1,109 | €9,145 | +€8,035 | +724.4% |
| Other amounts payable | 47/48 | €17,009 | - | -€17,009 | |
| Remuneration, social security and pensions | 62 | €263 | - | -€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213,668 | €102,894 | -€110,774 | -51.8% |
| Other operating charges | 640/8 | €8,949 | €8,647 | -€302 | -3.4% |
| Gross operating margin | 9900 | €403,784 | €433,804 | +€30,020 | +7.4% |
| Operating profit (loss) | 9901 | €180,905 | €322,263 | +€141,359 | +78.1% |
| Financial income | 75/76B | €1,160 | €1 | -€1,159 | -99.9% |
| Recurring financial income | 75 | €1,160 | €1 | -€1,159 | -99.9% |
| Financial charges | 65/66B | €26,941 | €54,123 | +€27,182 | +100.9% |
| Recurring financial charges | 65 | €26,941 | €54,123 | +€27,182 | +100.9% |
| Profit (loss) for the period before taxes | 9903 | €155,124 | €268,141 | +€113,017 | +72.9% |
| Income taxes | 67/77 | €36,109 | €74,152 | +€38,043 | +105.4% |
| Profit (loss) for the period | 9904 | €119,015 | €193,989 | +€74,974 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,015 | €193,989 | +€74,974 | +63.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.