TANDARTS GUY BEECKMAN: what changed
What changed
TANDARTS GUY BEECKMAN
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€223,001
2024 · €87,998+€135,004
Equity
€1.3m
2024 · €1.3m+€23,323
Cash
€140,506
2024 · €77,481+€63,025
Balance sheet total
€3.0m
2024 · €3.1m-€111,024
Largest movements
Assets
- Current investments -€135,585
down €135,585 (-13.5%), from €1.0m to €865,692
- Cash +€63,025
up €63,025 (+81.3%), from €77,481 to €140,506
mainly Net result for the year (+€223,001) and Depreciation (+€151,494)
Equity and liabilities
- Debts after one year -€115,304
down €115,304 (-7.9%), from €1.5m to €1.3m
- Other debts -€66,000
down €66,000 (-27.7%), from €238,182 to €172,182
Income statement
- Gross operating margin +€170,837
up €170,837 (+56.3%), from €303,616 to €474,453
- Taxes +€73,524
up €73,524 (+291%), from €25,291 to €98,815
- Financial income +€73,370
up €73,370 (+361%), from €20,336 to €93,706
- Staff costs +€25,354
up €25,354 (+62.9%), from €40,295 to €65,649
- Depreciation +€6,056
up €6,056 (+4.2%), from €145,438 to €151,494
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
€87,998
Gross operating margin
+€170,837
Staff costs
-€25,354
Depreciation
-€6,056
Other operating charges
+€1,323
Financial income
+€73,370
Financial charges
-€5,592
Taxes
-€73,524
Result 2025
€223,001
raises the resultlowers the result
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
+€355,317
Investment
+€6,190
Financing
-€298,482
Cash 2024
€77,481
From operations (derived)
+€355,317
Net result for the year
+€223,001
Depreciation
+€151,494
Receivables within one year
+€15,323
Deferred charges and accrued income
+€1,041
Trade debts
+€9,570
Tax, wage and social debts
+€20,888
Other debts
-€66,000
Investment (derived)
+€6,190
Investment in fixed assets (net)
-€129,395
Current investments
+€135,585
Financing
-€298,482
Debts after one year
-€115,304
Current portion of long-term debt
+€16,500
Contributions, distributions and other
-€199,678
Cash 2025
€140,506
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,147,125 | €3,036,101 | -€111,024 | -3.5% |
| Fixed assets | 21/28 | €1,933,216 | €1,911,117 | -€22,099 | -1.1% |
| Tangible fixed assets | 22/27 | €1,933,171 | €1,911,072 | -€22,099 | -1.1% |
| Land and buildings | 22 | €1,575,663 | €1,563,538 | -€12,125 | -0.8% |
| Plant, machinery and equipment | 23 | €309,986 | €311,934 | +€1,948 | +0.6% |
| Furniture and vehicles | 24 | €47,388 | €35,599 | -€11,788 | -24.9% |
| Other tangible fixed assets | 26 | €135 | €0 | -€135 | -100% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €1,213,908 | €1,124,984 | -€88,924 | -7.3% |
| Stocks and contracts in progress | 3 | €1,275 | €1,275 | = | 0.0% |
| Stocks | 30/36 | €1,275 | €1,275 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,826 | €28,504 | -€15,323 | -35.0% |
| Other amounts receivable | 41 | €43,826 | €28,504 | -€15,323 | -35.0% |
| Current investments | 50/53 | €1,001,278 | €865,692 | -€135,585 | -13.5% |
| Cash at bank and in hand | 54/58 | €77,481 | €140,506 | +€63,025 | +81.3% |
| Deferred charges and accrued income | 490/1 | €90,048 | €89,007 | -€1,041 | -1.2% |
| Total equity and liabilities | 10/49 | €3,147,125 | €3,036,101 | -€111,024 | -3.5% |
| Equity | 10/15 | €1,289,279 | €1,312,602 | +€23,323 | +1.8% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,289,278 | €1,312,601 | +€23,323 | +1.8% |
| Distributable reserves | 133 | €1,289,278 | €1,312,601 | +€23,323 | +1.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,857,846 | €1,723,499 | -€134,347 | -7.2% |
| Amounts payable after more than one year | 17 | €1,451,611 | €1,336,307 | -€115,304 | -7.9% |
| Financial debts | 170/4 | €1,451,611 | €1,336,307 | -€115,304 | -7.9% |
| Amounts payable within one year | 42/48 | €406,235 | €387,192 | -€19,042 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €113,953 | €130,453 | +€16,500 | +14.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €44,973 | €54,543 | +€9,570 | +21.3% |
| Suppliers | 440/4 | €44,973 | €54,543 | +€9,570 | +21.3% |
| Taxes, remuneration and social security | 45 | €9,126 | €30,014 | +€20,888 | +229% |
| Taxes | 450/3 | €1,810 | €22,300 | +€20,490 | +1,132% |
| Remuneration and social security | 454/9 | €7,316 | €7,714 | +€398 | +5.4% |
| Other amounts payable | 47/48 | €238,182 | €172,182 | -€66,000 | -27.7% |
| Remuneration, social security and pensions | 62 | €40,295 | €65,649 | +€25,354 | +62.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,438 | €151,494 | +€6,056 | +4.2% |
| Other operating charges | 640/8 | €2,938 | €1,615 | -€1,323 | -45.0% |
| Gross operating margin | 9900 | €303,616 | €474,453 | +€170,837 | +56.3% |
| Operating profit (loss) | 9901 | €114,946 | €255,695 | +€140,749 | +122% |
| Financial income | 75/76B | €20,336 | €93,706 | +€73,370 | +361% |
| Recurring financial income | 75 | €20,336 | €93,706 | +€73,370 | +361% |
| Financial charges | 65/66B | €21,993 | €27,585 | +€5,592 | +25.4% |
| Recurring financial charges | 65 | €21,993 | €27,585 | +€5,592 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €113,289 | €321,816 | +€208,527 | +184% |
| Income taxes | 67/77 | €25,291 | €98,815 | +€73,524 | +291% |
| Profit (loss) for the period | 9904 | €87,998 | €223,001 | +€135,004 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €87,998 | €223,001 | +€135,004 | +153% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.