Tandarts J.C.: 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 J.C.
Largest movements
- Cash +€87,733
up €87,733 (+324%), from €27,095 to €114,828
mainly Net result for the year (+€95,000) and Debts after one year (+€33,016)
- Tangible fixed assets +€41,222
new in 2025: €41,222
- Current investments +€25,922
new in 2025: €25,922
- Deferred charges and accrued income +€8,328
up €8,328 (+68.3%), from €12,192 to €20,520
- Reserves +€95,000
up €95,000 (+350%), from €27,156 to €122,156
- Debts after one year +€33,016
new in 2025: €33,016
- Tax, wage and social debts +€25,802
up €25,802 (+324%), from €7,969 to €33,771
of which Taxes: +€25,802
- Current portion of long-term debt +€7,997
new in 2025: €7,997
- Gross operating margin +€89,698
up €89,698 (+264%), from €34,015 to €123,713
- Taxes +€18,959
up €18,959 (+277%), from €6,844 to €25,802
- Depreciation +€2,378
new in 2025: €2,378
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 | €39,397 | €202,491 | +€163,094 | +414% |
| Fixed assets | 21/28 | - | €41,222 | +€41,222 | |
| Tangible fixed assets | 22/27 | - | €41,222 | +€41,222 | |
| Furniture and vehicles | 24 | - | €41,222 | +€41,222 | |
| Current assets | 29/58 | €39,397 | €161,270 | +€121,873 | +309% |
| Amounts receivable within one year | 40/41 | €110 | €0 | -€110 | -100% |
| Trade receivables | 40 | €110 | €0 | -€110 | -100% |
| Current investments | 50/53 | - | €25,922 | +€25,922 | |
| Cash at bank and in hand | 54/58 | €27,095 | €114,828 | +€87,733 | +324% |
| Deferred charges and accrued income | 490/1 | €12,192 | €20,520 | +€8,328 | +68.3% |
| Total equity and liabilities | 10/49 | €39,397 | €202,491 | +€163,094 | +414% |
| Equity | 10/15 | €30,206 | €125,206 | +€95,000 | +315% |
| Contributions | 10/11 | €3,050 | €3,050 | = | 0.0% |
| Reserves | 13 | €27,156 | €122,156 | +€95,000 | +350% |
| Distributable reserves | 133 | €27,156 | €122,156 | +€95,000 | +350% |
| Amounts payable | 17/49 | €9,191 | €77,285 | +€68,094 | +741% |
| Amounts payable after more than one year | 17 | - | €33,016 | +€33,016 | |
| Financial debts | 170/4 | - | €33,016 | +€33,016 | |
| Amounts payable within one year | 42/48 | €7,983 | €41,782 | +€33,799 | +423% |
| Current portion of amounts payable after more than one year | 42 | - | €7,997 | +€7,997 | |
| Trade debts | 44 | €14 | €14 | = | 0.0% |
| Suppliers | 440/4 | €14 | €14 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,969 | €33,771 | +€25,802 | +324% |
| Taxes | 450/3 | €6,844 | €32,646 | +€25,802 | +377% |
| Remuneration and social security | 454/9 | €1,125 | €1,125 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,209 | €2,487 | +€1,278 | +106% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,378 | +€2,378 | |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €34,015 | €123,713 | +€89,698 | +264% |
| Operating profit (loss) | 9901 | €34,015 | €121,272 | +€87,257 | +257% |
| Financial charges | 65/66B | €15 | €469 | +€454 | +3,029% |
| Recurring financial charges | 65 | €15 | €469 | +€454 | +3,029% |
| Profit (loss) for the period before taxes | 9903 | €34,000 | €120,803 | +€86,803 | +255% |
| Income taxes | 67/77 | €6,844 | €25,802 | +€18,959 | +277% |
| Profit (loss) for the period | 9904 | €27,156 | €95,000 | +€67,844 | +250% |
| Profit (loss) for the period to be appropriated | 9905 | €27,156 | €95,000 | +€67,844 | +250% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.