TANDARTS JOLIEN VANOPDEN BOSSCHE: what changed
What changed
TANDARTS JOLIEN VANOPDEN BOSSCHE
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
€196,572
2024 · €197,185-€613
Equity
€215,427
2024 · €215,854-€428
Cash
€24,779
2024 · €31,171-€6,392
Balance sheet total
€298,515
2024 · €241,534+€56,981
Largest movements
Assets
- Current investments +€52,828
up €52,828 (+46.6%), from €113,375 to €166,203
- Tangible fixed assets +€36,518
up €36,518 (+264%), from €13,838 to €50,356
of which Plant, machinery and equipment: +€33,406
- Intangible fixed assets -€28,000
down €28,000 (-74.5%), from €37,559 to €9,559
- Cash -€6,392
down €6,392 (-20.5%), from €31,171 to €24,779
mainly Contributions, distributions and other (-€197,000) and Current investments (-€52,828)
Equity and liabilities
- Other debts +€55,032
up €55,032 (+353%), from €15,599 to €70,631
Income statement
- Depreciation +€5,497
up €5,497 (+15.3%), from €36,017 to €41,514
- Gross operating margin +€5,073
up €5,073 (+1.7%), from €294,530 to €299,604
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
€197,185
Gross operating margin
+€5,073
Depreciation
-€5,497
Other operating charges
-€833
Financial income
-€1,543
Financial charges
+€194
Taxes
+€1,993
Result 2025
€196,572
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
+€293,185
Investment
-€102,860
Financing
-€196,716
Cash 2024
€31,171
From operations (derived)
+€293,185
Net result for the year
+€196,572
Depreciation
+€41,514
Receivables within one year
-€1,234
Deferred charges and accrued income
-€793
Trade debts
-€875
Tax, wage and social debts
+€2,967
Other debts
+€55,032
Investment (derived)
-€102,860
Investment in fixed assets (net)
-€50,033
Current investments
-€52,828
Financing
-€196,716
Short-term financial debts
+€284
Contributions, distributions and other
-€197,000
Cash 2025
€24,779
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €241,534 | €298,515 | +€56,981 | +23.6% |
| Fixed assets | 21/28 | €51,397 | €59,915 | +€8,518 | +16.6% |
| Intangible fixed assets | 21 | €37,559 | €9,559 | -€28,000 | -74.5% |
| Tangible fixed assets | 22/27 | €13,838 | €50,356 | +€36,518 | +264% |
| Plant, machinery and equipment | 23 | - | €33,406 | +€33,406 | |
| Furniture and vehicles | 24 | €13,838 | €7,108 | -€6,729 | -48.6% |
| Other tangible fixed assets | 26 | - | €9,841 | +€9,841 | |
| Current assets | 29/58 | €190,137 | €238,600 | +€48,463 | +25.5% |
| Amounts receivable within one year | 40/41 | €42,033 | €43,266 | +€1,234 | +2.9% |
| Trade receivables | 40 | €41,089 | €43,266 | +€2,177 | +5.3% |
| Other amounts receivable | 41 | €943 | €0 | -€943 | -100% |
| Current investments | 50/53 | €113,375 | €166,203 | +€52,828 | +46.6% |
| Cash at bank and in hand | 54/58 | €31,171 | €24,779 | -€6,392 | -20.5% |
| Deferred charges and accrued income | 490/1 | €3,559 | €4,353 | +€793 | +22.3% |
| Total equity and liabilities | 10/49 | €241,534 | €298,515 | +€56,981 | +23.6% |
| Equity | 10/15 | €215,854 | €215,427 | -€428 | -0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €197,254 | €196,827 | -€428 | -0.2% |
| Distributable reserves | 133 | €197,254 | €196,827 | -€428 | -0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,680 | €83,089 | +€57,409 | +224% |
| Amounts payable within one year | 42/48 | €25,680 | €83,089 | +€57,409 | +224% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €85 | €369 | +€284 | +334% |
| Credit institutions | 430/8 | €85 | €369 | +€284 | +334% |
| Trade debts | 44 | €5,533 | €4,659 | -€875 | -15.8% |
| Suppliers | 440/4 | €5,533 | €4,659 | -€875 | -15.8% |
| Taxes, remuneration and social security | 45 | €4,463 | €7,430 | +€2,967 | +66.5% |
| Taxes | 450/3 | €4,463 | €7,430 | +€2,967 | +66.5% |
| Other amounts payable | 47/48 | €15,599 | €70,631 | +€55,032 | +353% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,017 | €41,514 | +€5,497 | +15.3% |
| Other operating charges | 640/8 | €1,072 | €1,904 | +€833 | +77.7% |
| Gross operating margin | 9900 | €294,530 | €299,604 | +€5,073 | +1.7% |
| Operating profit (loss) | 9901 | €257,442 | €256,185 | -€1,257 | -0.5% |
| Financial income | 75/76B | €2,040 | €497 | -€1,543 | -75.6% |
| Recurring financial income | 75 | €2,040 | €497 | -€1,543 | -75.6% |
| Financial charges | 65/66B | €225 | €31 | -€194 | -86.1% |
| Recurring financial charges | 65 | €225 | €31 | -€194 | -86.1% |
| Profit (loss) for the period before taxes | 9903 | €259,257 | €256,651 | -€2,606 | -1.0% |
| Income taxes | 67/77 | €62,072 | €60,079 | -€1,993 | -3.2% |
| Profit (loss) for the period | 9904 | €197,185 | €196,572 | -€613 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €197,185 | €196,572 | -€613 | -0.3% |
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 2 November 2026 via checked.be.