Tandarts RB: 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 RB
Largest movements
- Cash +€66,073
up €66,073 (+319%), from €20,713 to €86,786
mainly Net result for the year (+€39,525) and Other debts (+€14,616)
- Deferred charges and accrued income -€12,000
no longer reported in 2025 (was €12,000)
- Tangible fixed assets +€4,997
up €4,997 (+129%), from €3,878 to €8,875
- Profit (loss) carried forward +€39,525
up €39,525 (+175%), from €22,573 to €62,098
- Other debts +€14,616
up €14,616 (+728%), from €2,007 to €16,623
- Tax, wage and social debts +€4,804
up €4,804 (+53.3%), from €9,011 to €13,815
- Gross operating margin +€24,867
up €24,867 (+85.3%), from €29,145 to €54,012
- Taxes +€4,611
up €4,611 (+76.7%), from €6,011 to €10,622
- Depreciation +€2,627
up €2,627 (+1,763%), from €149 to €2,776
- Financial charges +€664
up €664 (+2,653%), from €25 to €689
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 | €36,591 | €95,661 | +€59,070 | +161% |
| Fixed assets | 21/28 | €3,878 | €8,875 | +€4,997 | +129% |
| Tangible fixed assets | 22/27 | €3,878 | €8,875 | +€4,997 | +129% |
| Furniture and vehicles | 24 | €3,878 | €8,875 | +€4,997 | +129% |
| Current assets | 29/58 | €32,713 | €86,786 | +€54,073 | +165% |
| Cash at bank and in hand | 54/58 | €20,713 | €86,786 | +€66,073 | +319% |
| Deferred charges and accrued income | 490/1 | €12,000 | - | -€12,000 | |
| Total equity and liabilities | 10/49 | €36,591 | €95,661 | +€59,070 | +161% |
| Equity | 10/15 | €25,573 | €65,098 | +€39,525 | +155% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,573 | €62,098 | +€39,525 | +175% |
| Amounts payable | 17/49 | €11,019 | €30,563 | +€19,545 | +177% |
| Amounts payable within one year | 42/48 | €11,019 | €30,563 | +€19,545 | +177% |
| Trade debts | 44 | - | €125 | +€125 | |
| Suppliers | 440/4 | - | €125 | +€125 | |
| Taxes, remuneration and social security | 45 | €9,011 | €13,815 | +€4,804 | +53.3% |
| Taxes | 450/3 | €9,011 | €13,815 | +€4,804 | +53.3% |
| Other amounts payable | 47/48 | €2,007 | €16,623 | +€14,616 | +728% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149 | €2,776 | +€2,627 | +1,763% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €29,145 | €54,012 | +€24,867 | +85.3% |
| Operating profit (loss) | 9901 | €28,609 | €50,836 | +€22,227 | +77.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €25 | €689 | +€664 | +2,653% |
| Recurring financial charges | 65 | €25 | €689 | +€664 | +2,653% |
| Profit (loss) for the period before taxes | 9903 | €28,584 | €50,147 | +€21,564 | +75.4% |
| Income taxes | 67/77 | €6,011 | €10,622 | +€4,611 | +76.7% |
| Profit (loss) for the period | 9904 | €22,573 | €39,525 | +€16,953 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,573 | €39,525 | +€16,953 | +75.1% |
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 30 October 2026 via checked.be.