Tandarts RL: 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 RL
Largest movements
- Cash +€77,471
up €77,471 (+190%), from €40,825 to €118,296
mainly Net result for the year (+€55,807) and Trade debts (+€17,741)
- Tangible fixed assets -€12,996
down €12,996 (-67.8%), from €19,159 to €6,163
of which Furniture and vehicles: -€13,515
- Receivables within one year +€7,120
up €7,120 (+55.3%), from €12,872 to €19,992
- Reserves +€55,807
up €55,807 (+134%), from €41,627 to €97,433
- Trade debts +€17,741
up €17,741 (+625%), from €2,839 to €20,580
- Current portion of long-term debt -€5,730
down €5,730 (-100%), from €5,730 to €0
- Tax, wage and social debts +€3,935
up €3,935 (+23.1%), from €17,055 to €20,990
of which Taxes: +€3,935
- Gross operating margin +€25,806
up €25,806 (+43.8%), from €58,951 to €84,757
- Taxes +€3,935
up €3,935 (+33.2%), from €11,855 to €15,790
- Depreciation -€2,744
down €2,744 (-55.2%), from €4,970 to €2,226
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 | €72,856 | €144,451 | +€71,595 | +98.3% |
| Fixed assets | 21/28 | €19,159 | €6,163 | -€12,996 | -67.8% |
| Tangible fixed assets | 22/27 | €19,159 | €6,163 | -€12,996 | -67.8% |
| Land and buildings | 22 | €2,470 | €1,954 | -€516 | -20.9% |
| Plant, machinery and equipment | 23 | €2,936 | €3,970 | +€1,034 | +35.2% |
| Furniture and vehicles | 24 | €13,754 | €239 | -€13,515 | -98.3% |
| Current assets | 29/58 | €53,696 | €138,287 | +€84,591 | +158% |
| Amounts receivable within one year | 40/41 | €12,872 | €19,992 | +€7,120 | +55.3% |
| Trade receivables | 40 | €12,872 | €19,992 | +€7,120 | +55.3% |
| Cash at bank and in hand | 54/58 | €40,825 | €118,296 | +€77,471 | +190% |
| Total equity and liabilities | 10/49 | €72,856 | €144,451 | +€71,595 | +98.3% |
| Equity | 10/15 | €44,127 | €99,933 | +€55,807 | +126% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €41,627 | €97,433 | +€55,807 | +134% |
| Distributable reserves | 133 | €41,627 | €97,433 | +€55,807 | +134% |
| Amounts payable | 17/49 | €28,729 | €44,517 | +€15,788 | +55.0% |
| Amounts payable within one year | 42/48 | €28,729 | €44,517 | +€15,788 | +55.0% |
| Current portion of amounts payable after more than one year | 42 | €5,730 | €0 | -€5,730 | -100% |
| Trade debts | 44 | €2,839 | €20,580 | +€17,741 | +625% |
| Suppliers | 440/4 | €2,839 | €20,580 | +€17,741 | +625% |
| Taxes, remuneration and social security | 45 | €17,055 | €20,990 | +€3,935 | +23.1% |
| Taxes | 450/3 | €14,855 | €18,790 | +€3,935 | +26.5% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €3,105 | €2,947 | -€158 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,970 | €2,226 | -€2,744 | -55.2% |
| Other operating charges | 640/8 | €106 | €538 | +€432 | +410% |
| Non-recurring operating charges | 66A | - | €10,281 | +€10,281 | |
| Gross operating margin | 9900 | €58,951 | €84,757 | +€25,806 | +43.8% |
| Operating profit (loss) | 9901 | €53,876 | €71,712 | +€17,836 | +33.1% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €394 | €129 | -€265 | -67.3% |
| Recurring financial charges | 65 | €394 | €129 | -€265 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | €53,482 | €71,597 | +€18,115 | +33.9% |
| Income taxes | 67/77 | €11,855 | €15,790 | +€3,935 | +33.2% |
| Profit (loss) for the period | 9904 | €41,627 | €55,807 | +€14,180 | +34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,627 | €55,807 | +€14,180 | +34.1% |
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 19 October 2026 via checked.be.