Tandarts Roel Schepers: what changed
Tandarts Roel Schepers
Largest movements
- Tangible fixed assets +€35,223
new in 2025: €35,223
- Receivables within one year +€28,261
new in 2025: €28,261
of which Other amounts receivable: +€27,077
- Deferred charges and accrued income +€14,129
up €14,129 (+870%), from €1,624 to €15,754
- Cash -€4,315
down €4,315 (-2.5%), from €171,511 to €167,196
mainly Investment in fixed assets (net) (-€40,431) and Receivables within one year (-€28,261)
- Reserves +€75,622
up €75,622 (+52.5%), from €144,010 to €219,632
of which Distributable reserves: +€219,632
- Other debts -€10,327
no longer reported in 2025 (was €10,327)
- Trade debts +€7,028
new in 2025: €7,028
- Gross operating margin -€49,330
down €49,330 (-31.4%), from €157,263 to €107,933
- Taxes -€14,515
down €14,515 (-35.6%), from €40,798 to €26,283
- Depreciation +€5,207
new in 2025: €5,207
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,135 | €246,434 | +€73,299 | +42.3% |
| Fixed assets | 21/28 | - | €35,223 | +€35,223 | |
| Tangible fixed assets | 22/27 | - | €35,223 | +€35,223 | |
| Plant, machinery and equipment | 23 | - | €35,223 | +€35,223 | |
| Current assets | 29/58 | €173,135 | €211,211 | +€38,075 | +22.0% |
| Amounts receivable within one year | 40/41 | - | €28,261 | +€28,261 | |
| Trade receivables | 40 | - | €1,184 | +€1,184 | |
| Other amounts receivable | 41 | - | €27,077 | +€27,077 | |
| Cash at bank and in hand | 54/58 | €171,511 | €167,196 | -€4,315 | -2.5% |
| Deferred charges and accrued income | 490/1 | €1,624 | €15,754 | +€14,129 | +870% |
| Total equity and liabilities | 10/49 | €173,135 | €246,434 | +€73,299 | +42.3% |
| Equity | 10/15 | €147,010 | €222,632 | +€75,622 | +51.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €144,010 | €219,632 | +€75,622 | +52.5% |
| Non-distributable reserves | 130/1 | €144,010 | - | -€144,010 | |
| Reserves not available under the articles | 1311 | €144,010 | - | -€144,010 | |
| Distributable reserves | 133 | - | €219,632 | +€219,632 | |
| Amounts payable | 17/49 | €26,125 | €23,802 | -€2,323 | -8.9% |
| Amounts payable within one year | 42/48 | €26,125 | €23,802 | -€2,323 | -8.9% |
| Trade debts | 44 | - | €7,028 | +€7,028 | |
| Suppliers | 440/4 | - | €7,028 | +€7,028 | |
| Taxes, remuneration and social security | 45 | €15,798 | €16,774 | +€976 | +6.2% |
| Taxes | 450/3 | €15,798 | €16,774 | +€976 | +6.2% |
| Other amounts payable | 47/48 | €10,327 | - | -€10,327 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €5,207 | +€5,207 | |
| Other operating charges | 640/8 | €505 | €822 | +€317 | +62.8% |
| Gross operating margin | 9900 | €157,263 | €107,933 | -€49,330 | -31.4% |
| Operating profit (loss) | 9901 | €156,758 | €101,903 | -€54,855 | -35.0% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €156,758 | €101,905 | -€54,853 | -35.0% |
| Income taxes | 67/77 | €40,798 | €26,283 | -€14,515 | -35.6% |
| Profit (loss) for the period | 9904 | €115,960 | €75,622 | -€40,338 | -34.8% |
| Profit (loss) for the period to be appropriated | 9905 | €115,960 | €75,622 | -€40,338 | -34.8% |
Next steps
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 4 November 2026 via checked.be.