Tandarts SNPN: what changed
Tandarts SNPN
Largest movements
- Cash -€130,279
down €130,279 (-64.6%), from €201,813 to €71,534
mainly Contributions, distributions and other (-€300,000) and Tax, wage and social debts (-€26,017)
- Receivables after one year -€107,270
no longer reported in 2025 (was €107,270)
- Deferred charges and accrued income -€15,987
down €15,987 (-36.7%), from €43,524 to €27,537
- Tangible fixed assets -€14,020
down €14,020 (-29.2%), from €48,041 to €34,021
of which Furniture and vehicles: -€14,706
- Reserves -€230,411
down €230,411 (-70.1%), from €328,586 to €98,175
- Tax, wage and social debts -€26,017
down €26,017 (-91.2%), from €28,517 to €2,500
of which Taxes: -€26,017
- Debts after one year -€12,231
down €12,231 (-51.7%), from €23,638 to €11,407
- Gross operating margin -€33,501
down €33,501 (-23.9%), from €140,268 to €106,766
- Taxes -€8,728
down €8,728 (-32.0%), from €27,268 to €18,540
- Financial income -€2,689
no longer reported in 2025 (was €2,689)
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 | €401,944 | €136,598 | -€265,345 | -66.0% |
| Fixed assets | 21/28 | €48,041 | €34,021 | -€14,020 | -29.2% |
| Tangible fixed assets | 22/27 | €48,041 | €34,021 | -€14,020 | -29.2% |
| Land and buildings | 22 | €7,123 | €6,328 | -€796 | -11.2% |
| Plant, machinery and equipment | 23 | - | €1,482 | +€1,482 | |
| Furniture and vehicles | 24 | €40,918 | €26,212 | -€14,706 | -35.9% |
| Current assets | 29/58 | €353,902 | €102,577 | -€251,325 | -71.0% |
| Amounts receivable after more than one year | 29 | €107,270 | - | -€107,270 | |
| Other amounts receivable | 291 | €107,270 | - | -€107,270 | |
| Amounts receivable within one year | 40/41 | €1,295 | €3,506 | +€2,211 | +171% |
| Trade receivables | 40 | €1,295 | €1,295 | = | 0.0% |
| Other amounts receivable | 41 | - | €2,211 | +€2,211 | |
| Cash at bank and in hand | 54/58 | €201,813 | €71,534 | -€130,279 | -64.6% |
| Deferred charges and accrued income | 490/1 | €43,524 | €27,537 | -€15,987 | -36.7% |
| Total equity and liabilities | 10/49 | €401,944 | €136,598 | -€265,345 | -66.0% |
| Equity | 10/15 | €331,586 | €101,175 | -€230,411 | -69.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €328,586 | €98,175 | -€230,411 | -70.1% |
| Distributable reserves | 133 | €328,586 | €98,175 | -€230,411 | -70.1% |
| Amounts payable | 17/49 | €70,358 | €35,424 | -€34,934 | -49.7% |
| Amounts payable after more than one year | 17 | €23,638 | €11,407 | -€12,231 | -51.7% |
| Financial debts | 170/4 | €23,638 | €11,407 | -€12,231 | -51.7% |
| Amounts payable within one year | 42/48 | €45,633 | €24,017 | -€21,616 | -47.4% |
| Current portion of amounts payable after more than one year | 42 | €12,014 | €12,231 | +€217 | +1.8% |
| Trade debts | 44 | €3,068 | €3,425 | +€357 | +11.6% |
| Suppliers | 440/4 | €3,068 | €3,425 | +€357 | +11.6% |
| Taxes, remuneration and social security | 45 | €28,517 | €2,500 | -€26,017 | -91.2% |
| Taxes | 450/3 | €26,017 | - | -€26,017 | |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,034 | €5,860 | +€3,827 | +188% |
| Accrued charges and deferred income | 492/3 | €1,087 | - | -€1,087 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,502 | €15,949 | +€447 | +2.9% |
| Other operating charges | 640/8 | €954 | €1,421 | +€468 | +49.0% |
| Gross operating margin | 9900 | €140,268 | €106,766 | -€33,501 | -23.9% |
| Operating profit (loss) | 9901 | €123,813 | €89,396 | -€34,417 | -27.8% |
| Financial income | 75/76B | €2,689 | - | -€2,689 | |
| Recurring financial income | 75 | €2,689 | - | -€2,689 | |
| Financial charges | 65/66B | €1,481 | €1,267 | -€214 | -14.4% |
| Recurring financial charges | 65 | €1,481 | €1,267 | -€214 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €125,021 | €88,129 | -€36,892 | -29.5% |
| Income taxes | 67/77 | €27,268 | €18,540 | -€8,728 | -32.0% |
| Profit (loss) for the period | 9904 | €97,753 | €69,589 | -€28,165 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,753 | €69,589 | -€28,165 | -28.8% |
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 6 November 2026 via checked.be.