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TANDARTS TEULINGKX: 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.

What changed

TANDARTS TEULINGKX

BE 0886.157.950
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,062
2024 · €4,039+€4,023
Equity
€91,977
2024 · €83,916+€8,062
Cash
€14,365
2024 · €10,186+€4,180
Balance sheet total
€103,010
2024 · €85,881+€17,129

Largest movements

2024 to 2025
Assets
  • Current investments +€17,624

    up €17,624 (+31.9%), from €55,224 to €72,848

  • Tangible fixed assets -€5,473

    down €5,473 (-49.8%), from €10,992 to €5,519

    of which Other tangible fixed assets: -€4,544

  • Cash +€4,180

    up €4,180 (+41.0%), from €10,186 to €14,365

    mainly Net result for the year (+€8,062) and Trade debts (+€6,222)

  • Receivables within one year +€1,728

    up €1,728 (+29.8%), from €5,799 to €7,527

Equity and liabilities
  • Profit (loss) carried forward +€8,062

    up €8,062 (+113%), from €7,123 to €15,184

  • Trade debts +€6,222

    up €6,222 (+317%), from €1,966 to €8,187

  • Tax, wage and social debts +€2,845

    new in 2025: €2,845

Income statement
  • Gross operating margin +€5,812

    up €5,812 (+39.4%), from €14,739 to €20,551

  • Other operating charges +€2,649

    up €2,649 (+183%), from €1,445 to €4,094

  • Taxes -€691

    down €691 (-19.5%), from €3,536 to €2,845

  • Depreciation -€237

    down €237 (-4.2%), from €5,710 to €5,473

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,039
Gross operating margin +€5,812
Depreciation +€237
Other operating charges -€2,649
Financial charges -€68
Taxes +€691
Result 2025 €8,062
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€21,804
Investment -€17,624
Financing €0
Cash 2024 €10,186
Net result for the year +€8,062
Depreciation +€5,473
Stocks and contracts +€931
Receivables within one year -€1,728
Trade debts +€6,222
Tax, wage and social debts +€2,845
Current investments -€17,624
Cash 2025 €14,365
brings cash intakes cash out
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €85,881 €103,010 +€17,129 +19.9%
Fixed assets 21/28 €10,992 €5,519 -€5,473 -49.8%
Tangible fixed assets 22/27 €10,992 €5,519 -€5,473 -49.8%
Furniture and vehicles 24 €2,596 €1,667 -€929 -35.8%
Other tangible fixed assets 26 €8,396 €3,852 -€4,544 -54.1%
Current assets 29/58 €74,889 €97,491 +€22,602 +30.2%
Stocks and contracts in progress 3 €3,681 €2,750 -€931 -25.3%
Stocks 30/36 €3,681 €2,750 -€931 -25.3%
Amounts receivable within one year 40/41 €5,799 €7,527 +€1,728 +29.8%
Other amounts receivable 41 €5,799 €7,527 +€1,728 +29.8%
Current investments 50/53 €55,224 €72,848 +€17,624 +31.9%
Cash at bank and in hand 54/58 €10,186 €14,365 +€4,180 +41.0%
Total equity and liabilities 10/49 €85,881 €103,010 +€17,129 +19.9%
Equity 10/15 €83,916 €91,977 +€8,062 +9.6%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €64,393 €64,393 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Distributable reserves 133 €62,533 €62,533 = 0.0%
Profit (loss) carried forward 14 €7,123 €15,184 +€8,062 +113%
Amounts payable 17/49 €1,966 €11,032 +€9,067 +461%
Amounts payable within one year 42/48 €1,966 €11,032 +€9,067 +461%
Trade debts 44 €1,966 €8,187 +€6,222 +317%
Suppliers 440/4 €1,966 €8,187 +€6,222 +317%
Taxes, remuneration and social security 45 - €2,845 +€2,845
Taxes 450/3 - €2,845 +€2,845
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €5,710 €5,473 -€237 -4.2%
Other operating charges 640/8 €1,445 €4,094 +€2,649 +183%
Gross operating margin 9900 €14,739 €20,551 +€5,812 +39.4%
Operating profit (loss) 9901 €7,584 €10,984 +€3,400 +44.8%
Financial charges 65/66B €9 €77 +€68 +763%
Recurring financial charges 65 €9 €77 +€68 +763%
Profit (loss) for the period before taxes 9903 €7,575 €10,907 +€3,332 +44.0%
Income taxes 67/77 €3,536 €2,845 -€691 -19.5%
Profit (loss) for the period 9904 €4,039 €8,062 +€4,023 +99.6%
Profit (loss) for the period to be appropriated 9905 €4,039 €8,062 +€4,023 +99.6%

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 21 October 2026 via checked.be.