TANDARTS VANDERSCHOOT: what changed
TANDARTS VANDERSCHOOT
Largest movements
- Deferred charges and accrued income +€13,212
new in 2024: €13,212
- Cash +€10,037
up €10,037 (+11.8%), from €85,077 to €95,114
mainly Net result for the year (+€22,200) and Receivables within one year (+€3,918)
- Receivables within one year -€3,918
down €3,918 (-93.3%), from €4,200 to €282
- Reserves +€17,304
up €17,304 (+18.8%), from €92,224 to €109,529
- Tax, wage and social debts +€2,129
up €2,129 (+887%), from €240 to €2,369
- Gross operating margin +€17,388
up €17,388 (+104%), from €16,755 to €34,143
- Taxes +€4,644
up €4,644 (+93.2%), from €4,985 to €9,629
- Financial income -€435
no longer reported in 2024 (was €435)
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €95,144 | €114,902 | +€19,758 | +20.8% |
| Fixed assets | 21/28 | €5,867 | €6,295 | +€427 | +7.3% |
| Tangible fixed assets | 22/27 | €5,867 | €6,295 | +€427 | +7.3% |
| Plant, machinery and equipment | 23 | €4,531 | €3,289 | -€1,242 | -27.4% |
| Furniture and vehicles | 24 | €1,336 | €3,005 | +€1,669 | +125% |
| Current assets | 29/58 | €89,277 | €108,608 | +€19,331 | +21.7% |
| Amounts receivable within one year | 40/41 | €4,200 | €282 | -€3,918 | -93.3% |
| Other amounts receivable | 41 | €4,200 | €282 | -€3,918 | -93.3% |
| Cash at bank and in hand | 54/58 | €85,077 | €95,114 | +€10,037 | +11.8% |
| Deferred charges and accrued income | 490/1 | - | €13,212 | +€13,212 | |
| Total equity and liabilities | 10/49 | €95,144 | €114,902 | +€19,758 | +20.8% |
| Equity | 10/15 | €92,224 | €109,529 | +€17,304 | +18.8% |
| Reserves | 13 | €92,224 | €109,529 | +€17,304 | +18.8% |
| Distributable reserves | 133 | €92,224 | €109,529 | +€17,304 | +18.8% |
| Amounts payable | 17/49 | €2,920 | €5,374 | +€2,454 | +84.1% |
| Amounts payable within one year | 42/48 | €2,920 | €5,374 | +€2,454 | +84.1% |
| Trade debts | 44 | €2,445 | €2,445 | +€1 | 0.0% |
| Suppliers | 440/4 | €2,445 | €2,445 | +€1 | 0.0% |
| Taxes, remuneration and social security | 45 | €240 | €2,369 | +€2,129 | +887% |
| Taxes | 450/3 | €240 | €2,369 | +€2,129 | +887% |
| Other amounts payable | 47/48 | €235 | €560 | +€325 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,808 | €1,958 | +€149 | +8.2% |
| Other operating charges | 640/8 | €187 | €187 | = | 0.0% |
| Gross operating margin | 9900 | €16,755 | €34,143 | +€17,388 | +104% |
| Operating profit (loss) | 9901 | €14,759 | €31,998 | +€17,239 | +117% |
| Financial income | 75/76B | €435 | - | -€435 | |
| Recurring financial income | 75 | €435 | - | -€435 | |
| Financial charges | 65/66B | €49 | €170 | +€121 | +246% |
| Recurring financial charges | 65 | €49 | €170 | +€121 | +246% |
| Profit (loss) for the period before taxes | 9903 | €15,146 | €31,828 | +€16,682 | +110% |
| Income taxes | 67/77 | €4,985 | €9,629 | +€4,644 | +93.2% |
| Profit (loss) for the period | 9904 | €10,161 | €22,200 | +€12,038 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €10,161 | €22,200 | +€12,038 | +118% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.