TANDARTSEN DE WIT: 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.
TANDARTSEN DE WIT
Largest movements
- Cash +€46,903
up €46,903 (+113%), from €41,345 to €88,248
mainly Depreciation (+€56,377) and Net result for the year (+€37,165)
- Tangible fixed assets -€37,659
down €37,659 (-14.7%), from €256,961 to €219,303
of which Land and buildings: -€21,790
- Receivables within one year -€7,355
down €7,355 (-28.3%), from €25,973 to €18,618
of which Trade receivables: -€12,116
- Debts after one year -€47,861
down €47,861 (-24.9%), from €191,891 to €144,030
- Trade debts +€20,576
up €20,576 (+52.9%), from €38,861 to €59,437
- Accrued charges and deferred income +€13,229
new in 2025: €13,229
- Current portion of long-term debt +€10,284
up €10,284 (+19.4%), from €53,145 to €63,429
- Gross operating margin +€7,784
up €7,784 (+4.5%), from €174,908 to €182,692
- Staff costs -€2,560
down €2,560 (-4.0%), from €63,288 to €60,728
- Taxes -€2,304
down €2,304 (-15.0%), from €15,409 to €13,105
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 | €457,854 | €458,727 | +€873 | +0.2% |
| Fixed assets | 21/28 | €256,961 | €219,303 | -€37,659 | -14.7% |
| Tangible fixed assets | 22/27 | €256,961 | €219,303 | -€37,659 | -14.7% |
| Land and buildings | 22 | €177,340 | €155,550 | -€21,790 | -12.3% |
| Plant, machinery and equipment | 23 | €31,044 | €29,596 | -€1,448 | -4.7% |
| Furniture and vehicles | 24 | €48,577 | €34,156 | -€14,421 | -29.7% |
| Current assets | 29/58 | €200,892 | €239,424 | +€38,532 | +19.2% |
| Amounts receivable after more than one year | 29 | €40,800 | €40,800 | = | 0.0% |
| Trade receivables | 290 | €40,800 | €0 | -€40,800 | -100% |
| Other amounts receivable | 291 | - | €40,800 | +€40,800 | |
| Stocks and contracts in progress | 3 | €67,699 | €67,699 | = | 0.0% |
| Stocks | 30/36 | €67,699 | €67,699 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,973 | €18,618 | -€7,355 | -28.3% |
| Trade receivables | 40 | €14,132 | €2,016 | -€12,116 | -85.7% |
| Other amounts receivable | 41 | €11,841 | €16,602 | +€4,761 | +40.2% |
| Cash at bank and in hand | 54/58 | €41,345 | €88,248 | +€46,903 | +113% |
| Deferred charges and accrued income | 490/1 | €25,075 | €24,059 | -€1,016 | -4.1% |
| Total equity and liabilities | 10/49 | €457,854 | €458,727 | +€873 | +0.2% |
| Equity | 10/15 | €146,732 | €146,146 | -€585 | -0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €125,782 | €125,032 | -€750 | -0.6% |
| Distributable reserves | 133 | €125,782 | €125,032 | -€750 | -0.6% |
| Profit (loss) carried forward | 14 | €950 | €1,115 | +€165 | +17.3% |
| Amounts payable | 17/49 | €311,122 | €312,580 | +€1,459 | +0.5% |
| Amounts payable after more than one year | 17 | €191,891 | €144,030 | -€47,861 | -24.9% |
| Financial debts | 170/4 | €191,891 | €144,030 | -€47,861 | -24.9% |
| Amounts payable within one year | 42/48 | €119,231 | €155,321 | +€36,090 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €53,145 | €63,429 | +€10,284 | +19.4% |
| Financial debts | 43 | €12,546 | €12,536 | -€10 | -0.1% |
| Credit institutions | 430/8 | €12,546 | €12,536 | -€10 | -0.1% |
| Trade debts | 44 | €38,861 | €59,437 | +€20,576 | +52.9% |
| Suppliers | 440/4 | €38,861 | €59,437 | +€20,576 | +52.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €14,679 | €18,919 | +€4,240 | +28.9% |
| Taxes | 450/3 | €10,594 | €10,525 | -€69 | -0.7% |
| Remuneration and social security | 454/9 | €4,085 | €8,394 | +€4,309 | +105% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Accrued charges and deferred income | 492/3 | - | €13,229 | +€13,229 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €63,288 | €60,728 | -€2,560 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,634 | €56,377 | +€1,743 | +3.2% |
| Other operating charges | 640/8 | €2,661 | €2,477 | -€183 | -6.9% |
| Gross operating margin | 9900 | €174,908 | €182,692 | +€7,784 | +4.5% |
| Operating profit (loss) | 9901 | €54,326 | €63,110 | +€8,784 | +16.2% |
| Financial income | 75/76B | €2,420 | €1,724 | -€697 | -28.8% |
| Recurring financial income | 75 | €2,420 | €1,724 | -€697 | -28.8% |
| Financial charges | 65/66B | €14,078 | €14,564 | +€486 | +3.5% |
| Recurring financial charges | 65 | €14,078 | €14,564 | +€486 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €42,669 | €50,269 | +€7,601 | +17.8% |
| Income taxes | 67/77 | €15,409 | €13,105 | -€2,304 | -15.0% |
| Profit (loss) for the period | 9904 | €27,260 | €37,165 | +€9,905 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,260 | €37,165 | +€9,905 | +36.3% |
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.