Tandartsendorp: what changed
What changed
Tandartsendorp
NACE 86.230, Dental practice
filed annual accounts (NBB)
Net result for the year
-€8,130
2024 · €38,593-€46,723
Equity
€352,438
2024 · €360,568-€8,130
Cash
€41,749
2024 · €97,698-€55,948
Balance sheet total
€458,321
2024 · €528,074-€69,754
Largest movements
Assets
- Cash -€55,948
down €55,948 (-57.3%), from €97,698 to €41,749
mainly Trade debts (-€39,435) and Debts after one year (-€23,701)
- Tangible fixed assets -€23,714
down €23,714 (-9.4%), from €253,509 to €229,796
of which Other tangible fixed assets: -€19,607
- Receivables within one year +€15,315
up €15,315 (+76.6%), from €19,995 to €35,311
- Receivables after one year -€5,419
down €5,419 (-15.1%), from €35,846 to €30,427
Equity and liabilities
- Trade debts -€39,435
down €39,435 (-87.7%), from €44,981 to €5,547
- Debts after one year -€23,701
down €23,701 (-39.1%), from €60,685 to €36,984
- Profit (loss) carried forward -€8,130
down €8,130 (-2.4%), from €342,278 to €334,148
- Tax, wage and social debts +€5,559
up €5,559 (+27.6%), from €20,107 to €25,666
Income statement
- Staff costs +€34,554
up €34,554 (+27.8%), from €124,286 to €158,840
- Gross operating margin -€33,339
down €33,339 (-14.2%), from €235,547 to €202,209
- Taxes -€13,960
down €13,960 (-100%), from €13,960 to €0
- Depreciation -€4,641
down €4,641 (-9.8%), from €47,301 to €42,660
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.
Result 2024
€38,593
Gross operating margin
-€33,339
Staff costs
-€34,554
Depreciation
+€4,641
Other operating charges
+€2,039
Financial income
+€124
Financial charges
+€407
Taxes
+€13,960
Result 2025
-€8,130
raises the resultlowers the result
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.
From operations
-€10,629
Investment
-€18,946
Financing
-€26,373
Cash 2024
€97,698
From operations (derived)
-€10,629
Net result for the year
-€8,130
Depreciation
+€42,660
Receivables after one year
+€5,419
Receivables within one year
-€15,315
Deferred charges and accrued income
-€12
Trade debts
-€39,435
Tax, wage and social debts
+€5,559
Other debts
-€1,375
Investment (derived)
-€18,946
Investment in fixed assets (net)
-€18,946
Financing
-€26,373
Debts after one year
-€23,701
Current portion of long-term debt
-€2,702
Short-term financial debts
+€29
Cash 2025
€41,749
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €528,074 | €458,321 | -€69,754 | -13.2% |
| Fixed assets | 21/28 | €253,509 | €229,796 | -€23,714 | -9.4% |
| Tangible fixed assets | 22/27 | €253,509 | €229,796 | -€23,714 | -9.4% |
| Land and buildings | 22 | €34,800 | €29,000 | -€5,800 | -16.7% |
| Plant, machinery and equipment | 23 | €7,020 | €9,470 | +€2,450 | +34.9% |
| Furniture and vehicles | 24 | €7,238 | €6,482 | -€756 | -10.4% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €204,451 | €184,843 | -€19,607 | -9.6% |
| Current assets | 29/58 | €274,565 | €228,525 | -€46,040 | -16.8% |
| Amounts receivable after more than one year | 29 | €35,846 | €30,427 | -€5,419 | -15.1% |
| Other amounts receivable | 291 | €35,846 | €30,427 | -€5,419 | -15.1% |
| Amounts receivable within one year | 40/41 | €19,995 | €35,311 | +€15,315 | +76.6% |
| Other amounts receivable | 41 | €19,995 | €35,311 | +€15,315 | +76.6% |
| Current investments | 50/53 | €116,933 | €116,933 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,698 | €41,749 | -€55,948 | -57.3% |
| Deferred charges and accrued income | 490/1 | €4,094 | €4,106 | +€12 | +0.3% |
| Total equity and liabilities | 10/49 | €528,074 | €458,321 | -€69,754 | -13.2% |
| Equity | 10/15 | €360,568 | €352,438 | -€8,130 | -2.3% |
| Contributions | 10/11 | €15,190 | €15,190 | = | 0.0% |
| Reserves | 13 | €3,100 | €3,100 | = | 0.0% |
| Distributable reserves | 133 | €3,100 | €3,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €342,278 | €334,148 | -€8,130 | -2.4% |
| Amounts payable | 17/49 | €167,506 | €105,882 | -€61,624 | -36.8% |
| Amounts payable after more than one year | 17 | €60,685 | €36,984 | -€23,701 | -39.1% |
| Financial debts | 170/4 | €60,685 | €36,984 | -€23,701 | -39.1% |
| Amounts payable within one year | 42/48 | €106,822 | €68,898 | -€37,923 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €26,402 | €23,701 | -€2,702 | -10.2% |
| Financial debts | 43 | €5,022 | €5,051 | +€29 | +0.6% |
| Credit institutions | 430/8 | €5,022 | €5,051 | +€29 | +0.6% |
| Trade debts | 44 | €44,981 | €5,547 | -€39,435 | -87.7% |
| Suppliers | 440/4 | €44,981 | €5,547 | -€39,435 | -87.7% |
| Taxes, remuneration and social security | 45 | €20,107 | €25,666 | +€5,559 | +27.6% |
| Remuneration and social security | 454/9 | €20,107 | €25,666 | +€5,559 | +27.6% |
| Other amounts payable | 47/48 | €10,309 | €8,934 | -€1,375 | -13.3% |
| Remuneration, social security and pensions | 62 | €124,286 | €158,840 | +€34,554 | +27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,301 | €42,660 | -€4,641 | -9.8% |
| Other operating charges | 640/8 | €8,504 | €6,465 | -€2,039 | -24.0% |
| Gross operating margin | 9900 | €235,547 | €202,209 | -€33,339 | -14.2% |
| Operating profit (loss) | 9901 | €55,457 | -€5,757 | -€61,214 | |
| Financial income | 75/76B | €1,580 | €1,704 | +€124 | +7.9% |
| Recurring financial income | 75 | €1,580 | €1,704 | +€124 | +7.9% |
| Financial charges | 65/66B | €4,484 | €4,078 | -€407 | -9.1% |
| Recurring financial charges | 65 | €4,484 | €4,078 | -€407 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €52,553 | -€8,130 | -€60,683 | |
| Income taxes | 67/77 | €13,960 | €0 | -€13,960 | -100% |
| Profit (loss) for the period | 9904 | €38,593 | -€8,130 | -€46,723 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,593 | -€8,130 | -€46,723 |
Next steps
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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.