TANDARTSENPRAKTIJK LINSEN J.: what changed
Two fiscal 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.
TANDARTSENPRAKTIJK LINSEN J.
Largest movements
- Tangible fixed assets -€188,747
down €188,747 (-82.9%), from €227,812 to €39,065
of which Land and buildings: -€201,300
- Current investments +€185,244
up €185,244 (+34.8%), from €531,787 to €717,031
- Cash +€137,928
up €137,928 (+34.1%), from €404,821 to €542,749
mainly Net result for the year (+€336,491) and Investment in fixed assets (net) (+€167,551)
- Reserves +€139,448
up €139,448 (+12.6%), from €1.1m to €1.2m
- Gross operating margin +€161,861
up €161,861 (+39.6%), from €408,926 to €570,788
- Taxes +€49,772
up €49,772 (+43.0%), from €115,814 to €165,586
- Financial charges +€16,822
up €16,822 (+845.9%), from €1,989 to €18,811
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.
Cash bridge derived
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 | €1,168,927 | €1,302,051 | +€133,124 | +11.4% |
| Fixed assets | 21/28 | €227,812 | €39,065 | -€188,747 | -82.9% |
| Tangible fixed assets | 22/27 | €227,812 | €39,065 | -€188,747 | -82.9% |
| Land and buildings | 22 | €201,300 | €0 | -€201,300 | -100.0% |
| Plant, machinery and equipment | 23 | €12,465 | €8,498 | -€3,967 | -31.8% |
| Furniture and vehicles | 24 | €4,396 | €1,708 | -€2,688 | -61.1% |
| Other tangible fixed assets | 26 | €9,651 | €28,859 | +€19,209 | +199.0% |
| Current assets | 29/58 | €941,115 | €1,262,986 | +€321,871 | +34.2% |
| Amounts receivable within one year | 40/41 | €1,869 | €653 | -€1,216 | -65.1% |
| Trade receivables | 40 | €1,869 | €0 | -€1,869 | -100.0% |
| Other amounts receivable | 41 | €0 | €653 | +€653 | |
| Current investments | 50/53 | €531,787 | €717,031 | +€185,244 | +34.8% |
| Cash at bank and in hand | 54/58 | €404,821 | €542,749 | +€137,928 | +34.1% |
| Deferred charges and accrued income | 490/1 | €2,638 | €2,552 | -€86 | -3.3% |
| Total equity and liabilities | 10/49 | €1,168,927 | €1,302,051 | +€133,124 | +11.4% |
| Equity | 10/15 | €1,113,479 | €1,252,927 | +€139,448 | +12.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,107,279 | €1,246,727 | +€139,448 | +12.6% |
| Distributable reserves | 133 | €1,107,279 | €1,246,727 | +€139,448 | +12.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €55,448 | €49,123 | -€6,325 | -11.4% |
| Amounts payable after more than one year | 17 | €420 | €1,808 | +€1,388 | +330.2% |
| Other amounts payable | 178/9 | €420 | €1,808 | +€1,388 | +330.2% |
| Amounts payable within one year | 42/48 | €55,028 | €47,315 | -€7,712 | -14.0% |
| Trade debts | 44 | €11,513 | €8,882 | -€2,631 | -22.9% |
| Suppliers | 440/4 | €11,513 | €8,882 | -€2,631 | -22.9% |
| Taxes, remuneration and social security | 45 | €43,515 | €38,434 | -€5,081 | -11.7% |
| Taxes | 450/3 | €38,558 | €33,649 | -€4,909 | -12.7% |
| Remuneration and social security | 454/9 | €4,957 | €4,785 | -€172 | -3.5% |
| Non-recurring operating income | 76A | - | €208,914 | +€208,914 | |
| Remuneration, social security and pensions | 62 | €37,252 | €34,244 | -€3,008 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,669 | €21,196 | -€1,474 | -6.5% |
| Other operating charges | 640/8 | €2,440 | €2,515 | +€75 | +3.1% |
| Non-recurring operating charges | 66A | €0 | €600 | +€600 | |
| Gross operating margin | 9900 | €408,926 | €570,788 | +€161,861 | +39.6% |
| Operating profit (loss) | 9901 | €346,565 | €512,233 | +€165,668 | +47.8% |
| Financial income | 75/76B | €7,873 | €8,655 | +€782 | +9.9% |
| Recurring financial income | 75 | €7,873 | €8,655 | +€782 | +9.9% |
| Financial charges | 65/66B | €1,989 | €18,811 | +€16,822 | +845.9% |
| Recurring financial charges | 65 | €1,989 | €18,811 | +€16,822 | +845.9% |
| Profit (loss) for the period before taxes | 9903 | €352,450 | €502,077 | +€149,627 | +42.5% |
| Income taxes | 67/77 | €115,814 | €165,586 | +€49,772 | +43.0% |
| Profit (loss) for the period | 9904 | €236,636 | €336,491 | +€99,855 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €236,636 | €336,491 | +€99,855 | +42.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.