Tandcentrum De Pinte: 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.
Tandcentrum De Pinte
Largest movements
- Tangible fixed assets +€431,261
up €431,261 (+39.1%), from €1.1m to €1.5m
of which Land and buildings: +€445,293
- Stocks and contracts +€36,118
up €36,118 (+71.3%), from €50,674 to €86,793
- Cash -€27,838
down €27,838 (-35.3%), from €78,878 to €51,039
mainly Investment in fixed assets (net) (-€628,887) and Contributions, distributions and other (-€186,312)
- Debts after one year +€465,171
up €465,171 (+60.0%), from €775,325 to €1.2m
- Reserves -€183,677
down €183,677 (-98.6%), from €186,312 to €2,636
- Other debts +€75,269
up €75,269 (+67.2%), from €111,967 to €187,236
- Current portion of long-term debt +€65,106
up €65,106 (+73.1%), from €89,104 to €154,210
- Gross operating margin +€149,857
up €149,857 (+75.9%), from €197,472 to €347,329
- Depreciation +€86,126
up €86,126 (+77.2%), from €111,500 to €197,626
- Staff costs +€53,894
up €53,894 (+70.6%), from €76,310 to €130,204
- Other operating charges +€4,804
up €4,804 (+312%), from €1,538 to €6,342
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €1,242,640 | €1,680,113 | +€437,473 | +35.2% |
| Fixed assets | 21/28 | €1,103,457 | €1,534,718 | +€431,261 | +39.1% |
| Tangible fixed assets | 22/27 | €1,103,457 | €1,534,718 | +€431,261 | +39.1% |
| Land and buildings | 22 | €897,180 | €1,342,473 | +€445,293 | +49.6% |
| Plant, machinery and equipment | 23 | €205,476 | €191,804 | -€13,673 | -6.7% |
| Furniture and vehicles | 24 | €800 | €441 | -€360 | -44.9% |
| Current assets | 29/58 | €139,183 | €145,395 | +€6,212 | +4.5% |
| Stocks and contracts in progress | 3 | €50,674 | €86,793 | +€36,118 | +71.3% |
| Stocks | 30/36 | €50,674 | €86,793 | +€36,118 | +71.3% |
| Amounts receivable within one year | 40/41 | €3,416 | €2,000 | -€1,416 | -41.4% |
| Trade receivables | 40 | €3,416 | - | -€3,416 | |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €78,878 | €51,039 | -€27,838 | -35.3% |
| Deferred charges and accrued income | 490/1 | €6,216 | €5,563 | -€653 | -10.5% |
| Total equity and liabilities | 10/49 | €1,242,640 | €1,680,113 | +€437,473 | +35.2% |
| Equity | 10/15 | €189,312 | €5,636 | -€183,677 | -97.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €186,312 | €2,636 | -€183,677 | -98.6% |
| Distributable reserves | 133 | €186,312 | €2,636 | -€183,677 | -98.6% |
| Amounts payable | 17/49 | €1,053,328 | €1,674,477 | +€621,149 | +59.0% |
| Amounts payable after more than one year | 17 | €775,325 | €1,240,496 | +€465,171 | +60.0% |
| Financial debts | 170/4 | €775,325 | €1,240,496 | +€465,171 | +60.0% |
| Amounts payable within one year | 42/48 | €234,103 | €396,161 | +€162,058 | +69.2% |
| Current portion of amounts payable after more than one year | 42 | €89,104 | €154,210 | +€65,106 | +73.1% |
| Trade debts | 44 | €16,251 | €31,383 | +€15,132 | +93.1% |
| Suppliers | 440/4 | €16,251 | €31,383 | +€15,132 | +93.1% |
| Taxes, remuneration and social security | 45 | €16,780 | €23,332 | +€6,551 | +39.0% |
| Taxes | 450/3 | €1,342 | - | -€1,342 | |
| Remuneration and social security | 454/9 | €15,439 | €23,332 | +€7,893 | +51.1% |
| Other amounts payable | 47/48 | €111,967 | €187,236 | +€75,269 | +67.2% |
| Accrued charges and deferred income | 492/3 | €43,901 | €37,820 | -€6,080 | -13.8% |
| Remuneration, social security and pensions | 62 | €76,310 | €130,204 | +€53,894 | +70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €111,500 | €197,626 | +€86,126 | +77.2% |
| Other operating charges | 640/8 | €1,538 | €6,342 | +€4,804 | +312% |
| Gross operating margin | 9900 | €197,472 | €347,329 | +€149,857 | +75.9% |
| Operating profit (loss) | 9901 | €8,124 | €13,157 | +€5,032 | +61.9% |
| Financial income | 75/76B | €11 | €83 | +€72 | +656% |
| Recurring financial income | 75 | €11 | €83 | +€72 | +656% |
| Financial charges | 65/66B | €8,135 | €10,604 | +€2,469 | +30.3% |
| Recurring financial charges | 65 | €8,135 | €10,604 | +€2,469 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | - | €2,636 | +€2,636 | |
| Profit (loss) for the period | 9904 | - | €2,636 | +€2,636 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €2,636 | +€2,636 |
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 30 October 2026 via checked.be.