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Tandzorg LDW: 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.

What changed

Tandzorg LDW

BE 1012.353.564
NACE 86.230, Dental practice
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€49,654
2024 · -€1,814+€51,468
Equity
€47,940
2024 · -€1,714+€49,654
Cash
€61,085
2024 · €4,405+€56,681
Balance sheet total
€76,787
2024 · €18,225+€58,562

Largest movements

2024 to 2025
Assets
  • Cash +€56,681

    up €56,681 (+1,287%), from €4,405 to €61,085

    mainly Net result for the year (+€49,654) and Tax, wage and social debts (+€9,301)

  • Receivables within one year +€5,440

    up €5,440 (+95.0%), from €5,728 to €11,168

  • Tangible fixed assets -€2,698

    down €2,698 (-37.3%), from €7,233 to €4,534

    of which Furniture and vehicles: -€1,500

  • Deferred charges and accrued income -€860

    down €860 (-100%), from €860 to €0

Equity and liabilities
  • Profit (loss) carried forward +€49,654

    up €49,654, from -€1,814 to €47,840

  • Tax, wage and social debts +€9,301

    up €9,301 (+246%), from €3,778 to €13,079

    of which Taxes: +€13,061

  • Trade debts -€1,107

    down €1,107 (-95.3%), from €1,161 to €55

Income statement
  • Gross operating margin +€66,897

    up €66,897, from -€854 to €66,044

  • Taxes +€13,042

    up €13,042 (+71,938%), from €18 to €13,061

  • Depreciation +€1,836

    up €1,836 (+213%), from €862 to €2,698

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€1,814
Gross operating margin +€66,897
Depreciation -€1,836
Other operating charges -€506
Financial charges -€45
Taxes -€13,042
Result 2025 €49,654
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€56,681
Investment €0
Financing €0
Cash 2024 €4,405
Net result for the year +€49,654
Depreciation +€2,698
Receivables within one year -€5,440
Deferred charges and accrued income +€860
Trade debts -€1,107
Tax, wage and social debts +€9,301
Other debts +€580
Accrued charges and deferred income +€134
Cash 2025 €61,085
brings cash intakes cash out
Every line side by side 33 lines
Line Code 2024 2025 Change %
Total assets 20/58 €18,225 €76,787 +€58,562 +321%
Fixed assets 21/28 €7,233 €4,534 -€2,698 -37.3%
Tangible fixed assets 22/27 €7,233 €4,534 -€2,698 -37.3%
Plant, machinery and equipment 23 €3,119 €1,921 -€1,198 -38.4%
Furniture and vehicles 24 €4,114 €2,614 -€1,500 -36.5%
Current assets 29/58 €10,993 €72,253 +€61,260 +557%
Amounts receivable within one year 40/41 €5,728 €11,168 +€5,440 +95.0%
Trade receivables 40 €5,728 €11,168 +€5,440 +95.0%
Cash at bank and in hand 54/58 €4,405 €61,085 +€56,681 +1,287%
Deferred charges and accrued income 490/1 €860 €0 -€860 -100%
Total equity and liabilities 10/49 €18,225 €76,787 +€58,562 +321%
Equity 10/15 -€1,714 €47,940 +€49,654
Contributions 10/11 €100 €100 = 0.0%
Profit (loss) carried forward 14 -€1,814 €47,840 +€49,654
Amounts payable 17/49 €19,939 €28,847 +€8,908 +44.7%
Amounts payable within one year 42/48 €19,939 €28,713 +€8,774 +44.0%
Trade debts 44 €1,161 €55 -€1,107 -95.3%
Suppliers 440/4 €1,161 €55 -€1,107 -95.3%
Taxes, remuneration and social security 45 €3,778 €13,079 +€9,301 +246%
Taxes 450/3 €18 €13,079 +€13,061 +72,038%
Remuneration and social security 454/9 €3,760 €0 -€3,760 -100%
Other amounts payable 47/48 €15,000 €15,580 +€580 +3.9%
Accrued charges and deferred income 492/3 - €134 +€134
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €862 €2,698 +€1,836 +213%
Other operating charges 640/8 €80 €586 +€506 +636%
Gross operating margin 9900 -€854 €66,044 +€66,897
Operating profit (loss) 9901 -€1,796 €62,759 +€64,555
Financial charges 65/66B - €45 +€45
Recurring financial charges 65 - €45 +€45
Profit (loss) for the period before taxes 9903 -€1,796 €62,714 +€64,510
Income taxes 67/77 €18 €13,061 +€13,042 +71,938%
Profit (loss) for the period 9904 -€1,814 €49,654 +€51,468
Profit (loss) for the period to be appropriated 9905 -€1,814 €49,654 +€51,468

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 24 October 2026 via checked.be.