ANN STOOP TANDARTS: 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.
ANN STOOP TANDARTS
Largest movements
- Cash -€9,598
down €9,598 (-39.9%), from €24,040 to €14,442
mainly Net result for the year (-€12,876) and Other debts (-€891)
- Tangible fixed assets -€2,578
down €2,578 (-32.8%), from €7,848 to €5,270
of which Land and buildings: -€2,268
- Profit (loss) carried forward -€12,876
down €12,876 (-7.5%), from €172,400 to €159,525
- Gross operating margin -€8,574
down €8,574 (-2,236%), from -€383 to -€8,957
- Depreciation -€1,282
down €1,282 (-33.2%), from €3,860 to €2,578
- Taxes -€828
no longer reported in 2025 (was €828)
- Financial charges +€571
up €571 (+632%), from €90 to €662
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 | €208,812 | €196,036 | -€12,776 | -6.1% |
| Fixed assets | 21/28 | €7,848 | €5,270 | -€2,578 | -32.8% |
| Tangible fixed assets | 22/27 | €7,848 | €5,270 | -€2,578 | -32.8% |
| Land and buildings | 22 | €7,538 | €5,270 | -€2,268 | -30.1% |
| Furniture and vehicles | 24 | €309 | - | -€309 | |
| Current assets | 29/58 | €200,965 | €190,766 | -€10,198 | -5.1% |
| Amounts receivable within one year | 40/41 | €176,925 | €176,325 | -€600 | -0.3% |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €176,325 | €176,325 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,040 | €14,442 | -€9,598 | -39.9% |
| Total equity and liabilities | 10/49 | €208,812 | €196,036 | -€12,776 | -6.1% |
| Equity | 10/15 | €192,860 | €179,985 | -€12,876 | -6.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €172,400 | €159,525 | -€12,876 | -7.5% |
| Amounts payable | 17/49 | €15,952 | €16,052 | +€100 | +0.6% |
| Amounts payable within one year | 42/48 | €1,882 | €1,982 | +€100 | +5.3% |
| Trade debts | 44 | €43 | €1,033 | +€991 | +2,331% |
| Suppliers | 440/4 | €43 | €1,033 | +€991 | +2,331% |
| Other amounts payable | 47/48 | €1,840 | €949 | -€891 | -48.4% |
| Accrued charges and deferred income | 492/3 | €14,069 | €14,069 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,860 | €2,578 | -€1,282 | -33.2% |
| Other operating charges | 640/8 | €649 | €679 | +€31 | +4.7% |
| Gross operating margin | 9900 | -€383 | -€8,957 | -€8,574 | -2,236% |
| Operating profit (loss) | 9901 | -€4,892 | -€12,214 | -€7,322 | -150% |
| Financial charges | 65/66B | €90 | €662 | +€571 | +632% |
| Recurring financial charges | 65 | €90 | €662 | +€571 | +632% |
| Profit (loss) for the period before taxes | 9903 | -€4,983 | -€12,876 | -€7,893 | -158% |
| Income taxes | 67/77 | €828 | - | -€828 | |
| Profit (loss) for the period | 9904 | -€5,810 | -€12,876 | -€7,065 | -122% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,810 | -€12,876 | -€7,065 | -122% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.