DE TARTINE: 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.
DE TARTINE
Largest movements
- Cash -€3,254
down €3,254 (-9.2%), from €35,355 to €32,101
mainly Other debts (-€10,644) and Accrued charges and deferred income (-€4,972)
- Deferred charges and accrued income +€3,241
up €3,241 (+353%), from €917 to €4,158
- Stocks and contracts +€2,242
up €2,242 (+8.8%), from €25,370 to €27,612
- Tangible fixed assets -€1,836
down €1,836 (-26.2%), from €7,001 to €5,165
of which Other tangible fixed assets: -€1,520
- Trade debts +€23,060
up €23,060 (+158%), from €14,624 to €37,684
- Other debts -€10,644
down €10,644 (-47.6%), from €22,356 to €11,713
- Accrued charges and deferred income -€4,972
down €4,972 (-100%), from €4,972 to €0
- Tax, wage and social debts -€4,392
down €4,392 (-37.9%), from €11,597 to €7,205
of which Taxes: -€2,649
- Profit (loss) carried forward -€3,046
down €3,046 (-10.9%), from €27,936 to €24,891
- Staff costs -€4,752
down €4,752 (-13.9%), from €34,120 to €29,368
- Gross operating margin -€3,456
down €3,456 (-9.7%), from €35,546 to €32,090
- Financial income +€2,619
up €2,619 (+29.7%), from €8,825 to €11,443
- Financial charges +€2,020
up €2,020 (+26.1%), from €7,737 to €9,758
of which Non-recurring financial charges: +€3,840
- Other operating charges +€1,158
up €1,158 (+32.6%), from €3,553 to €4,711
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 | €101,946 | €101,952 | +€6 | 0.0% |
| Fixed assets | 21/28 | €7,002 | €5,166 | -€1,836 | -26.2% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €7,001 | €5,165 | -€1,836 | -26.2% |
| Furniture and vehicles | 24 | €568 | €252 | -€316 | -55.6% |
| Other tangible fixed assets | 26 | €6,433 | €4,913 | -€1,520 | -23.6% |
| Current assets | 29/58 | €94,944 | €96,786 | +€1,842 | +1.9% |
| Stocks and contracts in progress | 3 | €25,370 | €27,612 | +€2,242 | +8.8% |
| Stocks | 30/36 | €25,370 | €27,612 | +€2,242 | +8.8% |
| Amounts receivable within one year | 40/41 | €33,301 | €32,915 | -€386 | -1.2% |
| Trade receivables | 40 | €31,932 | €31,546 | -€386 | -1.2% |
| Other amounts receivable | 41 | €1,369 | €1,369 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,355 | €32,101 | -€3,254 | -9.2% |
| Deferred charges and accrued income | 490/1 | €917 | €4,158 | +€3,241 | +353% |
| Total equity and liabilities | 10/49 | €101,946 | €101,952 | +€6 | 0.0% |
| Equity | 10/15 | €48,396 | €45,351 | -€3,046 | -6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,936 | €24,891 | -€3,046 | -10.9% |
| Amounts payable | 17/49 | €53,549 | €56,602 | +€3,052 | +5.7% |
| Amounts payable within one year | 42/48 | €48,577 | €56,602 | +€8,024 | +16.5% |
| Trade debts | 44 | €14,624 | €37,684 | +€23,060 | +158% |
| Suppliers | 440/4 | €14,624 | €37,684 | +€23,060 | +158% |
| Taxes, remuneration and social security | 45 | €11,597 | €7,205 | -€4,392 | -37.9% |
| Taxes | 450/3 | €7,734 | €5,085 | -€2,649 | -34.3% |
| Remuneration and social security | 454/9 | €3,863 | €2,120 | -€1,742 | -45.1% |
| Other amounts payable | 47/48 | €22,356 | €11,713 | -€10,644 | -47.6% |
| Accrued charges and deferred income | 492/3 | €4,972 | €0 | -€4,972 | -100% |
| Remuneration, social security and pensions | 62 | €34,120 | €29,368 | -€4,752 | -13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,836 | €1,836 | = | 0.0% |
| Other operating charges | 640/8 | €3,553 | €4,711 | +€1,158 | +32.6% |
| Gross operating margin | 9900 | €35,546 | €32,090 | -€3,456 | -9.7% |
| Operating profit (loss) | 9901 | -€3,963 | -€3,825 | +€139 | +3.5% |
| Financial income | 75/76B | €8,825 | €11,443 | +€2,619 | +29.7% |
| Recurring financial income | 75 | €8,825 | €11,443 | +€2,619 | +29.7% |
| Financial charges | 65/66B | €7,737 | €9,758 | +€2,020 | +26.1% |
| Recurring financial charges | 65 | €7,737 | €5,918 | -€1,820 | -23.5% |
| Non-recurring financial charges | 66B | - | €3,840 | +€3,840 | |
| Profit (loss) for the period before taxes | 9903 | -€2,876 | -€2,139 | +€737 | +25.6% |
| Income taxes | 67/77 | - | €906 | +€906 | |
| Profit (loss) for the period | 9904 | -€2,876 | -€3,046 | -€170 | -5.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,876 | -€3,046 | -€170 | -5.9% |
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 28 October 2026 via checked.be.