DR.TANIS: 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.
DR.TANIS
Largest movements
- Cash +€28,916
up €28,916 (+25.5%), from €113,379 to €142,295
mainly Net result for the year (+€81,330) and Receivables within one year (+€16,162)
- Receivables within one year -€16,162
down €16,162 (-21.4%), from €75,572 to €59,409
of which Other amounts receivable: -€14,286
- Deferred charges and accrued income +€6,785
up €6,785 (+20.8%), from €32,566 to €39,351
- Tax, wage and social debts +€9,298
up €9,298 (+476%), from €1,952 to €11,250
of which Remuneration and social security: +€9,498
- Profit (loss) carried forward +€6,330
up €6,330 (+2.4%), from €264,421 to €270,751
- Trade debts +€3,049
up €3,049 (+174%), from €1,754 to €4,803
- Gross operating margin -€20,197
down €20,197 (-15.4%), from €131,169 to €110,972
- Taxes -€5,230
down €5,230 (-17.8%), from €29,322 to €24,091
- Depreciation +€2,576
up €2,576 (+64.5%), from €3,993 to €6,569
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 | €279,493 | €296,871 | +€17,378 | +6.2% |
| Fixed assets | 21/28 | €57,976 | €55,815 | -€2,161 | -3.7% |
| Tangible fixed assets | 22/27 | €23,476 | €21,315 | -€2,161 | -9.2% |
| Plant, machinery and equipment | 23 | €14,868 | €14,015 | -€852 | -5.7% |
| Furniture and vehicles | 24 | €8,608 | €7,300 | -€1,308 | -15.2% |
| Financial fixed assets | 28 | €34,500 | €34,500 | = | 0.0% |
| Current assets | 29/58 | €221,517 | €241,056 | +€19,539 | +8.8% |
| Amounts receivable within one year | 40/41 | €75,572 | €59,409 | -€16,162 | -21.4% |
| Trade receivables | 40 | €1,877 | - | -€1,877 | |
| Other amounts receivable | 41 | €73,695 | €59,409 | -€14,286 | -19.4% |
| Cash at bank and in hand | 54/58 | €113,379 | €142,295 | +€28,916 | +25.5% |
| Deferred charges and accrued income | 490/1 | €32,566 | €39,351 | +€6,785 | +20.8% |
| Total equity and liabilities | 10/49 | €279,493 | €296,871 | +€17,378 | +6.2% |
| Equity | 10/15 | €274,421 | €280,751 | +€6,330 | +2.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,421 | €270,751 | +€6,330 | +2.4% |
| Amounts payable | 17/49 | €5,072 | €16,120 | +€11,048 | +218% |
| Amounts payable within one year | 42/48 | €4,506 | €16,053 | +€11,547 | +256% |
| Trade debts | 44 | €1,754 | €4,803 | +€3,049 | +174% |
| Suppliers | 440/4 | €1,754 | €4,803 | +€3,049 | +174% |
| Taxes, remuneration and social security | 45 | €1,952 | €11,250 | +€9,298 | +476% |
| Taxes | 450/3 | €200 | - | -€200 | |
| Remuneration and social security | 454/9 | €1,752 | €11,250 | +€9,498 | +542% |
| Other amounts payable | 47/48 | €800 | - | -€800 | |
| Accrued charges and deferred income | 492/3 | €566 | €67 | -€499 | -88.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,993 | €6,569 | +€2,576 | +64.5% |
| Other operating charges | 640/8 | €177 | €500 | +€323 | +183% |
| Gross operating margin | 9900 | €131,169 | €110,972 | -€20,197 | -15.4% |
| Operating profit (loss) | 9901 | €127,000 | €103,903 | -€23,097 | -18.2% |
| Financial income | 75/76B | €1,359 | €2,298 | +€939 | +69.1% |
| Recurring financial income | 75 | €1,359 | €2,298 | +€939 | +69.1% |
| Financial charges | 65/66B | €939 | €780 | -€159 | -16.9% |
| Recurring financial charges | 65 | €939 | €780 | -€159 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €127,420 | €105,422 | -€21,999 | -17.3% |
| Income taxes | 67/77 | €29,322 | €24,091 | -€5,230 | -17.8% |
| Profit (loss) for the period | 9904 | €98,098 | €81,330 | -€16,768 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €98,098 | €81,330 | -€16,768 | -17.1% |
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 18 October 2026 via checked.be.