Loonbedrijf Tans: 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.
Loonbedrijf Tans
Largest movements
- Tangible fixed assets -€71,390
down €71,390 (-18.7%), from €381,435 to €310,044
of which Plant, machinery and equipment: -€67,250
- Receivables within one year +€16,332
up €16,332 (+21.5%), from €76,045 to €92,377
of which Trade receivables: +€18,133
- Debts after one year -€61,429
down €61,429 (-25.0%), from €245,714 to €184,286
- Trade debts -€17,021
down €17,021 (-99.8%), from €17,062 to €41
- Profit (loss) carried forward +€13,959
up €13,959 (+76.3%), from -€18,294 to -€4,335
- Other debts +€10,000
up €10,000 (+13.3%), from €75,000 to €85,000
- Gross operating margin +€33,316
up €33,316 (+54.4%), from €61,274 to €94,590
- Turnover +€21,222
up €21,222 (+18.1%), from €117,572 to €138,794
- Purchases and services -€12,094
down €12,094 (-21.5%), from €56,298 to €44,203
- Depreciation +€2,686
up €2,686 (+3.9%), from €68,705 to €71,390
- Financial charges -€1,853
down €1,853 (-17.6%), from €10,544 to €8,691
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 | €495,814 | €440,743 | -€55,071 | -11.1% |
| Fixed assets | 21/28 | €381,435 | €310,044 | -€71,390 | -18.7% |
| Tangible fixed assets | 22/27 | €381,435 | €310,044 | -€71,390 | -18.7% |
| Plant, machinery and equipment | 23 | €374,537 | €307,288 | -€67,250 | -18.0% |
| Furniture and vehicles | 24 | €6,897 | €2,757 | -€4,141 | -60.0% |
| Current assets | 29/58 | €114,380 | €130,699 | +€16,319 | +14.3% |
| Stocks and contracts in progress | 3 | - | €1,355 | +€1,355 | |
| Stocks | 30/36 | - | €1,355 | +€1,355 | |
| Amounts receivable within one year | 40/41 | €76,045 | €92,377 | +€16,332 | +21.5% |
| Trade receivables | 40 | €72,937 | €91,069 | +€18,133 | +24.9% |
| Other amounts receivable | 41 | €3,108 | €1,308 | -€1,801 | -57.9% |
| Cash at bank and in hand | 54/58 | €34,384 | €32,899 | -€1,485 | -4.3% |
| Deferred charges and accrued income | 490/1 | €3,950 | €4,068 | +€118 | +3.0% |
| Total equity and liabilities | 10/49 | €495,814 | €440,743 | -€55,071 | -11.1% |
| Equity | 10/15 | €93,706 | €107,665 | +€13,959 | +14.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €62,000 | €62,000 | = | 0.0% |
| Distributable reserves | 133 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,294 | -€4,335 | +€13,959 | +76.3% |
| Amounts payable | 17/49 | €402,108 | €333,078 | -€69,030 | -17.2% |
| Amounts payable after more than one year | 17 | €245,714 | €184,286 | -€61,429 | -25.0% |
| Financial debts | 170/4 | €245,714 | €184,286 | -€61,429 | -25.0% |
| Amounts payable within one year | 42/48 | €153,490 | €146,469 | -€7,021 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €61,429 | €61,429 | = | 0.0% |
| Trade debts | 44 | €17,062 | €41 | -€17,021 | -99.8% |
| Suppliers | 440/4 | €17,062 | €41 | -€17,021 | -99.8% |
| Other amounts payable | 47/48 | €75,000 | €85,000 | +€10,000 | +13.3% |
| Accrued charges and deferred income | 492/3 | €2,903 | €2,323 | -€581 | -20.0% |
| Turnover | 70 | €117,572 | €138,794 | +€21,222 | +18.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,298 | €44,203 | -€12,094 | -21.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,705 | €71,390 | +€2,686 | +3.9% |
| Other operating charges | 640/8 | €534 | €550 | +€16 | +2.9% |
| Gross operating margin | 9900 | €61,274 | €94,590 | +€33,316 | +54.4% |
| Operating profit (loss) | 9901 | -€7,965 | €22,650 | +€30,615 | |
| Financial charges | 65/66B | €10,544 | €8,691 | -€1,853 | -17.6% |
| Recurring financial charges | 65 | €10,544 | €8,691 | -€1,853 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€18,509 | €13,959 | +€32,468 | |
| Profit (loss) for the period | 9904 | -€18,509 | €13,959 | +€32,468 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,509 | €13,959 | +€32,468 |
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 30 October 2026 via checked.be.