NEW TANKAUMAT: 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.
NEW TANKAUMAT
Largest movements
- Cash -€88,215
down €88,215 (-55.9%), from €157,785 to €69,570
- Receivables within one year +€69,759
up €69,759 (+19.9%), from €349,903 to €419,662
of which Trade receivables: +€69,293
- Stocks and contracts +€11,191
up €11,191 (+26.7%), from €41,838 to €53,029
- Deferred charges and accrued income +€6,582
new in 2024: €6,582
- Current portion of long-term debt -€8,728
no longer reported in 2024 (was €8,728)
- Trade debts +€7,557
up €7,557 (+20.4%), from €36,971 to €44,528
- Gross operating margin +€24,029
up €24,029 (+31.7%), from €75,770 to €99,799
- Staff costs +€19,413
up €19,413 (+38.6%), from €50,340 to €69,752
- Taxes -€7,830
down €7,830 (-97.9%), from €7,994 to €164
- Financial charges +€3,699
up €3,699 (+40.0%), from €9,249 to €12,948
- Other operating charges +€2,746
up €2,746 (+66.6%), from €4,124 to €6,869
From the 2023 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €588,109 | €583,847 | -€4,262 | -0.7% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €38,152 | €34,572 | -€3,579 | -9.4% |
| Tangible fixed assets | 22/27 | €38,152 | €34,572 | -€3,579 | -9.4% |
| Land and buildings | 22 | €24,636 | €20,931 | -€3,705 | -15.0% |
| Plant, machinery and equipment | 23 | €8,987 | €7,234 | -€1,753 | -19.5% |
| Furniture and vehicles | 24 | €4,528 | €6,407 | +€1,879 | +41.5% |
| Current assets | 29/58 | €549,957 | €549,274 | -€683 | -0.1% |
| Stocks and contracts in progress | 3 | €41,838 | €53,029 | +€11,191 | +26.7% |
| Stocks | 30/36 | €41,838 | €53,029 | +€11,191 | +26.7% |
| Amounts receivable within one year | 40/41 | €349,903 | €419,662 | +€69,759 | +19.9% |
| Trade receivables | 40 | €317,447 | €386,740 | +€69,293 | +21.8% |
| Other amounts receivable | 41 | €32,456 | €32,922 | +€466 | +1.4% |
| Current investments | 50/53 | €431 | €431 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €157,785 | €69,570 | -€88,215 | -55.9% |
| Deferred charges and accrued income | 490/1 | - | €6,582 | +€6,582 | |
| Total equity and liabilities | 10/49 | €588,109 | €583,847 | -€4,262 | -0.7% |
| Equity | 10/15 | €209,208 | €209,805 | +€597 | +0.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €117,017 | €117,017 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,089 | €3,089 | = | 0.0% |
| Distributable reserves | 133 | €111,928 | €111,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,790 | €80,388 | +€597 | +0.7% |
| Amounts payable | 17/49 | €378,901 | €374,041 | -€4,860 | -1.3% |
| Amounts payable within one year | 42/48 | €378,901 | €372,501 | -€6,400 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €8,728 | - | -€8,728 | |
| Financial debts | 43 | €115,000 | €115,000 | = | 0.0% |
| Credit institutions | 430/8 | €115,000 | €115,000 | = | 0.0% |
| Trade debts | 44 | €36,971 | €44,528 | +€7,557 | +20.4% |
| Suppliers | 440/4 | €36,971 | €44,528 | +€7,557 | +20.4% |
| Taxes, remuneration and social security | 45 | €67,075 | €63,600 | -€3,476 | -5.2% |
| Taxes | 450/3 | €59,585 | €52,173 | -€7,411 | -12.4% |
| Remuneration and social security | 454/9 | €7,491 | €11,426 | +€3,936 | +52.5% |
| Other amounts payable | 47/48 | €151,127 | €149,373 | -€1,754 | -1.2% |
| Accrued charges and deferred income | 492/3 | - | €1,541 | +€1,541 | |
| Remuneration, social security and pensions | 62 | €50,340 | €69,752 | +€19,413 | +38.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,317 | €9,574 | +€1,257 | +15.1% |
| Other operating charges | 640/8 | €4,124 | €6,869 | +€2,746 | +66.6% |
| Gross operating margin | 9900 | €75,770 | €99,799 | +€24,029 | +31.7% |
| Operating profit (loss) | 9901 | €12,990 | €13,604 | +€613 | +4.7% |
| Financial income | 75/76B | €1 | €106 | +€104 | +7,567% |
| Recurring financial income | 75 | €1 | €106 | +€104 | +7,567% |
| Financial charges | 65/66B | €9,249 | €12,948 | +€3,699 | +40.0% |
| Recurring financial charges | 65 | €9,249 | €12,948 | +€3,699 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €3,743 | €761 | -€2,982 | -79.7% |
| Income taxes | 67/77 | €7,994 | €164 | -€7,830 | -97.9% |
| Profit (loss) for the period | 9904 | -€4,251 | €597 | +€4,848 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,251 | €597 | +€4,848 |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.