SPANPLAFONDS TAMBUYSER: 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.
SPANPLAFONDS TAMBUYSER
Largest movements
- Cash -€3,575
down €3,575 (-9.2%), from €38,985 to €35,410
mainly Contributions, distributions and other (-€87,372) and Trade debts (-€11,110)
- Tangible fixed assets -€2,411
down €2,411 (-19.2%), from €12,526 to €10,115
of which Furniture and vehicles: -€4,924
- Deferred charges and accrued income -€1,139
down €1,139 (-53.4%), from €2,132 to €993
- Profit (loss) carried forward -€45,122
no longer reported in 2025 (was €45,122)
- Other debts +€42,972
up €42,972 (+1,632%), from €2,633 to €45,605
- Trade debts -€11,110
down €11,110 (-88.9%), from €12,497 to €1,388
- Tax, wage and social debts +€6,560
up €6,560 (+437%), from €1,500 to €8,060
- Gross operating margin -€4,320
down €4,320 (-6.7%), from €64,539 to €60,220
- Taxes -€1,538
down €1,538 (-11.4%), from €13,538 to €12,000
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 | €64,752 | €58,053 | -€6,699 | -10.3% |
| Fixed assets | 21/28 | €12,726 | €10,315 | -€2,411 | -18.9% |
| Tangible fixed assets | 22/27 | €12,526 | €10,115 | -€2,411 | -19.2% |
| Plant, machinery and equipment | 23 | - | €2,513 | +€2,513 | |
| Furniture and vehicles | 24 | €12,526 | €7,602 | -€4,924 | -39.3% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €52,026 | €47,738 | -€4,288 | -8.2% |
| Amounts receivable within one year | 40/41 | €10,909 | €11,334 | +€426 | +3.9% |
| Trade receivables | 40 | €5,166 | €8,334 | +€3,168 | +61.3% |
| Other amounts receivable | 41 | €5,743 | €3,000 | -€2,743 | -47.8% |
| Cash at bank and in hand | 54/58 | €38,985 | €35,410 | -€3,575 | -9.2% |
| Deferred charges and accrued income | 490/1 | €2,132 | €993 | -€1,139 | -53.4% |
| Total equity and liabilities | 10/49 | €64,752 | €58,053 | -€6,699 | -10.3% |
| Equity | 10/15 | €48,122 | €3,000 | -€45,122 | -93.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,122 | - | -€45,122 | |
| Amounts payable | 17/49 | €16,630 | €55,053 | +€38,422 | +231% |
| Amounts payable within one year | 42/48 | €16,630 | €55,053 | +€38,422 | +231% |
| Trade debts | 44 | €12,497 | €1,388 | -€11,110 | -88.9% |
| Suppliers | 440/4 | €12,497 | €1,388 | -€11,110 | -88.9% |
| Taxes, remuneration and social security | 45 | €1,500 | €8,060 | +€6,560 | +437% |
| Taxes | 450/3 | €1,500 | €8,060 | +€6,560 | +437% |
| Other amounts payable | 47/48 | €2,633 | €45,605 | +€42,972 | +1,632% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,644 | €5,111 | +€468 | +10.1% |
| Other operating charges | 640/8 | €1,186 | €799 | -€387 | -32.6% |
| Gross operating margin | 9900 | €64,539 | €60,220 | -€4,320 | -6.7% |
| Operating profit (loss) | 9901 | €58,710 | €54,310 | -€4,401 | -7.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -84.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -84.6% |
| Financial charges | 65/66B | €51 | €59 | +€8 | +15.7% |
| Recurring financial charges | 65 | €51 | €59 | +€8 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €58,660 | €54,251 | -€4,409 | -7.5% |
| Income taxes | 67/77 | €13,538 | €12,000 | -€1,538 | -11.4% |
| Profit (loss) for the period | 9904 | €45,122 | €42,251 | -€2,871 | -6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,122 | €42,251 | -€2,871 | -6.4% |
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 21 October 2026 via checked.be.