TAN: what changed
Two fiscal 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.
TAN
Largest movements
- Tangible fixed assets +€12,987
up €12,987 (+10.0%), from €130,163 to €143,150
of which Land and buildings: +€86,041
- Equity +€24,835
up €24,835 (+5.7%), from €436,914 to €461,749
of which Contributions: +€185,070
- Debts -€13,356
down €13,356 (-39.0%), from €34,273 to €20,917
of which Debts within one year: -€13,727
- Financial income +€123,713
new in 2022: €123,713
of which Non-recurring financial income: +€123,670
- Gross operating margin -€49,835
down €49,835 (-58.6%), from €85,062 to €35,227
- Taxes -€13,647
down €13,647 (-81.4%), from €16,770 to €3,123
- Other operating charges +€2,440
new in 2022: €2,440
- Depreciation +€2,135
up €2,135 (+9.4%), from €22,600 to €24,735
From the 2021 result to the 2022 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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €471,187 | €482,666 | +€11,479 | +2.4% |
| Fixed assets | 21/28 | €315,233 | €328,220 | +€12,987 | +4.1% |
| Tangible fixed assets | 22/27 | €130,163 | €143,150 | +€12,987 | +10.0% |
| Land and buildings | 22 | - | €86,041 | +€86,041 | |
| Plant, machinery and equipment | 23 | - | €56,120 | +€56,120 | |
| Furniture and vehicles | 24 | - | €989 | +€989 | |
| Financial fixed assets | 28 | €185,070 | €185,070 | = | 0.0% |
| Current assets | 29/58 | €155,954 | €154,446 | -€1,508 | -1.0% |
| Amounts receivable within one year | 40/41 | €62,268 | €50,666 | -€11,602 | -18.6% |
| Trade receivables | 40 | - | €30,659 | +€30,659 | |
| Other amounts receivable | 41 | - | €20,006 | +€20,006 | |
| Cash at bank and in hand | 54/58 | €43,044 | €103,590 | +€60,546 | +140.7% |
| Deferred charges and accrued income | 490/1 | - | €190 | +€190 | |
| Total equity and liabilities | 10/49 | €471,187 | €482,666 | +€11,479 | +2.4% |
| Equity | 10/15 | €436,914 | €461,749 | +€24,835 | +5.7% |
| Contributions | 10/11 | - | €185,070 | +€185,070 | |
| Reserves | 13 | €48,203 | €56,007 | +€7,804 | +16.2% |
| Non-distributable reserves | 130/1 | - | €18,507 | +€18,507 | |
| Reserves not available under the articles | 1311 | - | €18,507 | +€18,507 | |
| Tax-exempt reserves | 132 | - | €37,500 | +€37,500 | |
| Profit (loss) carried forward | 14 | €194,840 | €215,541 | +€20,701 | +10.6% |
| Investment grants | 15 | - | €5,130 | +€5,130 | |
| Amounts payable | 17/49 | €34,273 | €20,917 | -€13,356 | -39.0% |
| Amounts payable within one year | 42/48 | €33,291 | €19,564 | -€13,727 | -41.2% |
| Trade debts | 44 | €3,924 | €4,559 | +€635 | +16.2% |
| Suppliers | 440/4 | - | €4,559 | +€4,559 | |
| Taxes, remuneration and social security | 45 | - | €5,505 | +€5,505 | |
| Taxes | 450/3 | - | €5,505 | +€5,505 | |
| Other amounts payable | 47/48 | - | €9,500 | +€9,500 | |
| Accrued charges and deferred income | 492/3 | - | €1,353 | +€1,353 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,600 | €24,735 | +€2,135 | +9.4% |
| Other operating charges | 640/8 | - | €2,440 | +€2,440 | |
| Gross operating margin | 9900 | €85,062 | €35,227 | -€49,835 | -58.6% |
| Operating profit (loss) | 9901 | €60,281 | €8,052 | -€52,230 | -86.6% |
| Financial income | 75/76B | - | €123,713 | +€123,713 | |
| Recurring financial income | 75 | €53 | €43 | -€10 | -19.2% |
| Non-recurring financial income | 76B | - | €123,670 | +€123,670 | |
| Financial charges | 65/66B | - | €137 | +€137 | |
| Recurring financial charges | 65 | €35 | €37 | +€1 | +4.0% |
| Non-recurring financial charges | 66B | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | €63,970 | €131,628 | +€67,659 | +105.8% |
| Income taxes | 67/77 | €16,770 | €3,123 | -€13,647 | -81.4% |
| Profit (loss) for the period | 9904 | €47,200 | €128,505 | +€81,305 | +172.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,200 | €128,505 | +€81,305 | +172.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.