TAN & CO: 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.
TAN & CO
Largest movements
- Tangible fixed assets -€32,828
down €32,828 (-4.1%), from €792,179 to €759,351
of which Land and buildings: -€30,785
- Debts after one year -€75,249
down €75,249 (-19.0%), from €395,369 to €320,120
of which Financial debts: -€75,249
- Other debts +€30,050
up €30,050 (+7.8%), from €386,493 to €416,543
- Financial charges -€4,931
down €4,931 (-29.6%), from €16,662 to €11,731
- Gross operating margin -€3,650
down €3,650 (-6.0%), from €61,237 to €57,587
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 | €812,002 | €775,118 | -€36,884 | -4.5% |
| Fixed assets | 21/28 | €792,179 | €759,351 | -€32,828 | -4.1% |
| Tangible fixed assets | 22/27 | €792,179 | €759,351 | -€32,828 | -4.1% |
| Land and buildings | 22 | €769,549 | €738,764 | -€30,785 | -4.0% |
| Plant, machinery and equipment | 23 | €5,484 | €6,380 | +€896 | +16.3% |
| Furniture and vehicles | 24 | €17,146 | €14,207 | -€2,939 | -17.1% |
| Current assets | 29/58 | €19,822 | €15,767 | -€4,056 | -20.5% |
| Amounts receivable within one year | 40/41 | €11,014 | €11,014 | = | 0.0% |
| Trade receivables | 40 | €11,014 | €11,014 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,029 | €1,386 | -€5,642 | -80.3% |
| Deferred charges and accrued income | 490/1 | €1,779 | €3,366 | +€1,587 | +89.2% |
| Total equity and liabilities | 10/49 | €812,002 | €775,118 | -€36,884 | -4.5% |
| Equity | 10/15 | -€47,614 | -€43,997 | +€3,617 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,214 | -€62,597 | +€3,617 | +5.5% |
| Amounts payable | 17/49 | €859,615 | €819,115 | -€40,500 | -4.7% |
| Amounts payable after more than one year | 17 | €395,369 | €320,120 | -€75,249 | -19.0% |
| Financial debts | 170/4 | €275,369 | €200,120 | -€75,249 | -27.3% |
| Other amounts payable | 178/9 | €120,000 | €120,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €458,316 | €494,945 | +€36,629 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €64,907 | €69,035 | +€4,128 | +6.4% |
| Trade debts | 44 | €3,664 | €5,998 | +€2,334 | +63.7% |
| Suppliers | 440/4 | €3,664 | €5,998 | +€2,334 | +63.7% |
| Taxes, remuneration and social security | 45 | €3,252 | €3,369 | +€117 | +3.6% |
| Taxes | 450/3 | €3,252 | €3,369 | +€117 | +3.6% |
| Other amounts payable | 47/48 | €386,493 | €416,543 | +€30,050 | +7.8% |
| Accrued charges and deferred income | 492/3 | €5,930 | €4,050 | -€1,880 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,811 | €38,176 | +€365 | +1.0% |
| Other operating charges | 640/8 | €3,991 | €4,064 | +€73 | +1.8% |
| Gross operating margin | 9900 | €61,237 | €57,587 | -€3,650 | -6.0% |
| Operating profit (loss) | 9901 | €19,435 | €15,348 | -€4,088 | -21.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €16,662 | €11,731 | -€4,931 | -29.6% |
| Recurring financial charges | 65 | €16,662 | €11,731 | -€4,931 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €2,773 | €3,617 | +€844 | +30.4% |
| Profit (loss) for the period | 9904 | €2,773 | €3,617 | +€844 | +30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,773 | €3,617 | +€844 | +30.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.