TAN CONSULT: 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 CONSULT
Largest movements
- Cash -€21,212
down €21,212 (-48.3%), from €43,956 to €22,744
mainly Current portion of long-term debt (-€13,469) and Contributions, distributions and other (-€12,439)
- Receivables within one year -€7,944
down €7,944 (-19.1%), from €41,595 to €33,650
of which Trade receivables: -€7,596
- Tangible fixed assets -€6,860
down €6,860 (-19.2%), from €35,808 to €28,948
of which Plant, machinery and equipment: -€5,916
- Intangible fixed assets -€1,566
down €1,566 (-23.4%), from €6,704 to €5,138
- Current portion of long-term debt -€13,469
down €13,469 (-81.8%), from €16,465 to €2,996
- Reserves -€12,389
down €12,389 (-22.1%), from €56,070 to €43,681
- Tax, wage and social debts -€8,016
down €8,016 (-43.9%), from €18,255 to €10,239
of which Taxes: -€9,446
- Other debts +€4,960
new in 2025: €4,960
- Trade debts -€4,792
down €4,792 (-35.6%), from €13,475 to €8,683
- Financial charges -€6,387
down €6,387 (-83.3%), from €7,672 to €1,284
of which Non-recurring financial charges: -€5,299
- Gross operating margin -€5,291
down €5,291 (-28.5%), from €18,571 to €13,280
- Taxes +€1,536
up €1,536 (+623%), from €246 to €1,782
- Other operating charges -€1,168
down €1,168 (-40.2%), from €2,906 to €1,737
- Financial income -€1,021
down €1,021 (-100.0%), from €1,021 to €0
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 | €130,631 | €93,931 | -€36,701 | -28.1% |
| Fixed assets | 21/28 | €42,512 | €34,086 | -€8,426 | -19.8% |
| Intangible fixed assets | 21 | €6,704 | €5,138 | -€1,566 | -23.4% |
| Tangible fixed assets | 22/27 | €35,808 | €28,948 | -€6,860 | -19.2% |
| Plant, machinery and equipment | 23 | €34,342 | €28,426 | -€5,916 | -17.2% |
| Furniture and vehicles | 24 | €1,466 | €522 | -€944 | -64.4% |
| Current assets | 29/58 | €88,120 | €59,845 | -€28,275 | -32.1% |
| Stocks and contracts in progress | 3 | €2,569 | €3,450 | +€882 | +34.3% |
| Stocks | 30/36 | €2,569 | €3,450 | +€882 | +34.3% |
| Amounts receivable within one year | 40/41 | €41,595 | €33,650 | -€7,944 | -19.1% |
| Trade receivables | 40 | €32,405 | €24,809 | -€7,596 | -23.4% |
| Other amounts receivable | 41 | €9,189 | €8,841 | -€349 | -3.8% |
| Cash at bank and in hand | 54/58 | €43,956 | €22,744 | -€21,212 | -48.3% |
| Total equity and liabilities | 10/49 | €130,631 | €93,931 | -€36,701 | -28.1% |
| Equity | 10/15 | €74,662 | €62,273 | -€12,389 | -16.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €56,070 | €43,681 | -€12,389 | -22.1% |
| Distributable reserves | 133 | €56,070 | €43,681 | -€12,389 | -22.1% |
| Amounts payable | 17/49 | €55,969 | €31,657 | -€24,312 | -43.4% |
| Amounts payable after more than one year | 17 | €7,775 | €4,779 | -€2,996 | -38.5% |
| Financial debts | 170/4 | €7,775 | €4,779 | -€2,996 | -38.5% |
| Amounts payable within one year | 42/48 | €48,194 | €26,878 | -€21,316 | -44.2% |
| Current portion of amounts payable after more than one year | 42 | €16,465 | €2,996 | -€13,469 | -81.8% |
| Trade debts | 44 | €13,475 | €8,683 | -€4,792 | -35.6% |
| Suppliers | 440/4 | €13,475 | €8,683 | -€4,792 | -35.6% |
| Taxes, remuneration and social security | 45 | €18,255 | €10,239 | -€8,016 | -43.9% |
| Taxes | 450/3 | €17,585 | €8,139 | -€9,446 | -53.7% |
| Remuneration and social security | 454/9 | €670 | €2,100 | +€1,430 | +214% |
| Other amounts payable | 47/48 | - | €4,960 | +€4,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,364 | €8,426 | +€62 | +0.7% |
| Other operating charges | 640/8 | €2,906 | €1,737 | -€1,168 | -40.2% |
| Gross operating margin | 9900 | €18,571 | €13,280 | -€5,291 | -28.5% |
| Operating profit (loss) | 9901 | €7,302 | €3,117 | -€4,186 | -57.3% |
| Financial income | 75/76B | €1,021 | €0 | -€1,021 | -100.0% |
| Recurring financial income | 75 | €1,021 | €0 | -€1,021 | -100.0% |
| Financial charges | 65/66B | €7,672 | €1,284 | -€6,387 | -83.3% |
| Recurring financial charges | 65 | €2,373 | €1,284 | -€1,089 | -45.9% |
| Non-recurring financial charges | 66B | €5,299 | - | -€5,299 | |
| Profit (loss) for the period before taxes | 9903 | €651 | €1,833 | +€1,181 | +181% |
| Income taxes | 67/77 | €246 | €1,782 | +€1,536 | +623% |
| Profit (loss) for the period | 9904 | €405 | €50 | -€354 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €405 | €50 | -€354 | -87.5% |
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 23 October 2026 via checked.be.