TAN NAIL'S: 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 NAIL'S
Largest movements
- Cash -€2,555
down €2,555 (-60.5%), from €4,224 to €1,670
mainly Net result for the year (-€5,524) and Tax, wage and social debts (-€812)
- Tangible fixed assets -€1,028
down €1,028 (-45.4%), from €2,266 to €1,238
of which Furniture and vehicles: -€622
- Stocks and contracts -€446
down €446 (-5.3%), from €8,373 to €7,928
- Profit (loss) carried forward -€5,524
down €5,524 (-43.9%), from €12,573 to €7,049
- Trade debts +€1,465
up €1,465 (+1,674%), from €88 to €1,553
- Other debts +€885
new in 2023: €885
- Tax, wage and social debts -€812
down €812 (-67.3%), from €1,206 to €394
- Gross operating margin -€8,371
down €8,371, from €4,795 to -€3,575
- Depreciation -€260
down €260 (-20.2%), from €1,288 to €1,028
- Other operating charges +€201
up €201 (+34.4%), from €584 to €785
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,866 | €10,881 | -€3,985 | -26.8% |
| Fixed assets | 21/28 | €2,266 | €1,238 | -€1,028 | -45.4% |
| Tangible fixed assets | 22/27 | €2,266 | €1,238 | -€1,028 | -45.4% |
| Plant, machinery and equipment | 23 | €1,067 | €661 | -€406 | -38.0% |
| Furniture and vehicles | 24 | €1,198 | €576 | -€622 | -51.9% |
| Current assets | 29/58 | €12,600 | €9,643 | -€2,957 | -23.5% |
| Stocks and contracts in progress | 3 | €8,373 | €7,928 | -€446 | -5.3% |
| Stocks | 30/36 | €8,373 | €7,928 | -€446 | -5.3% |
| Amounts receivable within one year | 40/41 | €2 | €45 | +€43 | +1,936% |
| Other amounts receivable | 41 | €2 | €45 | +€43 | +1,936% |
| Cash at bank and in hand | 54/58 | €4,224 | €1,670 | -€2,555 | -60.5% |
| Total equity and liabilities | 10/49 | €14,866 | €10,881 | -€3,985 | -26.8% |
| Equity | 10/15 | €13,573 | €8,049 | -€5,524 | -40.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,573 | €7,049 | -€5,524 | -43.9% |
| Amounts payable | 17/49 | €1,293 | €2,832 | +€1,539 | +119% |
| Amounts payable within one year | 42/48 | €1,293 | €2,832 | +€1,539 | +119% |
| Trade debts | 44 | €88 | €1,553 | +€1,465 | +1,674% |
| Suppliers | 440/4 | €88 | €1,553 | +€1,465 | +1,674% |
| Taxes, remuneration and social security | 45 | €1,206 | €394 | -€812 | -67.3% |
| Taxes | 450/3 | €1,206 | €394 | -€812 | -67.3% |
| Other amounts payable | 47/48 | - | €885 | +€885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,288 | €1,028 | -€260 | -20.2% |
| Other operating charges | 640/8 | €584 | €785 | +€201 | +34.4% |
| Gross operating margin | 9900 | €4,795 | -€3,575 | -€8,371 | |
| Operating profit (loss) | 9901 | €2,923 | -€5,389 | -€8,311 | |
| Financial income | 75/76B | €27 | €22 | -€4 | -16.1% |
| Recurring financial income | 75 | €27 | €22 | -€4 | -16.1% |
| Financial charges | 65/66B | €154 | €158 | +€4 | +2.5% |
| Recurring financial charges | 65 | €154 | €158 | +€4 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €2,796 | -€5,524 | -€8,319 | |
| Profit (loss) for the period | 9904 | €2,796 | -€5,524 | -€8,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,796 | -€5,524 | -€8,319 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.