Tand mieux: 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.
Tand mieux
Largest movements
- Current investments +€47,291
up €47,291 (+53.3%), from €88,670 to €135,960
- Cash -€37,990
down €37,990 (-30.3%), from €125,186 to €87,196
mainly Current investments (-€47,291) and Receivables within one year (-€3,618)
- Receivables within one year +€3,618
up €3,618 (+29.6%), from €12,203 to €15,820
of which Trade receivables: +€2,214
- Reserves +€9,250
up €9,250 (+4.9%), from €187,171 to €196,422
- Gross operating margin -€60,111
down €60,111 (-82.9%), from €72,506 to €12,395
- Taxes -€11,845
down €11,845 (-83.6%), from €14,174 to €2,329
- Financial income +€4,199
up €4,199 (+41,988,000%), from €0 to €4,199
- Depreciation +€1,035
up €1,035 (+118%), from €878 to €1,914
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 | €232,220 | €243,271 | +€11,051 | +4.8% |
| Fixed assets | 21/28 | €4,862 | €2,949 | -€1,914 | -39.4% |
| Tangible fixed assets | 22/27 | €4,862 | €2,949 | -€1,914 | -39.4% |
| Plant, machinery and equipment | 23 | €4,862 | €2,949 | -€1,914 | -39.4% |
| Current assets | 29/58 | €227,357 | €240,322 | +€12,965 | +5.7% |
| Amounts receivable within one year | 40/41 | €12,203 | €15,820 | +€3,618 | +29.6% |
| Trade receivables | 40 | €12,203 | €14,416 | +€2,214 | +18.1% |
| Other amounts receivable | 41 | - | €1,404 | +€1,404 | |
| Current investments | 50/53 | €88,670 | €135,960 | +€47,291 | +53.3% |
| Cash at bank and in hand | 54/58 | €125,186 | €87,196 | -€37,990 | -30.3% |
| Deferred charges and accrued income | 490/1 | €1,299 | €1,345 | +€47 | +3.6% |
| Total equity and liabilities | 10/49 | €232,220 | €243,271 | +€11,051 | +4.8% |
| Equity | 10/15 | €205,771 | €215,022 | +€9,250 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €187,171 | €196,422 | +€9,250 | +4.9% |
| Distributable reserves | 133 | €187,171 | €196,422 | +€9,250 | +4.9% |
| Amounts payable | 17/49 | €26,449 | €28,249 | +€1,801 | +6.8% |
| Amounts payable within one year | 42/48 | €24,891 | €26,987 | +€2,096 | +8.4% |
| Trade debts | 44 | €3,056 | €1,913 | -€1,143 | -37.4% |
| Suppliers | 440/4 | €3,056 | €1,913 | -€1,143 | -37.4% |
| Taxes, remuneration and social security | 45 | €4,966 | €6,285 | +€1,319 | +26.6% |
| Taxes | 450/3 | €2,397 | €174 | -€2,223 | -92.7% |
| Remuneration and social security | 454/9 | €2,569 | €6,111 | +€3,542 | +138% |
| Other amounts payable | 47/48 | €16,869 | €18,789 | +€1,920 | +11.4% |
| Accrued charges and deferred income | 492/3 | €1,558 | €1,262 | -€295 | -19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €878 | €1,914 | +€1,035 | +118% |
| Other operating charges | 640/8 | €1,025 | €1,054 | +€30 | +2.9% |
| Gross operating margin | 9900 | €72,506 | €12,395 | -€60,111 | -82.9% |
| Operating profit (loss) | 9901 | €70,603 | €9,427 | -€61,176 | -86.6% |
| Financial income | 75/76B | €0 | €4,199 | +€4,199 | +41,988,000% |
| Recurring financial income | 75 | €0 | €4,199 | +€4,199 | +41,988,000% |
| Financial charges | 65/66B | €2,198 | €2,047 | -€151 | -6.9% |
| Recurring financial charges | 65 | €2,198 | €2,047 | -€151 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €68,405 | €11,579 | -€56,826 | -83.1% |
| Income taxes | 67/77 | €14,174 | €2,329 | -€11,845 | -83.6% |
| Profit (loss) for the period | 9904 | €54,231 | €9,250 | -€44,981 | -82.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,231 | €9,250 | -€44,981 | -82.9% |
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 22 October 2026 via checked.be.