TANDARTS AERNOUT SOFIE: 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.
TANDARTS AERNOUT SOFIE
Largest movements
- Cash +€64,571
up €64,571 (+50.1%), from €128,966 to €193,538
mainly Net result for the year (+€130,593) and Current investments (+€40,000)
- Tangible fixed assets +€45,815
up €45,815 (+18.3%), from €250,569 to €296,384
of which Furniture and vehicles: +€41,831
- Current investments -€40,000
down €40,000 (-33.3%), from €120,000 to €80,000
- Receivables within one year +€6,394
up €6,394 (+62.0%), from €10,315 to €16,709
of which Other amounts receivable: +€5,488
- Reserves +€97,008
up €97,008 (+27.2%), from €357,245 to €454,253
- Debts after one year -€14,898
down €14,898 (-14.6%), from €101,708 to €86,810
- Current portion of long-term debt -€6,864
down €6,864 (-32.7%), from €21,013 to €14,150
- Gross operating margin +€22,317
up €22,317 (+9.3%), from €238,687 to €261,004
- Taxes +€5,718
up €5,718 (+11.3%), from €50,442 to €56,160
- Depreciation +€4,969
up €4,969 (+17.8%), from €27,921 to €32,890
- Financial income +€2,893
up €2,893 (+140%), from €2,063 to €4,957
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 | €513,302 | €593,719 | +€80,417 | +15.7% |
| Fixed assets | 21/28 | €250,569 | €296,384 | +€45,815 | +18.3% |
| Tangible fixed assets | 22/27 | €250,569 | €296,384 | +€45,815 | +18.3% |
| Land and buildings | 22 | €168,651 | €163,481 | -€5,170 | -3.1% |
| Plant, machinery and equipment | 23 | €32,833 | €48,372 | +€15,539 | +47.3% |
| Furniture and vehicles | 24 | €16,171 | €58,002 | +€41,831 | +259% |
| Other tangible fixed assets | 26 | €32,915 | €26,529 | -€6,385 | -19.4% |
| Current assets | 29/58 | €262,733 | €297,335 | +€34,601 | +13.2% |
| Amounts receivable within one year | 40/41 | €10,315 | €16,709 | +€6,394 | +62.0% |
| Trade receivables | 40 | €5,486 | €6,392 | +€906 | +16.5% |
| Other amounts receivable | 41 | €4,829 | €10,318 | +€5,488 | +114% |
| Current investments | 50/53 | €120,000 | €80,000 | -€40,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €128,966 | €193,538 | +€64,571 | +50.1% |
| Deferred charges and accrued income | 490/1 | €3,452 | €7,088 | +€3,636 | +105% |
| Total equity and liabilities | 10/49 | €513,302 | €593,719 | +€80,417 | +15.7% |
| Equity | 10/15 | €357,745 | €454,753 | +€97,008 | +27.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €357,245 | €454,253 | +€97,008 | +27.2% |
| Distributable reserves | 133 | €357,245 | €454,253 | +€97,008 | +27.2% |
| Amounts payable | 17/49 | €155,557 | €138,966 | -€16,592 | -10.7% |
| Amounts payable after more than one year | 17 | €101,708 | €86,810 | -€14,898 | -14.6% |
| Financial debts | 170/4 | €101,708 | €86,810 | -€14,898 | -14.6% |
| Amounts payable within one year | 42/48 | €53,850 | €52,156 | -€1,694 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €21,013 | €14,150 | -€6,864 | -32.7% |
| Trade debts | 44 | €10,325 | €14,003 | +€3,679 | +35.6% |
| Suppliers | 440/4 | €10,325 | €14,003 | +€3,679 | +35.6% |
| Taxes, remuneration and social security | 45 | €3,727 | €3,821 | +€93 | +2.5% |
| Remuneration and social security | 454/9 | €3,727 | €3,821 | +€93 | +2.5% |
| Other amounts payable | 47/48 | €18,784 | €20,182 | +€1,398 | +7.4% |
| Remuneration, social security and pensions | 62 | €38,098 | €40,108 | +€2,010 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,921 | €32,890 | +€4,969 | +17.8% |
| Other operating charges | 640/8 | €2,764 | €2,789 | +€25 | +0.9% |
| Gross operating margin | 9900 | €238,687 | €261,004 | +€22,317 | +9.3% |
| Operating profit (loss) | 9901 | €169,904 | €185,217 | +€15,313 | +9.0% |
| Financial income | 75/76B | €2,063 | €4,957 | +€2,893 | +140% |
| Recurring financial income | 75 | €2,063 | €4,957 | +€2,893 | +140% |
| Financial charges | 65/66B | €4,144 | €3,421 | -€723 | -17.4% |
| Recurring financial charges | 65 | €4,144 | €3,421 | -€723 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €167,824 | €186,753 | +€18,929 | +11.3% |
| Income taxes | 67/77 | €50,442 | €56,160 | +€5,718 | +11.3% |
| Profit (loss) for the period | 9904 | €117,383 | €130,593 | +€13,210 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,383 | €130,593 | +€13,210 | +11.3% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.