TANDARTS BASHEER: 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 BASHEER
Largest movements
- Cash +€80,900
up €80,900 (+45.0%), from €179,673 to €260,573
mainly Net result for the year (+€93,800) and Depreciation (+€652)
- Receivables within one year +€8,007
up €8,007 (+31.0%), from €25,802 to €33,809
- Tangible fixed assets +€3,341
up €3,341 (+473%), from €706 to €4,047
- Reserves +€93,800
up €93,800 (+52.3%), from €179,379 to €273,179
- Gross operating margin -€5,041
down €5,041 (-4.0%), from €124,957 to €119,915
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 | €207,046 | €299,329 | +€92,283 | +44.6% |
| Fixed assets | 21/28 | €706 | €4,047 | +€3,341 | +473% |
| Tangible fixed assets | 22/27 | €706 | €4,047 | +€3,341 | +473% |
| Plant, machinery and equipment | 23 | €706 | €4,047 | +€3,341 | +473% |
| Current assets | 29/58 | €206,340 | €295,282 | +€88,942 | +43.1% |
| Amounts receivable within one year | 40/41 | €25,802 | €33,809 | +€8,007 | +31.0% |
| Other amounts receivable | 41 | €25,802 | €33,809 | +€8,007 | +31.0% |
| Cash at bank and in hand | 54/58 | €179,673 | €260,573 | +€80,900 | +45.0% |
| Deferred charges and accrued income | 490/1 | €865 | €900 | +€35 | +4.0% |
| Total equity and liabilities | 10/49 | €207,046 | €299,329 | +€92,283 | +44.6% |
| Equity | 10/15 | €179,379 | €273,179 | +€93,800 | +52.3% |
| Reserves | 13 | €179,379 | €273,179 | +€93,800 | +52.3% |
| Distributable reserves | 133 | €179,379 | €273,179 | +€93,800 | +52.3% |
| Amounts payable | 17/49 | €27,667 | €26,150 | -€1,517 | -5.5% |
| Amounts payable within one year | 42/48 | €27,667 | €26,150 | -€1,517 | -5.5% |
| Trade debts | 44 | €761 | €336 | -€425 | -55.9% |
| Suppliers | 440/4 | €761 | €336 | -€425 | -55.9% |
| Taxes, remuneration and social security | 45 | €26,906 | €25,814 | -€1,092 | -4.1% |
| Taxes | 450/3 | €26,906 | €25,814 | -€1,092 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €652 | +€263 | +67.7% |
| Other operating charges | 640/8 | €68 | €429 | +€361 | +532% |
| Gross operating margin | 9900 | €124,957 | €119,915 | -€5,041 | -4.0% |
| Operating profit (loss) | 9901 | €124,500 | €118,834 | -€5,666 | -4.6% |
| Financial income | 75/76B | €635 | €876 | +€241 | +38.0% |
| Recurring financial income | 75 | €635 | €876 | +€241 | +38.0% |
| Financial charges | 65/66B | €80 | €96 | +€15 | +19.3% |
| Recurring financial charges | 65 | €80 | €96 | +€15 | +19.3% |
| Profit (loss) for the period before taxes | 9903 | €125,055 | €119,614 | -€5,440 | -4.4% |
| Income taxes | 67/77 | €26,906 | €25,814 | -€1,092 | -4.1% |
| Profit (loss) for the period | 9904 | €98,149 | €93,800 | -€4,349 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €98,149 | €93,800 | -€4,349 | -4.4% |
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.