TANDARTS DE WIT: 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 DE WIT
Largest movements
- Current investments +€40,000
up €40,000 (+40.0%), from €100,000 to €140,000
- Cash +€12,144
up €12,144 (+29.5%), from €41,130 to €53,273
mainly Net result for the year (+€45,318) and Tax, wage and social debts (+€8,941)
- Profit (loss) carried forward +€45,318
up €45,318 (+32.4%), from €139,866 to €185,184
- Tax, wage and social debts +€8,941
new in 2025: €8,941
- Trade debts -€3,529
down €3,529 (-64.5%), from €5,468 to €1,939
- Gross operating margin +€13,440
up €13,440 (+29.9%), from €44,905 to €58,345
- Taxes +€4,665
up €4,665 (+47.5%), from €9,823 to €14,488
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 | €227,202 | €277,933 | +€50,731 | +22.3% |
| Current assets | 29/58 | €227,202 | €277,933 | +€50,731 | +22.3% |
| Amounts receivable within one year | 40/41 | €84,506 | €84,453 | -€53 | -0.1% |
| Other amounts receivable | 41 | €84,506 | €84,453 | -€53 | -0.1% |
| Current investments | 50/53 | €100,000 | €140,000 | +€40,000 | +40.0% |
| Cash at bank and in hand | 54/58 | €41,130 | €53,273 | +€12,144 | +29.5% |
| Deferred charges and accrued income | 490/1 | €1,566 | €206 | -€1,360 | -86.8% |
| Total equity and liabilities | 10/49 | €227,202 | €277,933 | +€50,731 | +22.3% |
| Equity | 10/15 | €221,734 | €267,052 | +€45,318 | +20.4% |
| Contributions | 10/11 | €66,326 | €66,326 | = | 0.0% |
| Reserves | 13 | €15,542 | €15,542 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,814 | €4,814 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,814 | €4,814 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,729 | €10,729 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,866 | €185,184 | +€45,318 | +32.4% |
| Amounts payable | 17/49 | €5,468 | €10,881 | +€5,413 | +99.0% |
| Amounts payable within one year | 42/48 | €5,468 | €10,881 | +€5,413 | +99.0% |
| Trade debts | 44 | €5,468 | €1,939 | -€3,529 | -64.5% |
| Suppliers | 440/4 | €5,468 | €1,939 | -€3,529 | -64.5% |
| Taxes, remuneration and social security | 45 | - | €8,941 | +€8,941 | |
| Taxes | 450/3 | - | €8,941 | +€8,941 | |
| Other operating charges | 640/8 | €1,154 | €1,301 | +€147 | +12.8% |
| Gross operating margin | 9900 | €44,905 | €58,345 | +€13,440 | +29.9% |
| Operating profit (loss) | 9901 | €43,751 | €57,044 | +€13,293 | +30.4% |
| Financial income | 75/76B | €2,367 | €2,891 | +€524 | +22.2% |
| Recurring financial income | 75 | €1,826 | €2,891 | +€1,065 | +58.4% |
| Non-recurring financial income | 76B | €541 | - | -€541 | |
| Financial charges | 65/66B | €218 | €129 | -€89 | -40.9% |
| Recurring financial charges | 65 | €130 | €129 | -€1 | -1.0% |
| Non-recurring financial charges | 66B | €88 | - | -€88 | |
| Profit (loss) for the period before taxes | 9903 | €45,900 | €59,806 | +€13,906 | +30.3% |
| Income taxes | 67/77 | €9,823 | €14,488 | +€4,665 | +47.5% |
| Profit (loss) for the period | 9904 | €36,077 | €45,318 | +€9,241 | +25.6% |
| Profit (loss) for the period to be appropriated | 9905 | €36,077 | €45,318 | +€9,241 | +25.6% |
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 26 October 2026 via checked.be.