TANDARTS E. SCHROYENS: 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 E. SCHROYENS
Largest movements
- Cash -€43,916
down €43,916 (-18.6%), from €235,976 to €192,060
mainly Contributions, distributions and other (-€105,210) and Other debts (-€38,578)
- Tangible fixed assets -€14,183
down €14,183 (-22.8%), from €62,178 to €47,995
of which Furniture and vehicles: -€10,611
- Other debts -€38,578
down €38,578 (-89.3%), from €43,177 to €4,599
- Reserves -€23,302
down €23,302 (-6.4%), from €361,654 to €338,351
- Tax, wage and social debts +€7,231
up €7,231 (+909%), from €795 to €8,026
- Trade debts -€5,600
down €5,600 (-60.4%), from €9,270 to €3,670
- Depreciation +€3,416
up €3,416 (+28.5%), from €11,985 to €15,401
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 | €415,897 | €355,647 | -€60,250 | -14.5% |
| Fixed assets | 21/28 | €62,228 | €48,045 | -€14,183 | -22.8% |
| Tangible fixed assets | 22/27 | €62,178 | €47,995 | -€14,183 | -22.8% |
| Plant, machinery and equipment | 23 | €3,060 | €2,011 | -€1,049 | -34.3% |
| Furniture and vehicles | 24 | €48,034 | €37,423 | -€10,611 | -22.1% |
| Other tangible fixed assets | 26 | €11,084 | €8,561 | -€2,523 | -22.8% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €353,669 | €307,602 | -€46,067 | -13.0% |
| Amounts receivable within one year | 40/41 | €2,410 | €0 | -€2,410 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,410 | €0 | -€2,410 | -100% |
| Current investments | 50/53 | €112,397 | €112,397 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €235,976 | €192,060 | -€43,916 | -18.6% |
| Deferred charges and accrued income | 490/1 | €2,886 | €3,145 | +€259 | +9.0% |
| Total equity and liabilities | 10/49 | €415,897 | €355,647 | -€60,250 | -14.5% |
| Equity | 10/15 | €362,654 | €339,351 | -€23,302 | -6.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €361,654 | €338,351 | -€23,302 | -6.4% |
| Distributable reserves | 133 | €361,654 | €338,351 | -€23,302 | -6.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,243 | €16,296 | -€36,947 | -69.4% |
| Amounts payable within one year | 42/48 | €53,243 | €16,296 | -€36,947 | -69.4% |
| Trade debts | 44 | €9,270 | €3,670 | -€5,600 | -60.4% |
| Suppliers | 440/4 | €9,270 | €3,670 | -€5,600 | -60.4% |
| Taxes, remuneration and social security | 45 | €795 | €8,026 | +€7,231 | +909% |
| Taxes | 450/3 | €795 | €8,026 | +€7,231 | +909% |
| Other amounts payable | 47/48 | €43,177 | €4,599 | -€38,578 | -89.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,985 | €15,401 | +€3,416 | +28.5% |
| Other operating charges | 640/8 | €1,108 | €957 | -€150 | -13.6% |
| Gross operating margin | 9900 | €129,012 | €129,689 | +€677 | +0.5% |
| Operating profit (loss) | 9901 | €115,920 | €113,331 | -€2,589 | -2.2% |
| Financial income | 75/76B | €3,917 | €3,376 | -€540 | -13.8% |
| Recurring financial income | 75 | €3,917 | €3,376 | -€540 | -13.8% |
| Financial charges | 65/66B | €1,862 | €1,780 | -€82 | -4.4% |
| Recurring financial charges | 65 | €1,862 | €1,780 | -€82 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €117,974 | €114,928 | -€3,047 | -2.6% |
| Income taxes | 67/77 | €33,264 | €33,020 | -€244 | -0.7% |
| Profit (loss) for the period | 9904 | €84,710 | €81,907 | -€2,803 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €84,710 | €81,907 | -€2,803 | -3.3% |
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 14 October 2026 via checked.be.