TANDARTS FARIDA PROVOST: what changed
TANDARTS FARIDA PROVOST
Largest movements
- Tangible fixed assets +€66,499
up €66,499 (+13.4%), from €495,799 to €562,298
of which Plant, machinery and equipment: +€48,234
- Cash -€19,823
down €19,823 (-31.6%), from €62,667 to €42,845
mainly Investment in fixed assets (net) (-€116,978) and Other debts (-€79,459)
- Debts after one year +€97,453
up €97,453 (+89.7%), from €108,625 to €206,078
- Other debts -€79,459
down €79,459 (-89.5%), from €88,751 to €9,292
- Reserves +€43,995
up €43,995 (+17.3%), from €254,676 to €298,672
of which Distributable reserves: +€43,995
- Tax, wage and social debts -€12,291
down €12,291 (-69.0%), from €17,811 to €5,520
of which Taxes: -€12,291
- Current portion of long-term debt +€6,741
up €6,741 (+17.2%), from €39,196 to €45,938
- Gross operating margin -€42,062
down €42,062 (-23.3%), from €180,376 to €138,314
- Taxes -€15,272
down €15,272 (-46.2%), from €33,093 to €17,820
- Depreciation +€11,401
up €11,401 (+29.2%), from €39,078 to €50,479
- Financial income -€3,344
down €3,344 (-99.8%), from €3,350 to €6
- Financial charges +€3,121
up €3,121 (+47.5%), from €6,570 to €9,691
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €560,977 | €605,142 | +€44,166 | +7.9% |
| Fixed assets | 21/28 | €495,799 | €562,298 | +€66,499 | +13.4% |
| Tangible fixed assets | 22/27 | €495,799 | €562,298 | +€66,499 | +13.4% |
| Land and buildings | 22 | €443,317 | €469,984 | +€26,667 | +6.0% |
| Plant, machinery and equipment | 23 | €6,346 | €54,580 | +€48,234 | +760% |
| Furniture and vehicles | 24 | €46,136 | €37,734 | -€8,402 | -18.2% |
| Current assets | 29/58 | €65,178 | €42,845 | -€22,333 | -34.3% |
| Amounts receivable within one year | 40/41 | €2,511 | €0 | -€2,511 | -100% |
| Trade receivables | 40 | €2,511 | €0 | -€2,511 | -100% |
| Cash at bank and in hand | 54/58 | €62,667 | €42,845 | -€19,823 | -31.6% |
| Total equity and liabilities | 10/49 | €560,977 | €605,142 | +€44,166 | +7.9% |
| Equity | 10/15 | €274,676 | €318,672 | +€43,995 | +16.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €254,676 | €298,672 | +€43,995 | +17.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €252,676 | €296,672 | +€43,995 | +17.4% |
| Amounts payable | 17/49 | €286,301 | €286,471 | +€170 | +0.1% |
| Amounts payable after more than one year | 17 | €108,625 | €206,078 | +€97,453 | +89.7% |
| Financial debts | 170/4 | €108,625 | €206,078 | +€97,453 | +89.7% |
| Amounts payable within one year | 42/48 | €174,124 | €80,393 | -€93,731 | -53.8% |
| Current portion of amounts payable after more than one year | 42 | €39,196 | €45,938 | +€6,741 | +17.2% |
| Financial debts | 43 | €5,671 | €0 | -€5,671 | -100% |
| Credit institutions | 430/8 | €5,671 | €0 | -€5,671 | -100% |
| Trade debts | 44 | €22,693 | €19,643 | -€3,051 | -13.4% |
| Suppliers | 440/4 | €22,693 | €19,643 | -€3,051 | -13.4% |
| Taxes, remuneration and social security | 45 | €17,811 | €5,520 | -€12,291 | -69.0% |
| Taxes | 450/3 | €17,811 | €5,520 | -€12,291 | -69.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €88,751 | €9,292 | -€79,459 | -89.5% |
| Accrued charges and deferred income | 492/3 | €3,552 | €0 | -€3,552 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €15,421 | €13,418 | -€2,003 | -13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,078 | €50,479 | +€11,401 | +29.2% |
| Other operating charges | 640/8 | €4,987 | €2,918 | -€2,069 | -41.5% |
| Gross operating margin | 9900 | €180,376 | €138,314 | -€42,062 | -23.3% |
| Operating profit (loss) | 9901 | €120,891 | €71,500 | -€49,391 | -40.9% |
| Financial income | 75/76B | €3,350 | €6 | -€3,344 | -99.8% |
| Recurring financial income | 75 | €3,350 | €6 | -€3,344 | -99.8% |
| Financial charges | 65/66B | €6,570 | €9,691 | +€3,121 | +47.5% |
| Recurring financial charges | 65 | €6,570 | €9,691 | +€3,121 | +47.5% |
| Profit (loss) for the period before taxes | 9903 | €117,672 | €61,816 | -€55,856 | -47.5% |
| Income taxes | 67/77 | €33,093 | €17,820 | -€15,272 | -46.2% |
| Profit (loss) for the period | 9904 | €84,580 | €43,995 | -€40,584 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €84,580 | €43,995 | -€40,584 | -48.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.