TANDARTS UNAL: 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 UNAL
Largest movements
- Tangible fixed assets +€278,994
up €278,994 (+291%), from €95,863 to €374,857
of which Land and buildings: +€276,819
- Receivables within one year +€7,286
up €7,286 (+6.8%), from €106,868 to €114,154
of which Other amounts receivable: +€58,496
- Debts after one year +€183,376
up €183,376 (+226%), from €81,170 to €264,546
- Reserves +€114,827
up €114,827 (+42.7%), from €268,635 to €383,462
- Tax, wage and social debts -€18,629
down €18,629 (-57.0%), from €32,682 to €14,053
of which Taxes: -€25,108
- Current portion of long-term debt +€8,357
up €8,357 (+29.4%), from €28,451 to €36,809
- Financial charges +€14,855
up €14,855 (+220%), from €6,760 to €21,615
- Depreciation +€14,076
up €14,076 (+46.7%), from €30,149 to €44,225
- Staff costs +€12,115
up €12,115 (+49.3%), from €24,575 to €36,690
- Taxes -€11,974
down €11,974 (-25.3%), from €47,309 to €35,335
- Gross operating margin -€5,157
down €5,157 (-2.0%), from €257,237 to €252,080
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 | €413,841 | €701,429 | +€287,587 | +69.5% |
| Fixed assets | 21/28 | €95,863 | €374,857 | +€278,994 | +291% |
| Tangible fixed assets | 22/27 | €95,863 | €374,857 | +€278,994 | +291% |
| Land and buildings | 22 | €8,812 | €285,631 | +€276,819 | +3,142% |
| Plant, machinery and equipment | 23 | €84,265 | €83,581 | -€685 | -0.8% |
| Furniture and vehicles | 24 | €2,786 | €5,645 | +€2,860 | +103% |
| Current assets | 29/58 | €317,979 | €326,572 | +€8,593 | +2.7% |
| Amounts receivable within one year | 40/41 | €106,868 | €114,154 | +€7,286 | +6.8% |
| Trade receivables | 40 | €51,210 | - | -€51,210 | |
| Other amounts receivable | 41 | €55,658 | €114,154 | +€58,496 | +105% |
| Cash at bank and in hand | 54/58 | €203,993 | €205,772 | +€1,779 | +0.9% |
| Deferred charges and accrued income | 490/1 | €7,118 | €6,646 | -€473 | -6.6% |
| Total equity and liabilities | 10/49 | €413,841 | €701,429 | +€287,587 | +69.5% |
| Equity | 10/15 | €269,635 | €384,462 | +€114,827 | +42.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €268,635 | €383,462 | +€114,827 | +42.7% |
| Distributable reserves | 133 | €268,635 | €383,462 | +€114,827 | +42.7% |
| Amounts payable | 17/49 | €144,206 | €316,967 | +€172,760 | +120% |
| Amounts payable after more than one year | 17 | €81,170 | €264,546 | +€183,376 | +226% |
| Financial debts | 170/4 | €81,170 | €264,546 | +€183,376 | +226% |
| Amounts payable within one year | 42/48 | €63,036 | €52,420 | -€10,616 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | €28,451 | €36,809 | +€8,357 | +29.4% |
| Trade debts | 44 | €1,903 | €1,558 | -€345 | -18.1% |
| Suppliers | 440/4 | €1,903 | €1,558 | -€345 | -18.1% |
| Taxes, remuneration and social security | 45 | €32,682 | €14,053 | -€18,629 | -57.0% |
| Taxes | 450/3 | €29,683 | €4,575 | -€25,108 | -84.6% |
| Remuneration and social security | 454/9 | €2,999 | €9,479 | +€6,479 | +216% |
| Remuneration, social security and pensions | 62 | €24,575 | €36,690 | +€12,115 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,149 | €44,225 | +€14,076 | +46.7% |
| Other operating charges | 640/8 | €1,676 | €3,917 | +€2,242 | +134% |
| Gross operating margin | 9900 | €257,237 | €252,080 | -€5,157 | -2.0% |
| Operating profit (loss) | 9901 | €200,837 | €167,248 | -€33,589 | -16.7% |
| Financial income | 75/76B | €2,817 | €4,529 | +€1,711 | +60.8% |
| Recurring financial income | 75 | €2,817 | €4,529 | +€1,711 | +60.8% |
| Financial charges | 65/66B | €6,760 | €21,615 | +€14,855 | +220% |
| Recurring financial charges | 65 | €6,760 | €21,615 | +€14,855 | +220% |
| Profit (loss) for the period before taxes | 9903 | €196,894 | €150,161 | -€46,733 | -23.7% |
| Income taxes | 67/77 | €47,309 | €35,335 | -€11,974 | -25.3% |
| Profit (loss) for the period | 9904 | €149,585 | €114,827 | -€34,759 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €149,585 | €114,827 | -€34,759 | -23.2% |
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 20 October 2026 via checked.be.