Tandas: 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.
Tandas
Largest movements
- Receivables within one year +€39,483
up €39,483 (+90.9%), from €43,435 to €82,918
of which Other amounts receivable: +€49,483
- Cash -€39,309
down €39,309 (-94.1%), from €41,761 to €2,452
mainly Contributions, distributions and other (-€189,000) and Debts after one year (-€54,015)
- Tangible fixed assets -€35,207
down €35,207 (-8.6%), from €410,196 to €374,988
of which Leasing and similar rights: -€24,581
- Other debts +€92,346
up €92,346 (+364%), from €25,392 to €117,738
- Profit (loss) carried forward -€80,809
down €80,809 (-27.5%), from €294,314 to €213,506
- Debts after one year -€54,015
down €54,015 (-53.2%), from €101,438 to €47,423
- Tax, wage and social debts +€7,543
up €7,543, from €0 to €7,543
of which Remuneration and social security: +€7,543
- Gross operating margin +€47,577
up €47,577 (+26.0%), from €183,259 to €230,836
- Taxes +€8,601
up €8,601 (+33.8%), from €25,418 to €34,019
- Staff costs +€6,245
new in 2025: €6,245
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 | €501,752 | €465,868 | -€35,884 | -7.2% |
| Fixed assets | 21/28 | €410,196 | €374,988 | -€35,207 | -8.6% |
| Tangible fixed assets | 22/27 | €410,196 | €374,988 | -€35,207 | -8.6% |
| Leasing and similar rights | 25 | €48,623 | €24,042 | -€24,581 | -50.6% |
| Other tangible fixed assets | 26 | €361,572 | €350,946 | -€10,626 | -2.9% |
| Current assets | 29/58 | €91,556 | €90,880 | -€676 | -0.7% |
| Amounts receivable within one year | 40/41 | €43,435 | €82,918 | +€39,483 | +90.9% |
| Trade receivables | 40 | €10,000 | €0 | -€10,000 | -100% |
| Other amounts receivable | 41 | €33,435 | €82,918 | +€49,483 | +148% |
| Cash at bank and in hand | 54/58 | €41,761 | €2,452 | -€39,309 | -94.1% |
| Deferred charges and accrued income | 490/1 | €6,360 | €5,510 | -€850 | -13.4% |
| Total equity and liabilities | 10/49 | €501,752 | €465,868 | -€35,884 | -7.2% |
| Equity | 10/15 | €314,774 | €233,966 | -€80,809 | -25.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €294,314 | €213,506 | -€80,809 | -27.5% |
| Amounts payable | 17/49 | €186,977 | €231,902 | +€44,925 | +24.0% |
| Amounts payable after more than one year | 17 | €101,438 | €47,423 | -€54,015 | -53.2% |
| Financial debts | 170/4 | €101,438 | €47,423 | -€54,015 | -53.2% |
| Amounts payable within one year | 42/48 | €82,990 | €181,424 | +€98,434 | +119% |
| Current portion of amounts payable after more than one year | 42 | €54,153 | €54,015 | -€138 | -0.3% |
| Trade debts | 44 | €3,445 | €2,128 | -€1,317 | -38.2% |
| Suppliers | 440/4 | €3,445 | €2,128 | -€1,317 | -38.2% |
| Taxes, remuneration and social security | 45 | €0 | €7,543 | +€7,543 | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | - | €7,543 | +€7,543 | |
| Other amounts payable | 47/48 | €25,392 | €117,738 | +€92,346 | +364% |
| Accrued charges and deferred income | 492/3 | €2,549 | €3,056 | +€507 | +19.9% |
| Remuneration, social security and pensions | 62 | - | €6,245 | +€6,245 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,899 | €74,894 | +€1,995 | +2.7% |
| Other operating charges | 640/8 | €6,206 | €5,603 | -€603 | -9.7% |
| Gross operating margin | 9900 | €183,259 | €230,836 | +€47,577 | +26.0% |
| Operating profit (loss) | 9901 | €104,154 | €144,094 | +€39,940 | +38.3% |
| Financial income | 75/76B | €574 | €74 | -€500 | -87.0% |
| Recurring financial income | 75 | €574 | €74 | -€500 | -87.0% |
| Financial charges | 65/66B | €2,638 | €1,959 | -€680 | -25.8% |
| Recurring financial charges | 65 | €2,638 | €1,959 | -€680 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €102,090 | €142,210 | +€40,120 | +39.3% |
| Income taxes | 67/77 | €25,418 | €34,019 | +€8,601 | +33.8% |
| Profit (loss) for the period | 9904 | €76,673 | €108,191 | +€31,519 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,673 | €108,191 | +€31,519 | +41.1% |
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 19 October 2026 via checked.be.