TANDELINE: 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.
TANDELINE
Largest movements
- Deferred charges and accrued income -€10,706
down €10,706 (-100.0%), from €10,706 to €0
- Receivables within one year +€10,671
up €10,671 (+133.8%), from €7,973 to €18,644
of which Trade receivables: +€10,804
- Cash -€2,806
down €2,806 (-81.3%), from €3,451 to €646
mainly Receivables within one year (-€10,671) and Net result for the year (-€4,304)
- Tangible fixed assets -€2,651
down €2,651 (-100.0%), from €2,651 to €0
of which Furniture and vehicles: -€2,651
- Profit (loss) carried forward -€4,304
down €4,304 (-66.2%), from -€6,498 to -€10,802
- Trade debts +€3,589
up €3,589 (+90.7%), from €3,956 to €7,545
- Tax, wage and social debts -€3,044
down €3,044 (-80.3%), from €3,790 to €746
of which Remuneration and social security: -€2,267
- Other debts -€1,732
down €1,732 (-32.5%), from €5,328 to €3,595
- Depreciation -€4,275
down €4,275 (-100.0%), from €4,275 to €0
- Gross operating margin -€1,132
down €1,132 (-86.8%), from -€1,304 to -€2,435
- Other operating charges +€723
up €723 (+85.3%), from €847 to €1,570
- Financial income -€605
down €605 (-97.5%), from €620 to €16
- Financial charges -€381
down €381 (-67.8%), from €563 to €181
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,781 | €19,290 | -€5,492 | -22.2% |
| Fixed assets | 21/28 | €2,651 | €0 | -€2,651 | -100.0% |
| Tangible fixed assets | 22/27 | €2,651 | €0 | -€2,651 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,651 | €0 | -€2,651 | -100.0% |
| Current assets | 29/58 | €22,131 | €19,290 | -€2,841 | -12.8% |
| Amounts receivable within one year | 40/41 | €7,973 | €18,644 | +€10,671 | +133.8% |
| Trade receivables | 40 | €5,803 | €16,607 | +€10,804 | +186.2% |
| Other amounts receivable | 41 | €2,170 | €2,037 | -€133 | -6.1% |
| Cash at bank and in hand | 54/58 | €3,451 | €646 | -€2,806 | -81.3% |
| Deferred charges and accrued income | 490/1 | €10,706 | €0 | -€10,706 | -100.0% |
| Total equity and liabilities | 10/49 | €24,781 | €19,290 | -€5,492 | -22.2% |
| Equity | 10/15 | €11,708 | €7,404 | -€4,304 | -36.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,206 | €16,206 | = | 0.0% |
| Distributable reserves | 133 | €16,206 | €16,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,498 | -€10,802 | -€4,304 | -66.2% |
| Amounts payable | 17/49 | €13,073 | €11,886 | -€1,187 | -9.1% |
| Amounts payable within one year | 42/48 | €13,073 | €11,886 | -€1,187 | -9.1% |
| Trade debts | 44 | €3,956 | €7,545 | +€3,589 | +90.7% |
| Suppliers | 440/4 | €3,956 | €7,545 | +€3,589 | +90.7% |
| Taxes, remuneration and social security | 45 | €3,790 | €746 | -€3,044 | -80.3% |
| Taxes | 450/3 | €1,523 | €746 | -€777 | -51.0% |
| Remuneration and social security | 454/9 | €2,267 | €0 | -€2,267 | -100.0% |
| Other amounts payable | 47/48 | €5,328 | €3,595 | -€1,732 | -32.5% |
| Non-recurring operating income | 76A | - | €3,321 | +€3,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,275 | €0 | -€4,275 | -100.0% |
| Other operating charges | 640/8 | €847 | €1,570 | +€723 | +85.3% |
| Gross operating margin | 9900 | -€1,304 | -€2,435 | -€1,132 | -86.8% |
| Operating profit (loss) | 9901 | -€6,426 | -€4,006 | +€2,420 | +37.7% |
| Financial income | 75/76B | €620 | €16 | -€605 | -97.5% |
| Recurring financial income | 75 | €620 | €16 | -€605 | -97.5% |
| Financial charges | 65/66B | €563 | €181 | -€381 | -67.8% |
| Recurring financial charges | 65 | €563 | €181 | -€381 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,368 | -€4,171 | +€2,197 | +34.5% |
| Income taxes | 67/77 | €130 | €133 | +€3 | +2.3% |
| Profit (loss) for the period | 9904 | -€6,498 | -€4,304 | +€2,194 | +33.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,498 | -€4,304 | +€2,194 | +33.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.