TANDI: what changed
Two fiscal 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.
TANDI
Largest movements
- Cash -€7,181
down €7,181 (-46.5%), from €15,447 to €8,266
mainly Net result for the year (-€7,001) and Receivables within one year (-€4,901)
- Receivables within one year +€4,901
up €4,901 (+14.8%), from €33,099 to €37,999
of which Other amounts receivable: +€7,999
- Profit (loss) carried forward -€7,001
down €7,001 (-24.2%), from €28,876 to €21,875
- Trade debts +€6,126
up €6,126 (+88.9%), from €6,887 to €13,014
- Tax, wage and social debts -€1,843
down €1,843 (-22.0%), from €8,392 to €6,549
of which Remuneration and social security: -€1,104
- Staff costs +€12,755
up €12,755 (+56.4%), from €22,601 to €35,356
- Gross operating margin +€6,230
up €6,230 (+25.8%), from €24,107 to €30,338
- Taxes -€1,415
no longer reported in 2024 (was €1,415)
- Depreciation -€309
down €309 (-40.1%), from €772 to €463
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,999 | €49,541 | -€2,458 | -4.7% |
| Fixed assets | 21/28 | €2,328 | €1,866 | -€463 | -19.9% |
| Tangible fixed assets | 22/27 | €2,228 | €1,766 | -€463 | -20.8% |
| Plant, machinery and equipment | 23 | €1,951 | €1,750 | -€201 | -10.3% |
| Furniture and vehicles | 24 | €278 | €16 | -€262 | -94.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €49,670 | €47,675 | -€1,995 | -4.0% |
| Amounts receivable within one year | 40/41 | €33,099 | €37,999 | +€4,901 | +14.8% |
| Trade receivables | 40 | €26,498 | €23,400 | -€3,099 | -11.7% |
| Other amounts receivable | 41 | €6,600 | €14,599 | +€7,999 | +121.2% |
| Cash at bank and in hand | 54/58 | €15,447 | €8,266 | -€7,181 | -46.5% |
| Deferred charges and accrued income | 490/1 | €1,125 | €1,410 | +€285 | +25.3% |
| Total equity and liabilities | 10/49 | €51,999 | €49,541 | -€2,458 | -4.7% |
| Equity | 10/15 | €33,876 | €26,875 | -€7,001 | -20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,876 | €21,875 | -€7,001 | -24.2% |
| Amounts payable | 17/49 | €18,123 | €22,666 | +€4,543 | +25.1% |
| Amounts payable within one year | 42/48 | €18,009 | €22,298 | +€4,288 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €2,730 | €2,735 | +€5 | +0.2% |
| Trade debts | 44 | €6,887 | €13,014 | +€6,126 | +88.9% |
| Suppliers | 440/4 | €6,887 | €13,014 | +€6,126 | +88.9% |
| Taxes, remuneration and social security | 45 | €8,392 | €6,549 | -€1,843 | -22.0% |
| Taxes | 450/3 | €1,747 | €1,008 | -€739 | -42.3% |
| Remuneration and social security | 454/9 | €6,645 | €5,542 | -€1,104 | -16.6% |
| Accrued charges and deferred income | 492/3 | €114 | €368 | +€255 | +224.4% |
| Remuneration, social security and pensions | 62 | €22,601 | €35,356 | +€12,755 | +56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €772 | €463 | -€309 | -40.1% |
| Other operating charges | 640/8 | €915 | €1,010 | +€95 | +10.4% |
| Gross operating margin | 9900 | €24,107 | €30,338 | +€6,230 | +25.8% |
| Operating profit (loss) | 9901 | -€181 | -€6,491 | -€6,311 | -3492.1% |
| Financial income | 75/76B | €3 | €1 | -€2 | -81.7% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -81.7% |
| Financial charges | 65/66B | €481 | €510 | +€29 | +6.0% |
| Recurring financial charges | 65 | €481 | €510 | +€29 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | -€659 | -€7,001 | -€6,342 | -962.3% |
| Income taxes | 67/77 | €1,415 | - | -€1,415 | |
| Profit (loss) for the period | 9904 | -€2,074 | -€7,001 | -€4,927 | -237.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,074 | -€7,001 | -€4,927 | -237.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.