TANDIG: 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.
TANDIG
Largest movements
- Receivables within one year -€16,078
no longer reported in 2025 (was €16,078)
of which Trade receivables: -€14,429
- Cash -€3,197
down €3,197 (-1.9%), from €167,707 to €164,509
mainly Net result for the year (-€23,312) and Trade debts (-€6,436)
- Tangible fixed assets -€2,134
down €2,134 (-38.8%), from €5,506 to €3,372
- Reserves -€23,312
down €23,312 (-13.0%), from €179,562 to €156,250
- Other debts +€7,761
up €7,761 (+566.1%), from €1,371 to €9,132
- Trade debts -€6,436
no longer reported in 2025 (was €6,436)
- Gross operating margin -€100,966
down €100,966, from €80,007 to -€20,959
- Taxes -€15,851
no longer reported in 2025 (was €15,851)
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.
Cash bridge derived
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 | €189,869 | €167,882 | -€21,987 | -11.6% |
| Fixed assets | 21/28 | €5,506 | €3,372 | -€2,134 | -38.8% |
| Tangible fixed assets | 22/27 | €5,506 | €3,372 | -€2,134 | -38.8% |
| Plant, machinery and equipment | 23 | €5,506 | €3,372 | -€2,134 | -38.8% |
| Current assets | 29/58 | €184,363 | €164,509 | -€19,853 | -10.8% |
| Amounts receivable within one year | 40/41 | €16,078 | - | -€16,078 | |
| Trade receivables | 40 | €14,429 | - | -€14,429 | |
| Other amounts receivable | 41 | €1,649 | - | -€1,649 | |
| Cash at bank and in hand | 54/58 | €167,707 | €164,509 | -€3,197 | -1.9% |
| Deferred charges and accrued income | 490/1 | €579 | - | -€579 | |
| Total equity and liabilities | 10/49 | €189,869 | €167,882 | -€21,987 | -11.6% |
| Equity | 10/15 | €182,062 | €158,750 | -€23,312 | -12.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €179,562 | €156,250 | -€23,312 | -13.0% |
| Distributable reserves | 133 | €179,562 | €156,250 | -€23,312 | -13.0% |
| Amounts payable | 17/49 | €7,807 | €9,132 | +€1,325 | +17.0% |
| Amounts payable within one year | 42/48 | €7,807 | €9,132 | +€1,325 | +17.0% |
| Trade debts | 44 | €6,436 | - | -€6,436 | |
| Suppliers | 440/4 | €6,436 | - | -€6,436 | |
| Other amounts payable | 47/48 | €1,371 | €9,132 | +€7,761 | +566.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,134 | €2,134 | +€0 | 0.0% |
| Other operating charges | 640/8 | €832 | €118 | -€714 | -85.8% |
| Gross operating margin | 9900 | €80,007 | -€20,959 | -€100,966 | |
| Operating profit (loss) | 9901 | €77,042 | -€23,211 | -€100,252 | |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.5% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.5% |
| Financial charges | 65/66B | €149 | €101 | -€48 | -32.2% |
| Recurring financial charges | 65 | €149 | €101 | -€48 | -32.2% |
| Profit (loss) for the period before taxes | 9903 | €76,904 | -€23,312 | -€100,216 | |
| Income taxes | 67/77 | €15,851 | - | -€15,851 | |
| Profit (loss) for the period | 9904 | €61,053 | -€23,312 | -€84,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,053 | -€23,312 | -€84,364 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.