TandLot: 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.
TandLot
Largest movements
- Tangible fixed assets +€37,998
up €37,998 (+193%), from €19,664 to €57,662
of which Furniture and vehicles: +€39,626
- Receivables within one year +€9,581
up €9,581 (+65.7%), from €14,575 to €24,156
of which Other amounts receivable: +€24,156
- Cash -€7,203
down €7,203 (-3.4%), from €214,747 to €207,544
mainly Investment in fixed assets (net) (-€45,966) and Tax, wage and social debts (-€18,201)
- Reserves +€66,112
up €66,112 (+37.7%), from €175,291 to €241,403
of which Distributable reserves: +€66,112
- Tax, wage and social debts -€18,201
down €18,201 (-48.2%), from €37,772 to €19,571
of which Taxes: -€20,683
- Accrued charges and deferred income -€14,575
no longer reported in 2025 (was €14,575)
- Short-term financial debts +€4,213
new in 2025: €4,213
- Gross operating margin +€33,150
up €33,150 (+46.6%), from €71,165 to €104,315
- Taxes +€7,860
up €7,860 (+45.0%), from €17,485 to €25,344
- Financial charges -€5,168
down €5,168 (-71.0%), from €7,281 to €2,112
- Depreciation +€3,837
up €3,837 (+92.9%), from €4,131 to €7,968
- Other operating charges +€1,572
up €1,572 (+130%), from €1,206 to €2,778
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 | €248,986 | €289,361 | +€40,376 | +16.2% |
| Fixed assets | 21/28 | €19,664 | €57,662 | +€37,998 | +193% |
| Tangible fixed assets | 22/27 | €19,664 | €57,662 | +€37,998 | +193% |
| Plant, machinery and equipment | 23 | €15,906 | €14,279 | -€1,627 | -10.2% |
| Furniture and vehicles | 24 | €3,758 | €43,383 | +€39,626 | +1,055% |
| Current assets | 29/58 | €229,322 | €231,699 | +€2,377 | +1.0% |
| Amounts receivable within one year | 40/41 | €14,575 | €24,156 | +€9,581 | +65.7% |
| Trade receivables | 40 | €14,575 | - | -€14,575 | |
| Other amounts receivable | 41 | - | €24,156 | +€24,156 | |
| Cash at bank and in hand | 54/58 | €214,747 | €207,544 | -€7,203 | -3.4% |
| Total equity and liabilities | 10/49 | €248,986 | €289,361 | +€40,376 | +16.2% |
| Equity | 10/15 | €193,891 | €260,003 | +€66,112 | +34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,291 | €241,403 | +€66,112 | +37.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Other | 1319 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €173,431 | €239,543 | +€66,112 | +38.1% |
| Amounts payable | 17/49 | €55,095 | €29,358 | -€25,737 | -46.7% |
| Amounts payable within one year | 42/48 | €40,520 | €29,358 | -€11,162 | -27.5% |
| Financial debts | 43 | - | €4,213 | +€4,213 | |
| Credit institutions | 430/8 | - | €4,213 | +€4,213 | |
| Trade debts | 44 | €143 | €1,131 | +€988 | +691% |
| Suppliers | 440/4 | €143 | €1,131 | +€988 | +691% |
| Taxes, remuneration and social security | 45 | €37,772 | €19,571 | -€18,201 | -48.2% |
| Taxes | 450/3 | €37,772 | €17,088 | -€20,683 | -54.8% |
| Remuneration and social security | 454/9 | - | €2,483 | +€2,483 | |
| Other amounts payable | 47/48 | €2,605 | €4,443 | +€1,838 | +70.6% |
| Accrued charges and deferred income | 492/3 | €14,575 | - | -€14,575 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,131 | €7,968 | +€3,837 | +92.9% |
| Other operating charges | 640/8 | €1,206 | €2,778 | +€1,572 | +130% |
| Gross operating margin | 9900 | €71,165 | €104,315 | +€33,150 | +46.6% |
| Operating profit (loss) | 9901 | €65,828 | €93,569 | +€27,741 | +42.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €7,281 | €2,112 | -€5,168 | -71.0% |
| Recurring financial charges | 65 | €7,281 | €2,112 | -€5,168 | -71.0% |
| Profit (loss) for the period before taxes | 9903 | €58,548 | €91,457 | +€32,909 | +56.2% |
| Income taxes | 67/77 | €17,485 | €25,344 | +€7,860 | +45.0% |
| Profit (loss) for the period | 9904 | €41,063 | €66,112 | +€25,049 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,063 | €66,112 | +€25,049 | +61.0% |
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 17 October 2026 via checked.be.