TANS: 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.
TANS
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€101,077
down €101,077 (-46.2%), from €218,764 to €117,687
mainly Current investments (-€200,000) and Receivables within one year (-€77,914)
- Receivables within one year +€77,914
up €77,914 (+1102.2%), from €7,069 to €84,984
of which Other amounts receivable: +€78,061
- Receivables after one year -€75,000
down €75,000 (-100.0%), from €75,000 to €0
- Deferred charges and accrued income -€4,832
down €4,832 (-20.4%), from €23,716 to €18,884
- Reserves +€87,318
up €87,318 (+32.0%), from €272,754 to €360,073
- Tax, wage and social debts +€8,527
up €8,527 (+29.5%), from €28,903 to €37,431
of which Taxes: +€10,709
- Other debts -€6,261
down €6,261 (-50.9%), from €12,290 to €6,030
- Trade debts +€6,017
up €6,017 (+39.5%), from €15,236 to €21,252
- Gross operating margin +€42,864
up €42,864 (+18.6%), from €229,928 to €272,792
- Taxes +€14,326
up €14,326 (+51.7%), from €27,721 to €42,047
- Staff costs +€14,031
up €14,031 (+11.6%), from €121,389 to €135,420
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 | €349,278 | €444,858 | +€95,581 | +27.4% |
| Fixed assets | 21/28 | €23,449 | €22,101 | -€1,348 | -5.8% |
| Tangible fixed assets | 22/27 | €23,449 | €22,101 | -€1,348 | -5.8% |
| Plant, machinery and equipment | 23 | €13,556 | €11,383 | -€2,174 | -16.0% |
| Furniture and vehicles | 24 | €1,095 | €1,095 | = | 0.0% |
| Other tangible fixed assets | 26 | €8,798 | €9,623 | +€825 | +9.4% |
| Current assets | 29/58 | €325,828 | €422,757 | +€96,929 | +29.7% |
| Amounts receivable after more than one year | 29 | €75,000 | €0 | -€75,000 | -100.0% |
| Other amounts receivable | 291 | €75,000 | €0 | -€75,000 | -100.0% |
| Stocks and contracts in progress | 3 | €1,279 | €1,203 | -€76 | -6.0% |
| Stocks | 30/36 | €1,279 | €1,203 | -€76 | -6.0% |
| Amounts receivable within one year | 40/41 | €7,069 | €84,984 | +€77,914 | +1102.2% |
| Trade receivables | 40 | €1,711 | €1,564 | -€147 | -8.6% |
| Other amounts receivable | 41 | €5,359 | €83,420 | +€78,061 | +1456.8% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €218,764 | €117,687 | -€101,077 | -46.2% |
| Deferred charges and accrued income | 490/1 | €23,716 | €18,884 | -€4,832 | -20.4% |
| Total equity and liabilities | 10/49 | €349,278 | €444,858 | +€95,581 | +27.4% |
| Equity | 10/15 | €292,754 | €380,073 | +€87,318 | +29.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €272,754 | €360,073 | +€87,318 | +32.0% |
| Distributable reserves | 133 | €272,754 | €360,073 | +€87,318 | +32.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €56,523 | €64,786 | +€8,262 | +14.6% |
| Amounts payable within one year | 42/48 | €56,429 | €64,713 | +€8,283 | +14.7% |
| Trade debts | 44 | €15,236 | €21,252 | +€6,017 | +39.5% |
| Suppliers | 440/4 | €15,236 | €21,252 | +€6,017 | +39.5% |
| Taxes, remuneration and social security | 45 | €28,903 | €37,431 | +€8,527 | +29.5% |
| Taxes | 450/3 | €11,227 | €21,935 | +€10,709 | +95.4% |
| Remuneration and social security | 454/9 | €17,677 | €15,496 | -€2,181 | -12.3% |
| Other amounts payable | 47/48 | €12,290 | €6,030 | -€6,261 | -50.9% |
| Accrued charges and deferred income | 492/3 | €94 | €73 | -€21 | -22.3% |
| Remuneration, social security and pensions | 62 | €121,389 | €135,420 | +€14,031 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,670 | €4,570 | -€100 | -2.1% |
| Other operating charges | 640/8 | €3,183 | €2,831 | -€353 | -11.1% |
| Gross operating margin | 9900 | €229,928 | €272,792 | +€42,864 | +18.6% |
| Operating profit (loss) | 9901 | €100,685 | €129,971 | +€29,286 | +29.1% |
| Financial income | 75/76B | €4,295 | €2,932 | -€1,363 | -31.7% |
| Recurring financial income | 75 | €4,295 | €2,932 | -€1,363 | -31.7% |
| Financial charges | 65/66B | €3,743 | €3,537 | -€206 | -5.5% |
| Recurring financial charges | 65 | €3,743 | €3,537 | -€206 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | €101,237 | €129,366 | +€28,129 | +27.8% |
| Income taxes | 67/77 | €27,721 | €42,047 | +€14,326 | +51.7% |
| Profit (loss) for the period | 9904 | €73,516 | €87,318 | +€13,803 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,516 | €87,318 | +€13,803 | +18.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.