TANS MARK: 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 MARK
Largest movements
- Receivables within one year -€69,322
down €69,322 (-81.8%), from €84,784 to €15,462
of which Trade receivables: -€69,248
- Cash +€32,808
up €32,808 (+72.2%), from €45,425 to €78,234
mainly Receivables within one year (+€69,322) and Depreciation (+€12,409)
- Tangible fixed assets -€11,134
down €11,134 (-6.3%), from €175,586 to €164,452
of which Land and buildings: -€7,127
- Profit (loss) carried forward -€36,533
down €36,533 (-260.6%), from -€14,017 to -€50,549
- Current portion of long-term debt -€10,000
no longer reported in 2025 (was €10,000)
- Purchases and services +€11,924
up €11,924 (+28.5%), from €41,834 to €53,758
- Turnover +€6,907
up €6,907 (+25.3%), from €27,294 to €34,201
- Gross operating margin -€4,863
down €4,863 (-33.4%), from -€14,540 to -€19,404
- Depreciation +€1,067
up €1,067 (+9.4%), from €11,342 to €12,409
- Other operating charges +€702
up €702 (+20.1%), from €3,493 to €4,195
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 | €308,049 | €260,706 | -€47,343 | -15.4% |
| Fixed assets | 21/28 | €175,586 | €164,452 | -€11,134 | -6.3% |
| Tangible fixed assets | 22/27 | €175,586 | €164,452 | -€11,134 | -6.3% |
| Land and buildings | 22 | €152,637 | €145,511 | -€7,127 | -4.7% |
| Plant, machinery and equipment | 23 | €21,194 | €17,865 | -€3,329 | -15.7% |
| Furniture and vehicles | 24 | €1,754 | €1,076 | -€678 | -38.7% |
| Current assets | 29/58 | €132,463 | €96,254 | -€36,209 | -27.3% |
| Amounts receivable within one year | 40/41 | €84,784 | €15,462 | -€69,322 | -81.8% |
| Trade receivables | 40 | €83,598 | €14,350 | -€69,248 | -82.8% |
| Other amounts receivable | 41 | €1,187 | €1,112 | -€74 | -6.2% |
| Cash at bank and in hand | 54/58 | €45,425 | €78,234 | +€32,808 | +72.2% |
| Deferred charges and accrued income | 490/1 | €2,253 | €2,558 | +€305 | +13.6% |
| Total equity and liabilities | 10/49 | €308,049 | €260,706 | -€47,343 | -15.4% |
| Equity | 10/15 | €211,383 | €174,850 | -€36,533 | -17.3% |
| Contributions | 10/11 | €200,200 | €200,200 | = | 0.0% |
| Reserves | 13 | €25,199 | €25,199 | = | 0.0% |
| Distributable reserves | 133 | €25,199 | €25,199 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,017 | -€50,549 | -€36,533 | -260.6% |
| Amounts payable | 17/49 | €96,666 | €85,856 | -€10,810 | -11.2% |
| Amounts payable within one year | 42/48 | €96,522 | €85,794 | -€10,728 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €1,545 | €1,284 | -€262 | -16.9% |
| Suppliers | 440/4 | €1,545 | €1,284 | -€262 | -16.9% |
| Other amounts payable | 47/48 | €84,977 | €84,510 | -€466 | -0.5% |
| Accrued charges and deferred income | 492/3 | €144 | €63 | -€82 | -56.6% |
| Turnover | 70 | €27,294 | €34,201 | +€6,907 | +25.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €41,834 | €53,758 | +€11,924 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,342 | €12,409 | +€1,067 | +9.4% |
| Other operating charges | 640/8 | €3,493 | €4,195 | +€702 | +20.1% |
| Non-recurring operating charges | 66A | €1,131 | - | -€1,131 | |
| Gross operating margin | 9900 | -€14,540 | -€19,404 | -€4,863 | -33.4% |
| Operating profit (loss) | 9901 | -€30,506 | -€36,008 | -€5,502 | -18.0% |
| Financial charges | 65/66B | €717 | €525 | -€192 | -26.7% |
| Recurring financial charges | 65 | €717 | €525 | -€192 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,223 | -€36,533 | -€5,310 | -17.0% |
| Profit (loss) for the period | 9904 | -€31,223 | -€36,533 | -€5,310 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,223 | -€36,533 | -€5,310 | -17.0% |
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 8 October 2026 via checked.be.