TARNARII: 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.
TARNARII
Largest movements
- Receivables within one year +€26,823
up €26,823 (+56.3%), from €47,670 to €74,493
of which Trade receivables: +€24,649
- Tangible fixed assets +€5,730
up €5,730 (+72.6%), from €7,896 to €13,626
of which Furniture and vehicles: +€5,914
- Cash +€3,370
up €3,370 (+18.3%), from €18,431 to €21,801
mainly Net result for the year (+€20,784) and Trade debts (+€16,146)
- Deferred charges and accrued income +€1,131
up €1,131 (+222.5%), from €508 to €1,640
- Profit (loss) carried forward +€20,784
up €20,784 (+60.1%), from €34,606 to €55,390
- Trade debts +€16,146
up €16,146 (+61.7%), from €26,176 to €42,322
- Tax, wage and social debts +€1,223
up €1,223 (+13.5%), from €9,085 to €10,308
- Turnover +€50,376
up €50,376 (+11.3%), from €444,338 to €494,714
- Purchases and services +€49,271
up €49,271 (+12.2%), from €404,393 to €453,664
- Other operating charges -€7,525
down €7,525 (-93.2%), from €8,078 to €553
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 | €75,105 | €112,160 | +€37,055 | +49.3% |
| Fixed assets | 21/28 | €8,496 | €14,226 | +€5,730 | +67.5% |
| Tangible fixed assets | 22/27 | €7,896 | €13,626 | +€5,730 | +72.6% |
| Plant, machinery and equipment | 23 | €6,365 | €6,181 | -€184 | -2.9% |
| Furniture and vehicles | 24 | €1,531 | €7,445 | +€5,914 | +386.4% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €66,609 | €97,934 | +€31,324 | +47.0% |
| Amounts receivable within one year | 40/41 | €47,670 | €74,493 | +€26,823 | +56.3% |
| Trade receivables | 40 | €40,040 | €64,689 | +€24,649 | +61.6% |
| Other amounts receivable | 41 | €7,630 | €9,804 | +€2,175 | +28.5% |
| Cash at bank and in hand | 54/58 | €18,431 | €21,801 | +€3,370 | +18.3% |
| Deferred charges and accrued income | 490/1 | €508 | €1,640 | +€1,131 | +222.5% |
| Total equity and liabilities | 10/49 | €75,105 | €112,160 | +€37,055 | +49.3% |
| Equity | 10/15 | €34,906 | €55,690 | +€20,784 | +59.5% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,606 | €55,390 | +€20,784 | +60.1% |
| Amounts payable | 17/49 | €40,199 | €56,470 | +€16,270 | +40.5% |
| Amounts payable within one year | 42/48 | €40,199 | €56,470 | +€16,270 | +40.5% |
| Trade debts | 44 | €26,176 | €42,322 | +€16,146 | +61.7% |
| Suppliers | 440/4 | €26,176 | €42,322 | +€16,146 | +61.7% |
| Taxes, remuneration and social security | 45 | €9,085 | €10,308 | +€1,223 | +13.5% |
| Taxes | 450/3 | €9,085 | €10,308 | +€1,223 | +13.5% |
| Other amounts payable | 47/48 | €4,939 | €3,839 | -€1,099 | -22.3% |
| Turnover | 70 | €444,338 | €494,714 | +€50,376 | +11.3% |
| Non-recurring operating income | 76A | €144 | - | -€144 | |
| Goods, raw materials, services and sundry goods | 60/61 | €404,393 | €453,664 | +€49,271 | +12.2% |
| Remuneration, social security and pensions | 62 | €2,488 | €1,155 | -€1,333 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,220 | €8,366 | +€4,145 | +98.2% |
| Other operating charges | 640/8 | €8,078 | €553 | -€7,525 | -93.2% |
| Gross operating margin | 9900 | €40,089 | €41,050 | +€961 | +2.4% |
| Operating profit (loss) | 9901 | €25,303 | €30,977 | +€5,674 | +22.4% |
| Financial income | 75/76B | €460 | - | -€460 | |
| Recurring financial income | 75 | €460 | - | -€460 | |
| Financial charges | 65/66B | €98 | €346 | +€248 | +252.3% |
| Recurring financial charges | 65 | €98 | €346 | +€248 | +252.3% |
| Profit (loss) for the period before taxes | 9903 | €25,665 | €30,631 | +€4,966 | +19.4% |
| Income taxes | 67/77 | €9,085 | €9,847 | +€762 | +8.4% |
| Profit (loss) for the period | 9904 | €16,580 | €20,784 | +€4,205 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,580 | €20,784 | +€4,205 | +25.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.