TARTINOS: 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.
TARTINOS
Largest movements
- Tangible fixed assets -€3,647
down €3,647 (-41.4%), from €8,800 to €5,153
of which Furniture and vehicles: -€4,926
- Cash +€1,697
up €1,697 (+13.7%), from €12,413 to €14,110
mainly Net result for the year (+€12,295) and Depreciation (+€5,330)
- Receivables within one year -€1,334
down €1,334 (-29.1%), from €4,589 to €3,255
of which Trade receivables: -€1,592
- Stocks and contracts -€465
down €465 (-16.2%), from €2,867 to €2,402
- Deferred charges and accrued income +€355
up €355 (+44.3%), from €800 to €1,155
- Other debts -€15,062
down €15,062 (-26.6%), from €56,562 to €41,500
- Profit (loss) carried forward +€12,295
up €12,295 (+15.3%), from -€80,270 to -€67,975
- Trade debts -€667
down €667 (-83.3%), from €800 to €133
- Gross operating margin +€6,572
up €6,572 (+41.9%), from €15,692 to €22,264
- Other operating charges +€2,997
up €2,997 (+275%), from €1,091 to €4,088
- Financial income +€472
up €472 (+2,379%), from €20 to €491
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 | €29,469 | €26,074 | -€3,394 | -11.5% |
| Fixed assets | 21/28 | €8,800 | €5,153 | -€3,647 | -41.4% |
| Tangible fixed assets | 22/27 | €8,800 | €5,153 | -€3,647 | -41.4% |
| Land and buildings | 22 | €70 | €56 | -€14 | -20.6% |
| Plant, machinery and equipment | 23 | €3,456 | €4,750 | +€1,293 | +37.4% |
| Furniture and vehicles | 24 | €5,273 | €347 | -€4,926 | -93.4% |
| Current assets | 29/58 | €20,669 | €20,922 | +€253 | +1.2% |
| Stocks and contracts in progress | 3 | €2,867 | €2,402 | -€465 | -16.2% |
| Stocks | 30/36 | €2,867 | €2,402 | -€465 | -16.2% |
| Amounts receivable within one year | 40/41 | €4,589 | €3,255 | -€1,334 | -29.1% |
| Trade receivables | 40 | €4,409 | €2,817 | -€1,592 | -36.1% |
| Other amounts receivable | 41 | €180 | €438 | +€258 | +144% |
| Cash at bank and in hand | 54/58 | €12,413 | €14,110 | +€1,697 | +13.7% |
| Deferred charges and accrued income | 490/1 | €800 | €1,155 | +€355 | +44.3% |
| Total equity and liabilities | 10/49 | €29,469 | €26,074 | -€3,394 | -11.5% |
| Equity | 10/15 | -€28,168 | -€15,874 | +€12,295 | +43.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,501 | €33,501 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,052 | €9,052 | = | 0.0% |
| Distributable reserves | 133 | €22,589 | €22,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,270 | -€67,975 | +€12,295 | +15.3% |
| Amounts payable | 17/49 | €57,637 | €41,948 | -€15,689 | -27.2% |
| Amounts payable within one year | 42/48 | €57,637 | €41,948 | -€15,689 | -27.2% |
| Trade debts | 44 | €800 | €133 | -€667 | -83.3% |
| Suppliers | 440/4 | €800 | €133 | -€667 | -83.3% |
| Taxes, remuneration and social security | 45 | €276 | €315 | +€40 | +14.4% |
| Taxes | 450/3 | €276 | €315 | +€40 | +14.4% |
| Other amounts payable | 47/48 | €56,562 | €41,500 | -€15,062 | -26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €5,330 | +€12 | +0.2% |
| Other operating charges | 640/8 | €1,091 | €4,088 | +€2,997 | +275% |
| Gross operating margin | 9900 | €15,692 | €22,264 | +€6,572 | +41.9% |
| Operating profit (loss) | 9901 | €9,283 | €12,846 | +€3,562 | +38.4% |
| Financial income | 75/76B | €20 | €491 | +€472 | +2,379% |
| Recurring financial income | 75 | €20 | €491 | +€472 | +2,379% |
| Financial charges | 65/66B | €708 | €882 | +€174 | +24.5% |
| Recurring financial charges | 65 | €708 | €882 | +€174 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €8,595 | €12,456 | +€3,860 | +44.9% |
| Income taxes | 67/77 | €158 | €161 | +€3 | +1.9% |
| Profit (loss) for the period | 9904 | €8,437 | €12,295 | +€3,857 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,437 | €12,295 | +€3,857 | +45.7% |
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 1 November 2026 via checked.be.