TenD: 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.
TenD
Largest movements
- Cash +€2,320
up €2,320 (+26.5%), from €8,755 to €11,074
mainly Net result for the year (+€1,063) and Depreciation (+€688)
- Tangible fixed assets -€688
down €688 (-25.7%), from €2,675 to €1,987
- Receivables within one year -€388
no longer reported in 2025 (was €388)
- Profit (loss) carried forward +€1,063
up €1,063 (+65.7%), from €1,618 to €2,681
- Tax, wage and social debts +€298
new in 2025: €298
- Gross operating margin +€2,312
up €2,312, from -€102 to €2,211
- Other operating charges -€38
down €38 (-8.6%), from €437 to €400
- Financial charges +€30
up €30 (+100%), from €30 to €60
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 | €12,298 | €13,551 | +€1,253 | +10.2% |
| Fixed assets | 21/28 | €2,675 | €1,987 | -€688 | -25.7% |
| Tangible fixed assets | 22/27 | €2,675 | €1,987 | -€688 | -25.7% |
| Plant, machinery and equipment | 23 | €2,675 | €1,987 | -€688 | -25.7% |
| Current assets | 29/58 | €9,623 | €11,564 | +€1,941 | +20.2% |
| Amounts receivable within one year | 40/41 | €388 | - | -€388 | |
| Other amounts receivable | 41 | €388 | - | -€388 | |
| Cash at bank and in hand | 54/58 | €8,755 | €11,074 | +€2,320 | +26.5% |
| Deferred charges and accrued income | 490/1 | €480 | €490 | +€9 | +2.0% |
| Total equity and liabilities | 10/49 | €12,298 | €13,551 | +€1,253 | +10.2% |
| Equity | 10/15 | €11,618 | €12,681 | +€1,063 | +9.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,618 | €2,681 | +€1,063 | +65.7% |
| Amounts payable | 17/49 | €680 | €870 | +€190 | +27.9% |
| Amounts payable within one year | 42/48 | €293 | €470 | +€177 | +60.6% |
| Advances received on contracts in progress | 46 | €121 | - | -€121 | |
| Taxes, remuneration and social security | 45 | - | €298 | +€298 | |
| Taxes | 450/3 | - | €298 | +€298 | |
| Other amounts payable | 47/48 | €172 | €172 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €688 | = | 0.0% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | -€102 | €2,211 | +€2,312 | |
| Operating profit (loss) | 9901 | -€1,227 | €1,123 | +€2,350 | |
| Financial charges | 65/66B | €30 | €60 | +€30 | +100% |
| Recurring financial charges | 65 | €30 | €60 | +€30 | +100% |
| Profit (loss) for the period before taxes | 9903 | -€1,257 | €1,063 | +€2,320 | |
| Profit (loss) for the period | 9904 | -€1,257 | €1,063 | +€2,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,257 | €1,063 | +€2,320 |
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 13 October 2026 via checked.be.