TendanceBois: 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.
TendanceBois
Largest movements
- Tangible fixed assets +€692,944
up €692,944 (+607%), from €114,117 to €807,061
of which Leasing and similar rights: +€517,392
- Stocks and contracts +€29,878
up €29,878 (+54.1%), from €55,217 to €85,095
- Deferred charges and accrued income -€13,257
down €13,257 (-43.6%), from €30,432 to €17,174
- Receivables within one year +€12,537
up €12,537 (+8.1%), from €154,586 to €167,123
of which Other amounts receivable: +€23,517
- Debts after one year +€605,394
up €605,394 (+865%), from €69,952 to €675,346
- Current portion of long-term debt +€54,973
up €54,973 (+189%), from €29,101 to €84,073
- Trade debts +€54,086
up €54,086 (+51.8%), from €104,366 to €158,452
- Reserves +€42,799
up €42,799 (+47.2%), from €90,724 to €133,523
- Advances received -€33,100
no longer reported in 2025 (was €33,100)
- Gross operating margin +€29,746
up €29,746 (+6.2%), from €476,335 to €506,081
- Depreciation +€17,827
up €17,827 (+31.7%), from €56,289 to €74,116
- Other operating charges +€12,215
up €12,215 (+237%), from €5,155 to €17,371
- Staff costs -€5,764
down €5,764 (-1.6%), from €352,386 to €346,622
- Financial charges +€5,450
up €5,450 (+99.3%), from €5,488 to €10,938
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 | €374,239 | €1,099,003 | +€724,764 | +194% |
| Fixed assets | 21/28 | €116,007 | €807,882 | +€691,875 | +596% |
| Intangible fixed assets | 21 | €1,890 | €821 | -€1,069 | -56.6% |
| Tangible fixed assets | 22/27 | €114,117 | €807,061 | +€692,944 | +607% |
| Land and buildings | 22 | - | €51,782 | +€51,782 | |
| Plant, machinery and equipment | 23 | €30,590 | €74,133 | +€43,544 | +142% |
| Furniture and vehicles | 24 | €83,527 | €163,754 | +€80,227 | +96.0% |
| Leasing and similar rights | 25 | - | €517,392 | +€517,392 | |
| Current assets | 29/58 | €258,232 | €291,121 | +€32,889 | +12.7% |
| Stocks and contracts in progress | 3 | €55,217 | €85,095 | +€29,878 | +54.1% |
| Stocks | 30/36 | €55,217 | €85,095 | +€29,878 | +54.1% |
| Amounts receivable within one year | 40/41 | €154,586 | €167,123 | +€12,537 | +8.1% |
| Trade receivables | 40 | €131,275 | €120,295 | -€10,979 | -8.4% |
| Other amounts receivable | 41 | €23,311 | €46,828 | +€23,517 | +101% |
| Cash at bank and in hand | 54/58 | €17,997 | €21,728 | +€3,731 | +20.7% |
| Deferred charges and accrued income | 490/1 | €30,432 | €17,174 | -€13,257 | -43.6% |
| Total equity and liabilities | 10/49 | €374,239 | €1,099,003 | +€724,764 | +194% |
| Equity | 10/15 | €110,724 | €153,523 | +€42,799 | +38.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €90,724 | €133,523 | +€42,799 | +47.2% |
| Distributable reserves | 133 | €90,724 | €133,523 | +€42,799 | +47.2% |
| Amounts payable | 17/49 | €263,515 | €945,480 | +€681,965 | +259% |
| Amounts payable after more than one year | 17 | €69,952 | €675,346 | +€605,394 | +865% |
| Financial debts | 170/4 | €69,952 | €675,346 | +€605,394 | +865% |
| Amounts payable within one year | 42/48 | €192,437 | €265,566 | +€73,129 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €29,101 | €84,073 | +€54,973 | +189% |
| Financial debts | 43 | - | €2,349 | +€2,349 | |
| Credit institutions | 430/8 | - | €2,349 | +€2,349 | |
| Trade debts | 44 | €104,366 | €158,452 | +€54,086 | +51.8% |
| Suppliers | 440/4 | €104,366 | €158,452 | +€54,086 | +51.8% |
| Advances received on contracts in progress | 46 | €33,100 | - | -€33,100 | |
| Taxes, remuneration and social security | 45 | €20,412 | €18,834 | -€1,578 | -7.7% |
| Taxes | 450/3 | €10,823 | €7,883 | -€2,941 | -27.2% |
| Remuneration and social security | 454/9 | €9,589 | €10,952 | +€1,363 | +14.2% |
| Other amounts payable | 47/48 | €5,458 | €1,856 | -€3,602 | -66.0% |
| Accrued charges and deferred income | 492/3 | €1,126 | €4,568 | +€3,443 | +306% |
| Remuneration, social security and pensions | 62 | €352,386 | €346,622 | -€5,764 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,289 | €74,116 | +€17,827 | +31.7% |
| Other operating charges | 640/8 | €5,155 | €17,371 | +€12,215 | +237% |
| Gross operating margin | 9900 | €476,335 | €506,081 | +€29,746 | +6.2% |
| Operating profit (loss) | 9901 | €62,505 | €67,972 | +€5,467 | +8.7% |
| Financial income | 75/76B | €978 | €1,625 | +€647 | +66.2% |
| Recurring financial income | 75 | €978 | €1,625 | +€647 | +66.2% |
| Financial charges | 65/66B | €5,488 | €10,938 | +€5,450 | +99.3% |
| Recurring financial charges | 65 | €5,488 | €10,938 | +€5,450 | +99.3% |
| Profit (loss) for the period before taxes | 9903 | €57,995 | €58,660 | +€664 | +1.1% |
| Income taxes | 67/77 | €16,226 | €15,861 | -€365 | -2.2% |
| Profit (loss) for the period | 9904 | €41,769 | €42,799 | +€1,029 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,769 | €42,799 | +€1,029 | +2.5% |
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 16 October 2026 via checked.be.