TENDANCIELLE: 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.
TENDANCIELLE
Largest movements
- Tangible fixed assets -€12,488
down €12,488 (-5.6%), from €224,638 to €212,150
- Receivables within one year -€11,295
down €11,295 (-77.2%), from €14,636 to €3,341
of which Trade receivables: -€11,198
- Stocks and contracts +€9,770
up €9,770 (+58.1%), from €16,824 to €26,594
- Debts after one year -€14,583
down €14,583 (-11.0%), from €132,696 to €118,113
- Profit (loss) carried forward +€7,785
up €7,785 (+187%), from €4,153 to €11,938
- Advances received -€7,648
down €7,648 (-18.5%), from €41,335 to €33,687
- Trade debts -€3,289
down €3,289 (-23.1%), from €14,266 to €10,977
- Gross operating margin +€3,233
up €3,233 (+12.3%), from €26,241 to €29,474
- Financial charges -€2,713
down €2,713 (-41.2%), from €6,583 to €3,870
- Taxes +€1,502
up €1,502 (+90.4%), from €1,662 to €3,164
- Financial income +€1,300
new in 2024: €1,300
- Other operating charges +€342
up €342 (+10.9%), from €3,125 to €3,467
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €312,285 | €294,199 | -€18,086 | -5.8% |
| Fixed assets | 21/28 | €224,638 | €212,150 | -€12,488 | -5.6% |
| Tangible fixed assets | 22/27 | €224,638 | €212,150 | -€12,488 | -5.6% |
| Land and buildings | 22 | €224,638 | €212,150 | -€12,488 | -5.6% |
| Current assets | 29/58 | €87,647 | €82,049 | -€5,598 | -6.4% |
| Stocks and contracts in progress | 3 | €16,824 | €26,594 | +€9,770 | +58.1% |
| Stocks | 30/36 | €16,824 | €26,594 | +€9,770 | +58.1% |
| Amounts receivable within one year | 40/41 | €14,636 | €3,341 | -€11,295 | -77.2% |
| Trade receivables | 40 | €13,298 | €2,100 | -€11,198 | -84.2% |
| Other amounts receivable | 41 | €1,338 | €1,241 | -€97 | -7.2% |
| Current investments | 50/53 | €40,000 | €40,205 | +€205 | +0.5% |
| Cash at bank and in hand | 54/58 | €10,697 | €7,927 | -€2,770 | -25.9% |
| Deferred charges and accrued income | 490/1 | €5,490 | €3,982 | -€1,508 | -27.5% |
| Total equity and liabilities | 10/49 | €312,285 | €294,199 | -€18,086 | -5.8% |
| Equity | 10/15 | €99,613 | €107,398 | +€7,785 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,860 | €76,860 | = | 0.0% |
| Distributable reserves | 133 | €76,860 | €76,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,153 | €11,938 | +€7,785 | +187% |
| Amounts payable | 17/49 | €212,672 | €186,801 | -€25,871 | -12.2% |
| Amounts payable after more than one year | 17 | €132,696 | €118,113 | -€14,583 | -11.0% |
| Financial debts | 170/4 | €132,696 | €118,113 | -€14,583 | -11.0% |
| Amounts payable within one year | 42/48 | €79,976 | €68,688 | -€11,288 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €14,400 | €14,583 | +€183 | +1.3% |
| Financial debts | 43 | €783 | €784 | +€1 | +0.1% |
| Credit institutions | 430/8 | €783 | €784 | +€1 | +0.1% |
| Trade debts | 44 | €14,266 | €10,977 | -€3,289 | -23.1% |
| Suppliers | 440/4 | €14,266 | €10,977 | -€3,289 | -23.1% |
| Advances received on contracts in progress | 46 | €41,335 | €33,687 | -€7,648 | -18.5% |
| Taxes, remuneration and social security | 45 | €8,857 | €6,249 | -€2,608 | -29.4% |
| Taxes | 450/3 | €7,157 | €6,249 | -€908 | -12.7% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €335 | €2,408 | +€2,073 | +619% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,488 | €12,488 | = | 0.0% |
| Other operating charges | 640/8 | €3,125 | €3,467 | +€342 | +10.9% |
| Gross operating margin | 9900 | €26,241 | €29,474 | +€3,233 | +12.3% |
| Operating profit (loss) | 9901 | €10,628 | €13,519 | +€2,891 | +27.2% |
| Financial income | 75/76B | - | €1,300 | +€1,300 | |
| Recurring financial income | 75 | - | €1,300 | +€1,300 | |
| Financial charges | 65/66B | €6,583 | €3,870 | -€2,713 | -41.2% |
| Recurring financial charges | 65 | €6,583 | €3,870 | -€2,713 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €4,045 | €10,949 | +€6,904 | +171% |
| Income taxes | 67/77 | €1,662 | €3,164 | +€1,502 | +90.4% |
| Profit (loss) for the period | 9904 | €2,383 | €7,785 | +€5,402 | +227% |
| Profit (loss) for the period to be appropriated | 9905 | €2,383 | €7,785 | +€5,402 | +227% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.