TENDRE VIOLETTE: what changed
Two fiscal 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.
TENDRE VIOLETTE
Largest movements
- Cash +€38,383
up €38,383 (+41.7%), from €92,000 to €130,383
mainly Trade debts (+€24,395) and Net result for the year (+€11,923)
- Trade debts +€24,395
up €24,395 (+897.9%), from €2,717 to €27,112
- Reserves +€11,923
up €11,923 (+29.8%), from €39,981 to €51,904
of which Distributable reserves: +€11,923
- Other debts +€6,582
up €6,582 (+2.1%), from €314,584 to €321,166
- Financial income +€2,381
up €2,381 (+1028.4%), from €231 to €2,612
- Taxes +€2,189
up €2,189 (+38.1%), from €5,741 to €7,930
- Financial charges -€1,059
down €1,059 (-92.4%), from €1,146 to €87
- Gross operating margin -€667
down €667 (-3.0%), from €22,151 to €21,484
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 | €401,836 | €444,679 | +€42,843 | +10.7% |
| Fixed assets | 21/28 | €29,733 | €32,294 | +€2,561 | +8.6% |
| Tangible fixed assets | 22/27 | €29,733 | €32,294 | +€2,561 | +8.6% |
| Land and buildings | 22 | €23,944 | €22,860 | -€1,083 | -4.5% |
| Plant, machinery and equipment | 23 | €4,800 | €9,040 | +€4,240 | +88.3% |
| Furniture and vehicles | 24 | €990 | €395 | -€595 | -60.1% |
| Current assets | 29/58 | €372,103 | €412,385 | +€40,282 | +10.8% |
| Amounts receivable within one year | 40/41 | €32,034 | €33,921 | +€1,887 | +5.9% |
| Trade receivables | 40 | €31,750 | €31,086 | -€664 | -2.1% |
| Other amounts receivable | 41 | €284 | €2,835 | +€2,551 | +897.9% |
| Current investments | 50/53 | €246,000 | €246,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,000 | €130,383 | +€38,383 | +41.7% |
| Deferred charges and accrued income | 490/1 | €2,069 | €2,081 | +€12 | +0.6% |
| Total equity and liabilities | 10/49 | €401,836 | €444,679 | +€42,843 | +10.7% |
| Equity | 10/15 | €81,446 | €93,369 | +€11,923 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,981 | €51,904 | +€11,923 | +29.8% |
| Non-distributable reserves | 130/1 | €15,360 | €15,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,360 | €15,360 | = | 0.0% |
| Distributable reserves | 133 | €24,621 | €36,544 | +€11,923 | +48.4% |
| Profit (loss) carried forward | 14 | €22,865 | €22,865 | = | 0.0% |
| Amounts payable | 17/49 | €320,390 | €351,311 | +€30,920 | +9.7% |
| Amounts payable within one year | 42/48 | €319,771 | €351,311 | +€31,540 | +9.9% |
| Trade debts | 44 | €2,717 | €27,112 | +€24,395 | +897.9% |
| Suppliers | 440/4 | €2,717 | €27,112 | +€24,395 | +897.9% |
| Advances received on contracts in progress | 46 | - | €1,609 | +€1,609 | |
| Taxes, remuneration and social security | 45 | €2,470 | €1,424 | -€1,047 | -42.4% |
| Taxes | 450/3 | €2,470 | €1,424 | -€1,047 | -42.4% |
| Other amounts payable | 47/48 | €314,584 | €321,166 | +€6,582 | +2.1% |
| Accrued charges and deferred income | 492/3 | €620 | - | -€620 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €1,678 | = | 0.0% |
| Other operating charges | 640/8 | €2,366 | €2,477 | +€112 | +4.7% |
| Gross operating margin | 9900 | €22,151 | €21,484 | -€667 | -3.0% |
| Operating profit (loss) | 9901 | €18,107 | €17,328 | -€778 | -4.3% |
| Financial income | 75/76B | €231 | €2,612 | +€2,381 | +1028.4% |
| Recurring financial income | 75 | €231 | €2,612 | +€2,381 | +1028.4% |
| Financial charges | 65/66B | €1,146 | €87 | -€1,059 | -92.4% |
| Recurring financial charges | 65 | €1,146 | €87 | -€1,059 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | €17,192 | €19,853 | +€2,661 | +15.5% |
| Income taxes | 67/77 | €5,741 | €7,930 | +€2,189 | +38.1% |
| Profit (loss) for the period | 9904 | €11,452 | €11,923 | +€471 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,452 | €11,923 | +€471 | +4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.