Tendresse: 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.
Tendresse
Largest movements
- Receivables within one year -€7,354
down €7,354 (-97.7%), from €7,527 to €173
- Tangible fixed assets -€775
down €775 (-8.8%), from €8,794 to €8,019
- Cash +€359
up €359 (+17.1%), from €2,096 to €2,455
mainly Other debts (+€17,889) and Debts after one year (+€16,440)
- Current portion of long-term debt -€18,195
down €18,195 (-91.0%), from €20,000 to €1,805
- Other debts +€17,889
new in 2025: €17,889
- Profit (loss) carried forward -€16,677
down €16,677 (-64.2%), from -€25,974 to -€42,651
- Debts after one year +€16,440
new in 2025: €16,440
- Tax, wage and social debts -€6,381
down €6,381 (-85.4%), from €7,467 to €1,087
of which Remuneration and social security: -€6,188
- Gross operating margin +€10,665
up €10,665 (+42.7%), from -€25,004 to -€14,339
- Depreciation +€803
up €803 (+242%), from €332 to €1,135
- Financial charges +€652
up €652 (+382%), from €171 to €823
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 | €22,511 | €14,692 | -€7,819 | -34.7% |
| Fixed assets | 21/28 | €8,794 | €8,019 | -€775 | -8.8% |
| Tangible fixed assets | 22/27 | €8,794 | €8,019 | -€775 | -8.8% |
| Plant, machinery and equipment | 23 | €8,794 | €8,019 | -€775 | -8.8% |
| Current assets | 29/58 | €13,718 | €6,673 | -€7,045 | -51.4% |
| Stocks and contracts in progress | 3 | €3,729 | €3,658 | -€72 | -1.9% |
| Stocks | 30/36 | €3,729 | €3,658 | -€72 | -1.9% |
| Amounts receivable within one year | 40/41 | €7,527 | €173 | -€7,354 | -97.7% |
| Other amounts receivable | 41 | €7,527 | €173 | -€7,354 | -97.7% |
| Cash at bank and in hand | 54/58 | €2,096 | €2,455 | +€359 | +17.1% |
| Deferred charges and accrued income | 490/1 | €366 | €388 | +€22 | +6.1% |
| Total equity and liabilities | 10/49 | €22,511 | €14,692 | -€7,819 | -34.7% |
| Equity | 10/15 | -€7,571 | -€24,248 | -€16,677 | -220% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €18,402 | €18,402 | = | 0.0% |
| Distributable reserves | 133 | €18,402 | €18,402 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,974 | -€42,651 | -€16,677 | -64.2% |
| Amounts payable | 17/49 | €30,082 | €38,940 | +€8,858 | +29.4% |
| Amounts payable after more than one year | 17 | - | €16,440 | +€16,440 | |
| Financial debts | 170/4 | - | €16,440 | +€16,440 | |
| Amounts payable within one year | 42/48 | €30,082 | €22,500 | -€7,583 | -25.2% |
| Current portion of amounts payable after more than one year | 42 | €20,000 | €1,805 | -€18,195 | -91.0% |
| Trade debts | 44 | €2,615 | €1,719 | -€896 | -34.2% |
| Suppliers | 440/4 | €2,615 | €1,719 | -€896 | -34.2% |
| Taxes, remuneration and social security | 45 | €7,467 | €1,087 | -€6,381 | -85.4% |
| Taxes | 450/3 | €1,280 | €1,087 | -€193 | -15.1% |
| Remuneration and social security | 454/9 | €6,188 | - | -€6,188 | |
| Other amounts payable | 47/48 | - | €17,889 | +€17,889 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €332 | €1,135 | +€803 | +242% |
| Other operating charges | 640/8 | €394 | €293 | -€101 | -25.7% |
| Gross operating margin | 9900 | -€25,004 | -€14,339 | +€10,665 | +42.7% |
| Operating profit (loss) | 9901 | -€25,729 | -€15,766 | +€9,963 | +38.7% |
| Financial income | 75/76B | €66 | €18 | -€48 | -72.6% |
| Recurring financial income | 75 | €66 | €18 | -€48 | -72.6% |
| Financial charges | 65/66B | €171 | €823 | +€652 | +382% |
| Recurring financial charges | 65 | €171 | €823 | +€652 | +382% |
| Profit (loss) for the period before taxes | 9903 | -€25,834 | -€16,571 | +€9,263 | +35.9% |
| Income taxes | 67/77 | €139 | €106 | -€34 | -24.3% |
| Profit (loss) for the period | 9904 | -€25,974 | -€16,677 | +€9,297 | +35.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,974 | -€16,677 | +€9,297 | +35.8% |
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 18 October 2026 via checked.be.