Tentenier Nancy: 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.
Tentenier Nancy
Largest movements
- Receivables within one year +€2,177
up €2,177 (+37.9%), from €5,739 to €7,916
- Cash +€1,629
up €1,629 (+27.2%), from €6,000 to €7,629
mainly Net result for the year (+€5,541) and Depreciation (+€1,024)
- Deferred charges and accrued income +€698
new in 2025: €698
- Reserves +€5,541
up €5,541 (+75.4%), from €7,348 to €12,888
- Debts after one year -€2,177
down €2,177 (-58.9%), from €3,698 to €1,520
- Trade debts +€429
up €429 (+217%), from €198 to €627
- Accrued charges and deferred income +€411
up €411 (+112%), from €368 to €779
- Tax, wage and social debts +€223
new in 2025: €223
- Gross operating margin +€2,625
up €2,625 (+21.8%), from €12,022 to €14,648
- Other operating charges -€2,610
down €2,610 (-91.9%), from €2,838 to €229
- Taxes +€1,563
up €1,563 (+237%), from €661 to €2,223
- Financial charges +€1,350
up €1,350 (+193%), from €698 to €2,048
- Depreciation +€744
up €744 (+266%), from €280 to €1,024
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 | €14,601 | €19,229 | +€4,628 | +31.7% |
| Fixed assets | 21/28 | €2,862 | €2,987 | +€125 | +4.4% |
| Tangible fixed assets | 22/27 | €2,862 | €2,987 | +€125 | +4.4% |
| Plant, machinery and equipment | 23 | €2,862 | €2,987 | +€125 | +4.4% |
| Current assets | 29/58 | €11,739 | €16,242 | +€4,504 | +38.4% |
| Amounts receivable within one year | 40/41 | €5,739 | €7,916 | +€2,177 | +37.9% |
| Other amounts receivable | 41 | €5,739 | €7,916 | +€2,177 | +37.9% |
| Cash at bank and in hand | 54/58 | €6,000 | €7,629 | +€1,629 | +27.2% |
| Deferred charges and accrued income | 490/1 | - | €698 | +€698 | |
| Total equity and liabilities | 10/49 | €14,601 | €19,229 | +€4,628 | +31.7% |
| Equity | 10/15 | €7,848 | €13,388 | +€5,541 | +70.6% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €7,348 | €12,888 | +€5,541 | +75.4% |
| Distributable reserves | 133 | €7,348 | €12,888 | +€5,541 | +75.4% |
| Amounts payable | 17/49 | €6,753 | €5,841 | -€912 | -13.5% |
| Amounts payable after more than one year | 17 | €3,698 | €1,520 | -€2,177 | -58.9% |
| Financial debts | 170/4 | €3,698 | €1,520 | -€2,177 | -58.9% |
| Amounts payable within one year | 42/48 | €2,688 | €3,541 | +€854 | +31.8% |
| Current portion of amounts payable after more than one year | 42 | €2,059 | €2,177 | +€118 | +5.7% |
| Financial debts | 43 | €431 | €514 | +€83 | +19.3% |
| Credit institutions | 430/8 | €431 | €514 | +€83 | +19.3% |
| Trade debts | 44 | €198 | €627 | +€429 | +217% |
| Suppliers | 440/4 | €198 | €627 | +€429 | +217% |
| Taxes, remuneration and social security | 45 | - | €223 | +€223 | |
| Taxes | 450/3 | - | €223 | +€223 | |
| Accrued charges and deferred income | 492/3 | €368 | €779 | +€411 | +112% |
| Remuneration, social security and pensions | 62 | €3,647 | €3,583 | -€64 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280 | €1,024 | +€744 | +266% |
| Other operating charges | 640/8 | €2,838 | €229 | -€2,610 | -91.9% |
| Gross operating margin | 9900 | €12,022 | €14,648 | +€2,625 | +21.8% |
| Operating profit (loss) | 9901 | €5,257 | €9,812 | +€4,554 | +86.6% |
| Financial charges | 65/66B | €698 | €2,048 | +€1,350 | +193% |
| Recurring financial charges | 65 | €698 | €2,048 | +€1,350 | +193% |
| Profit (loss) for the period before taxes | 9903 | €4,560 | €7,764 | +€3,204 | +70.3% |
| Income taxes | 67/77 | €661 | €2,223 | +€1,563 | +237% |
| Profit (loss) for the period | 9904 | €3,899 | €5,541 | +€1,642 | +42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,899 | €5,541 | +€1,642 | +42.1% |
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 25 October 2026 via checked.be.