TUNA GROUP: 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.
TUNA GROUP
Largest movements
- Receivables within one year -€151,691
down €151,691 (-40.0%), from €378,914 to €227,223
of which Trade receivables: -€122,156
- Cash +€77,159
up €77,159 (+81.5%), from €94,672 to €171,832
mainly Receivables within one year (+€151,691) and Net result for the year (+€31,352)
- Trade debts -€79,378
down €79,378 (-34.7%), from €228,956 to €149,579
- Other debts -€37,521
down €37,521 (-62.5%), from €60,015 to €22,494
- Profit (loss) carried forward +€31,352
up €31,352 (+18.1%), from €173,674 to €205,026
- Tax, wage and social debts +€6,689
up €6,689 (+1,650%), from €405 to €7,095
of which Remuneration and social security: +€6,996
- Turnover +€235,804
up €235,804 (+10.9%), from €2.2m to €2.4m
- Purchases and services +€123,850
up €123,850 (+5.9%), from €2.1m to €2.2m
- Gross operating margin +€111,955
up €111,955 (+254%), from €44,082 to €156,037
- Staff costs +€58,403
up €58,403 (+327%), from €17,882 to €76,285
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 | €483,511 | €404,654 | -€78,857 | -16.3% |
| Fixed assets | 21/28 | €9,925 | €5,600 | -€4,326 | -43.6% |
| Tangible fixed assets | 22/27 | €7,620 | €3,295 | -€4,326 | -56.8% |
| Plant, machinery and equipment | 23 | €3,667 | €248 | -€3,420 | -93.2% |
| Furniture and vehicles | 24 | €3,953 | €3,047 | -€906 | -22.9% |
| Financial fixed assets | 28 | €2,305 | €2,305 | = | 0.0% |
| Current assets | 29/58 | €473,586 | €399,054 | -€74,532 | -15.7% |
| Amounts receivable within one year | 40/41 | €378,914 | €227,223 | -€151,691 | -40.0% |
| Trade receivables | 40 | €287,069 | €164,913 | -€122,156 | -42.6% |
| Other amounts receivable | 41 | €91,845 | €62,310 | -€29,535 | -32.2% |
| Cash at bank and in hand | 54/58 | €94,672 | €171,832 | +€77,159 | +81.5% |
| Total equity and liabilities | 10/49 | €483,511 | €404,654 | -€78,857 | -16.3% |
| Equity | 10/15 | €194,134 | €225,486 | +€31,352 | +16.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,674 | €205,026 | +€31,352 | +18.1% |
| Amounts payable | 17/49 | €289,377 | €179,167 | -€110,209 | -38.1% |
| Amounts payable within one year | 42/48 | €289,377 | €179,167 | -€110,209 | -38.1% |
| Trade debts | 44 | €228,956 | €149,579 | -€79,378 | -34.7% |
| Suppliers | 440/4 | €228,956 | €149,579 | -€79,378 | -34.7% |
| Taxes, remuneration and social security | 45 | €405 | €7,095 | +€6,689 | +1,650% |
| Taxes | 450/3 | €405 | €98 | -€307 | -75.7% |
| Remuneration and social security | 454/9 | - | €6,996 | +€6,996 | |
| Other amounts payable | 47/48 | €60,015 | €22,494 | -€37,521 | -62.5% |
| Turnover | 70 | €2,160,069 | €2,395,873 | +€235,804 | +10.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,115,986 | €2,239,836 | +€123,850 | +5.9% |
| Remuneration, social security and pensions | 62 | €17,882 | €76,285 | +€58,403 | +327% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,022 | €12,002 | -€2,020 | -14.4% |
| Other operating charges | 640/8 | €8,397 | €1,837 | -€6,560 | -78.1% |
| Gross operating margin | 9900 | €44,082 | €156,037 | +€111,955 | +254% |
| Operating profit (loss) | 9901 | €3,782 | €65,913 | +€62,131 | +1,643% |
| Financial income | 75/76B | €614 | €37 | -€577 | -93.9% |
| Recurring financial income | 75 | €613 | €34 | -€579 | -94.4% |
| Non-recurring financial income | 76B | €1 | €3 | +€2 | +350% |
| Financial charges | 65/66B | €4,602 | €7,397 | +€2,796 | +60.8% |
| Recurring financial charges | 65 | €758 | €5,813 | +€5,055 | +667% |
| Non-recurring financial charges | 66B | €3,843 | €1,584 | -€2,259 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | -€206 | €58,553 | +€58,759 | |
| Income taxes | 67/77 | €21,826 | €27,201 | +€5,375 | +24.6% |
| Profit (loss) for the period | 9904 | -€22,032 | €31,352 | +€53,384 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,032 | €31,352 | +€53,384 |
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 28 October 2026 via checked.be.