TANGRAM: 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.
TANGRAM
Largest movements
- Cash -€10,389
down €10,389 (-58.3%), from €17,804 to €7,415
mainly Other debts (-€115,385) and Accrued charges and deferred income (-€2,956)
- Other debts -€115,385
down €115,385 (-26.3%), from €439,339 to €323,955
- Profit (loss) carried forward +€105,227
up €105,227 (+96.5%), from €109,021 to €214,248
- Gross operating margin -€15,177
down €15,177 (-55.2%), from €27,505 to €12,329
- Financial charges -€9,727
down €9,727 (-67.1%), from €14,501 to €4,774
- Taxes -€1,292
down €1,292 (-40.1%), from €3,220 to €1,929
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
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 | €577,531 | €563,879 | -€13,652 | -2.4% |
| Fixed assets | 21/28 | €550,000 | €550,000 | = | 0.0% |
| Financial fixed assets | 28 | €550,000 | €550,000 | = | 0.0% |
| Current assets | 29/58 | €27,531 | €13,879 | -€13,652 | -49.6% |
| Amounts receivable within one year | 40/41 | €780 | €1,851 | +€1,071 | +137.4% |
| Other amounts receivable | 41 | €780 | €1,851 | +€1,071 | +137.4% |
| Cash at bank and in hand | 54/58 | €17,804 | €7,415 | -€10,389 | -58.3% |
| Deferred charges and accrued income | 490/1 | €8,947 | €4,613 | -€4,334 | -48.4% |
| Total equity and liabilities | 10/49 | €577,531 | €563,879 | -€13,652 | -2.4% |
| Equity | 10/15 | €123,021 | €228,248 | +€105,227 | +85.5% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,021 | €214,248 | +€105,227 | +96.5% |
| Amounts payable | 17/49 | €454,510 | €335,631 | -€118,878 | -26.2% |
| Amounts payable within one year | 42/48 | €447,799 | €331,876 | -€115,923 | -25.9% |
| Trade debts | 44 | €135 | €34 | -€102 | -75.2% |
| Suppliers | 440/4 | €135 | €34 | -€102 | -75.2% |
| Taxes, remuneration and social security | 45 | €8,325 | €7,888 | -€437 | -5.2% |
| Taxes | 450/3 | €6,414 | €5,963 | -€451 | -7.0% |
| Remuneration and social security | 454/9 | €1,911 | €1,925 | +€14 | +0.7% |
| Other amounts payable | 47/48 | €439,339 | €323,955 | -€115,385 | -26.3% |
| Accrued charges and deferred income | 492/3 | €6,711 | €3,755 | -€2,956 | -44.0% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €27,505 | €12,329 | -€15,177 | -55.2% |
| Operating profit (loss) | 9901 | €26,734 | €11,929 | -€14,804 | -55.4% |
| Financial income | 75/76B | €100,009 | €100,000 | -€9 | 0.0% |
| Recurring financial income | 75 | €100,009 | €100,000 | -€9 | 0.0% |
| Financial charges | 65/66B | €14,501 | €4,774 | -€9,727 | -67.1% |
| Recurring financial charges | 65 | €14,501 | €4,774 | -€9,727 | -67.1% |
| Profit (loss) for the period before taxes | 9903 | €112,242 | €107,156 | -€5,086 | -4.5% |
| Income taxes | 67/77 | €3,220 | €1,929 | -€1,292 | -40.1% |
| Profit (loss) for the period | 9904 | €109,021 | €105,227 | -€3,794 | -3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €109,021 | €105,227 | -€3,794 | -3.5% |
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 8 October 2026 via checked.be.