B&C TAPIJTCLEAN: 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.
B&C TAPIJTCLEAN
Largest movements
- Cash +€10,112
up €10,112 (+255%), from €3,964 to €14,076
mainly Net result for the year (+€8,259) and Trade debts (+€3,361)
- Receivables within one year +€1,569
up €1,569 (+22.0%), from €7,149 to €8,718
of which Other amounts receivable: +€2,481
- Tangible fixed assets +€1,182
up €1,182 (+21.1%), from €5,603 to €6,785
of which Furniture and vehicles: +€986
- Profit (loss) carried forward +€8,259
up €8,259, from -€2,738 to €5,521
- Trade debts +€3,361
up €3,361 (+470%), from €716 to €4,077
- Tax, wage and social debts +€1,244
up €1,244 (+182%), from €683 to €1,927
- Gross operating margin +€11,491
up €11,491 (+609%), from €1,886 to €13,377
- Taxes +€1,927
new in 2025: €1,927
- Other operating charges +€656
up €656 (+103%), from €633 to €1,289
- Depreciation +€254
up €254 (+13.9%), from €1,833 to €2,087
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 | €17,261 | €30,125 | +€12,864 | +74.5% |
| Fixed assets | 21/28 | €5,603 | €6,785 | +€1,182 | +21.1% |
| Tangible fixed assets | 22/27 | €5,603 | €6,785 | +€1,182 | +21.1% |
| Plant, machinery and equipment | 23 | €1,728 | €1,924 | +€196 | +11.3% |
| Furniture and vehicles | 24 | €3,875 | €4,862 | +€986 | +25.5% |
| Current assets | 29/58 | €11,658 | €23,339 | +€11,682 | +100% |
| Stocks and contracts in progress | 3 | €545 | €545 | = | 0.0% |
| Stocks | 30/36 | €545 | €545 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,149 | €8,718 | +€1,569 | +22.0% |
| Trade receivables | 40 | €1,088 | €176 | -€912 | -83.8% |
| Other amounts receivable | 41 | €6,061 | €8,542 | +€2,481 | +40.9% |
| Cash at bank and in hand | 54/58 | €3,964 | €14,076 | +€10,112 | +255% |
| Total equity and liabilities | 10/49 | €17,261 | €30,125 | +€12,864 | +74.5% |
| Equity | 10/15 | €15,862 | €24,121 | +€8,259 | +52.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,738 | €5,521 | +€8,259 | |
| Amounts payable | 17/49 | €1,399 | €6,004 | +€4,605 | +329% |
| Amounts payable within one year | 42/48 | €1,399 | €6,004 | +€4,605 | +329% |
| Trade debts | 44 | €716 | €4,077 | +€3,361 | +470% |
| Suppliers | 440/4 | €716 | €4,077 | +€3,361 | +470% |
| Taxes, remuneration and social security | 45 | €683 | €1,927 | +€1,244 | +182% |
| Taxes | 450/3 | €683 | €1,927 | +€1,244 | +182% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,833 | €2,087 | +€254 | +13.9% |
| Other operating charges | 640/8 | €633 | €1,289 | +€656 | +103% |
| Gross operating margin | 9900 | €1,886 | €13,377 | +€11,491 | +609% |
| Operating profit (loss) | 9901 | -€580 | €10,001 | +€10,581 | |
| Financial income | 75/76B | €310 | €363 | +€52 | +16.8% |
| Recurring financial income | 75 | €310 | €363 | +€52 | +16.8% |
| Financial charges | 65/66B | €165 | €178 | +€14 | +8.2% |
| Recurring financial charges | 65 | €165 | €178 | +€14 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€434 | €10,186 | +€10,620 | |
| Income taxes | 67/77 | - | €1,927 | +€1,927 | |
| Profit (loss) for the period | 9904 | -€434 | €8,259 | +€8,693 | |
| Profit (loss) for the period to be appropriated | 9905 | -€434 | €8,259 | +€8,693 |
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 24 October 2026 via checked.be.