BOETIEK TABARIN: 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.
BOETIEK TABARIN
Largest movements
- Tangible fixed assets -€20,938
down €20,938 (-5.6%), from €377,251 to €356,313
of which Land and buildings: -€21,325
- Stocks and contracts +€7,764
up €7,764 (+20.0%), from €38,885 to €46,649
- Cash -€5,500
down €5,500 (-42.7%), from €12,872 to €7,372
mainly Debts after one year (-€27,793) and Trade debts (-€8,045)
- Debts after one year -€27,793
down €27,793 (-15.9%), from €174,787 to €146,994
- Other debts +€20,252
up €20,252 (+398%), from €5,093 to €25,345
- Trade debts -€8,045
down €8,045 (-63.5%), from €12,664 to €4,619
- Gross operating margin +€21,081
up €21,081 (+42.3%), from €49,820 to €70,901
- Financial income +€2,589
up €2,589 (+158%), from €1,642 to €4,231
- Financial charges -€1,218
down €1,218 (-10.7%), from €11,420 to €10,201
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 | €432,641 | €413,763 | -€18,878 | -4.4% |
| Fixed assets | 21/28 | €377,251 | €356,313 | -€20,938 | -5.6% |
| Tangible fixed assets | 22/27 | €377,251 | €356,313 | -€20,938 | -5.6% |
| Land and buildings | 22 | €375,437 | €354,111 | -€21,325 | -5.7% |
| Plant, machinery and equipment | 23 | €1,815 | €658 | -€1,157 | -63.7% |
| Furniture and vehicles | 24 | - | €1,544 | +€1,544 | |
| Current assets | 29/58 | €55,389 | €57,449 | +€2,060 | +3.7% |
| Stocks and contracts in progress | 3 | €38,885 | €46,649 | +€7,764 | +20.0% |
| Stocks | 30/36 | €38,885 | €46,649 | +€7,764 | +20.0% |
| Cash at bank and in hand | 54/58 | €12,872 | €7,372 | -€5,500 | -42.7% |
| Deferred charges and accrued income | 490/1 | €3,632 | €3,428 | -€204 | -5.6% |
| Total equity and liabilities | 10/49 | €432,641 | €413,763 | -€18,878 | -4.4% |
| Equity | 10/15 | €199,202 | €196,550 | -€2,652 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,142 | €279,142 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,874 | €14,874 | = | 0.0% |
| Distributable reserves | 133 | €264,269 | €264,269 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,540 | -€101,193 | -€2,652 | -2.7% |
| Amounts payable | 17/49 | €233,439 | €217,213 | -€16,225 | -7.0% |
| Amounts payable after more than one year | 17 | €174,787 | €146,994 | -€27,793 | -15.9% |
| Financial debts | 170/4 | €174,787 | €146,994 | -€27,793 | -15.9% |
| Amounts payable within one year | 42/48 | €58,651 | €70,219 | +€11,568 | +19.7% |
| Current portion of amounts payable after more than one year | 42 | €26,947 | €27,793 | +€846 | +3.1% |
| Trade debts | 44 | €12,664 | €4,619 | -€8,045 | -63.5% |
| Suppliers | 440/4 | €12,664 | €4,619 | -€8,045 | -63.5% |
| Taxes, remuneration and social security | 45 | €13,947 | €12,462 | -€1,485 | -10.6% |
| Taxes | 450/3 | €5,863 | €5,809 | -€54 | -0.9% |
| Remuneration and social security | 454/9 | €8,083 | €6,653 | -€1,431 | -17.7% |
| Other amounts payable | 47/48 | €5,093 | €25,345 | +€20,252 | +398% |
| Remuneration, social security and pensions | 62 | €41,891 | €42,165 | +€274 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,482 | €22,648 | +€166 | +0.7% |
| Other operating charges | 640/8 | €2,248 | €2,486 | +€239 | +10.6% |
| Gross operating margin | 9900 | €49,820 | €70,901 | +€21,081 | +42.3% |
| Operating profit (loss) | 9901 | -€16,801 | €3,602 | +€20,403 | |
| Financial income | 75/76B | €1,642 | €4,231 | +€2,589 | +158% |
| Recurring financial income | 75 | €1,642 | €4,231 | +€2,589 | +158% |
| Financial charges | 65/66B | €11,420 | €10,201 | -€1,218 | -10.7% |
| Recurring financial charges | 65 | €11,420 | €10,201 | -€1,218 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,578 | -€2,368 | +€24,210 | +91.1% |
| Income taxes | 67/77 | €298 | €284 | -€14 | -4.6% |
| Profit (loss) for the period | 9904 | -€26,877 | -€2,652 | +€24,224 | +90.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,877 | -€2,652 | +€24,224 | +90.1% |
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 30 October 2026 via checked.be.