LA TAZZA: 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.
LA TAZZA
Largest movements
- Tangible fixed assets -€25,319
down €25,319 (-31.4%), from €80,682 to €55,363
of which Furniture and vehicles: -€16,519
- Cash +€1,323
up €1,323 (+97.2%), from €1,361 to €2,684
mainly Depreciation (+€25,319) and Trade debts (+€8,173)
- Other debts -€21,282
down €21,282 (-53.2%), from €39,988 to €18,706
- Debts after one year -€20,369
down €20,369 (-45.1%), from €45,190 to €24,822
- Trade debts +€8,173
up €8,173 (+54.4%), from €15,016 to €23,189
- Tax, wage and social debts +€7,387
up €7,387 (+52.8%), from €14,001 to €21,388
of which Taxes: +€8,801
- Current portion of long-term debt +€1,255
up €1,255 (+6.6%), from €19,114 to €20,369
- Gross operating margin +€10,119
up €10,119 (+32.2%), from €31,432 to €41,552
- Staff costs -€3,551
down €3,551 (-30.5%), from €11,633 to €8,082
- Financial charges -€1,064
down €1,064 (-17.2%), from €6,190 to €5,126
- Other operating charges +€935
up €935 (+92.6%), from €1,010 to €1,945
- Depreciation -€728
down €728 (-2.8%), from €26,048 to €25,319
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 | €88,619 | €64,528 | -€24,091 | -27.2% |
| Fixed assets | 21/28 | €83,118 | €57,799 | -€25,319 | -30.5% |
| Tangible fixed assets | 22/27 | €80,682 | €55,363 | -€25,319 | -31.4% |
| Land and buildings | 22 | €28,303 | €21,937 | -€6,366 | -22.5% |
| Plant, machinery and equipment | 23 | €7,169 | €4,734 | -€2,434 | -34.0% |
| Furniture and vehicles | 24 | €45,211 | €28,692 | -€16,519 | -36.5% |
| Financial fixed assets | 28 | €2,436 | €2,436 | = | 0.0% |
| Current assets | 29/58 | €5,501 | €6,729 | +€1,228 | +22.3% |
| Stocks and contracts in progress | 3 | €2,825 | €2,711 | -€114 | -4.0% |
| Stocks | 30/36 | €2,825 | €2,711 | -€114 | -4.0% |
| Amounts receivable within one year | 40/41 | €1,315 | €1,335 | +€19 | +1.5% |
| Other amounts receivable | 41 | €1,315 | €1,335 | +€19 | +1.5% |
| Cash at bank and in hand | 54/58 | €1,361 | €2,684 | +€1,323 | +97.2% |
| Total equity and liabilities | 10/49 | €88,619 | €64,528 | -€24,091 | -27.2% |
| Equity | 10/15 | -€44,689 | -€43,945 | +€744 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,889 | -€50,145 | +€744 | +1.5% |
| Amounts payable | 17/49 | €133,308 | €108,473 | -€24,835 | -18.6% |
| Amounts payable after more than one year | 17 | €45,190 | €24,822 | -€20,369 | -45.1% |
| Financial debts | 170/4 | €45,190 | €24,822 | -€20,369 | -45.1% |
| Amounts payable within one year | 42/48 | €88,118 | €83,651 | -€4,467 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €19,114 | €20,369 | +€1,255 | +6.6% |
| Trade debts | 44 | €15,016 | €23,189 | +€8,173 | +54.4% |
| Suppliers | 440/4 | €15,016 | €23,189 | +€8,173 | +54.4% |
| Taxes, remuneration and social security | 45 | €14,001 | €21,388 | +€7,387 | +52.8% |
| Taxes | 450/3 | €11,903 | €20,704 | +€8,801 | +73.9% |
| Remuneration and social security | 454/9 | €2,098 | €684 | -€1,414 | -67.4% |
| Other amounts payable | 47/48 | €39,988 | €18,706 | -€21,282 | -53.2% |
| Remuneration, social security and pensions | 62 | €11,633 | €8,082 | -€3,551 | -30.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,048 | €25,319 | -€728 | -2.8% |
| Other operating charges | 640/8 | €1,010 | €1,945 | +€935 | +92.6% |
| Gross operating margin | 9900 | €31,432 | €41,552 | +€10,119 | +32.2% |
| Operating profit (loss) | 9901 | -€7,258 | €6,205 | +€13,464 | |
| Financial income | 75/76B | €306 | - | -€306 | |
| Recurring financial income | 75 | €306 | - | -€306 | |
| Financial charges | 65/66B | €6,190 | €5,126 | -€1,064 | -17.2% |
| Recurring financial charges | 65 | €6,190 | €5,126 | -€1,064 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | -€13,143 | €1,079 | +€14,222 | |
| Income taxes | 67/77 | -€216 | €335 | +€551 | |
| Profit (loss) for the period | 9904 | -€12,927 | €744 | +€13,671 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,927 | €744 | +€13,671 |
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 22 October 2026 via checked.be.