T&AROOM: 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.
T&AROOM
Largest movements
- Current investments +€123,252
up €123,252 (+17.1%), from €720,166 to €843,418
- Cash +€115,693
up €115,693 (+148.5%), from €77,905 to €193,598
mainly Net result for the year (+€214,599) and Depreciation (+€149,557)
- Tangible fixed assets -€60,696
down €60,696 (-26.5%), from €229,020 to €168,324
of which Plant, machinery and equipment: -€64,201
- Receivables within one year -€35,203
down €35,203 (-55.0%), from €63,983 to €28,780
of which Other amounts receivable: -€28,164
- Intangible fixed assets -€21,500
down €21,500 (-17.0%), from €126,474 to €104,974
- Reserves +€214,599
up €214,599 (+28.2%), from €760,934 to €975,533
- Debts after one year -€97,337
down €97,337 (-47.6%), from €204,587 to €107,250
- Tax, wage and social debts +€19,152
up €19,152 (+47.4%), from €40,394 to €59,546
of which Taxes: +€14,741
- Gross operating margin +€91,201
up €91,201 (+9.7%), from €942,889 to €1.0m
- Taxes +€34,417
up €34,417 (+57.9%), from €59,484 to €93,901
- Financial income +€13,063
up €13,063 (+1645.2%), from €794 to €13,857
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 | €1,235,283 | €1,365,120 | +€129,837 | +10.5% |
| Fixed assets | 21/28 | €355,494 | €273,298 | -€82,196 | -23.1% |
| Intangible fixed assets | 21 | €126,474 | €104,974 | -€21,500 | -17.0% |
| Tangible fixed assets | 22/27 | €229,020 | €168,324 | -€60,696 | -26.5% |
| Land and buildings | 22 | €43,823 | €55,460 | +€11,637 | +26.6% |
| Plant, machinery and equipment | 23 | €156,928 | €92,727 | -€64,201 | -40.9% |
| Furniture and vehicles | 24 | €28,269 | €20,137 | -€8,132 | -28.8% |
| Current assets | 29/58 | €879,789 | €1,091,822 | +€212,033 | +24.1% |
| Stocks and contracts in progress | 3 | €14,224 | €22,384 | +€8,160 | +57.4% |
| Stocks | 30/36 | €14,224 | €22,384 | +€8,160 | +57.4% |
| Amounts receivable within one year | 40/41 | €63,983 | €28,780 | -€35,203 | -55.0% |
| Trade receivables | 40 | €29,002 | €21,963 | -€7,039 | -24.3% |
| Other amounts receivable | 41 | €34,981 | €6,817 | -€28,164 | -80.5% |
| Current investments | 50/53 | €720,166 | €843,418 | +€123,252 | +17.1% |
| Cash at bank and in hand | 54/58 | €77,905 | €193,598 | +€115,693 | +148.5% |
| Deferred charges and accrued income | 490/1 | €3,511 | €3,642 | +€131 | +3.7% |
| Total equity and liabilities | 10/49 | €1,235,283 | €1,365,120 | +€129,837 | +10.5% |
| Equity | 10/15 | €810,934 | €1,025,533 | +€214,599 | +26.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €760,934 | €975,533 | +€214,599 | +28.2% |
| Distributable reserves | 133 | €760,934 | €975,533 | +€214,599 | +28.2% |
| Amounts payable | 17/49 | €424,349 | €339,587 | -€84,762 | -20.0% |
| Amounts payable after more than one year | 17 | €204,587 | €107,250 | -€97,337 | -47.6% |
| Financial debts | 170/4 | €204,587 | €107,250 | -€97,337 | -47.6% |
| Amounts payable within one year | 42/48 | €216,629 | €229,204 | +€12,575 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €101,735 | €97,337 | -€4,398 | -4.3% |
| Trade debts | 44 | €59,649 | €61,309 | +€1,660 | +2.8% |
| Suppliers | 440/4 | €59,649 | €61,309 | +€1,660 | +2.8% |
| Taxes, remuneration and social security | 45 | €40,394 | €59,546 | +€19,152 | +47.4% |
| Taxes | 450/3 | €19,890 | €34,631 | +€14,741 | +74.1% |
| Remuneration and social security | 454/9 | €20,504 | €24,915 | +€4,411 | +21.5% |
| Other amounts payable | 47/48 | €14,851 | €11,012 | -€3,839 | -25.9% |
| Accrued charges and deferred income | 492/3 | €3,133 | €3,133 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €588,696 | €589,307 | +€611 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,698 | €149,557 | -€6,141 | -3.9% |
| Gross operating margin | 9900 | €942,889 | €1,034,090 | +€91,201 | +9.7% |
| Operating profit (loss) | 9901 | €198,495 | €295,226 | +€96,731 | +48.7% |
| Financial income | 75/76B | €794 | €13,857 | +€13,063 | +1645.2% |
| Recurring financial income | 75 | €794 | €13,857 | +€13,063 | +1645.2% |
| Financial charges | 65/66B | €1,942 | €583 | -€1,359 | -70.0% |
| Recurring financial charges | 65 | €1,942 | €583 | -€1,359 | -70.0% |
| Profit (loss) for the period before taxes | 9903 | €197,347 | €308,500 | +€111,153 | +56.3% |
| Income taxes | 67/77 | €59,484 | €93,901 | +€34,417 | +57.9% |
| Profit (loss) for the period | 9904 | €137,863 | €214,599 | +€76,736 | +55.7% |
| Profit (loss) for the period to be appropriated | 9905 | €137,863 | €214,599 | +€76,736 | +55.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.