TA & S: 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.
TA & S
Largest movements
- Cash +€15,298
up €15,298 (+75.6%), from €20,237 to €35,536
mainly Net result for the year (+€16,781) and Trade debts (+€490)
- Stocks and contracts +€1,029
new in 2025: €1,029
- Profit (loss) carried forward +€16,781
up €16,781 (+142.6%), from €11,771 to €28,552
- Tax, wage and social debts -€830
down €830 (-14.7%), from €5,637 to €4,807
- Trade debts +€490
up €490 (+29.8%), from €1,642 to €2,132
- Gross operating margin +€6,850
up €6,850 (+44.8%), from €15,295 to €22,144
- Taxes +€1,680
up €1,680 (+49.9%), from €3,367 to €5,046
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 | €20,248 | €36,565 | +€16,317 | +80.6% |
| Current assets | 29/58 | €20,248 | €36,565 | +€16,317 | +80.6% |
| Stocks and contracts in progress | 3 | - | €1,029 | +€1,029 | |
| Stocks | 30/36 | - | €1,029 | +€1,029 | |
| Cash at bank and in hand | 54/58 | €20,237 | €35,536 | +€15,298 | +75.6% |
| Deferred charges and accrued income | 490/1 | €11 | - | -€11 | |
| Total equity and liabilities | 10/49 | €20,248 | €36,565 | +€16,317 | +80.6% |
| Equity | 10/15 | €12,771 | €29,552 | +€16,781 | +131.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,771 | €28,552 | +€16,781 | +142.6% |
| Amounts payable | 17/49 | €7,477 | €7,013 | -€464 | -6.2% |
| Amounts payable within one year | 42/48 | €7,477 | €7,013 | -€464 | -6.2% |
| Trade debts | 44 | €1,642 | €2,132 | +€490 | +29.8% |
| Suppliers | 440/4 | €1,642 | €2,132 | +€490 | +29.8% |
| Taxes, remuneration and social security | 45 | €5,637 | €4,807 | -€830 | -14.7% |
| Taxes | 450/3 | €5,637 | €4,807 | -€830 | -14.7% |
| Other amounts payable | 47/48 | €199 | €74 | -€124 | -62.6% |
| Other operating charges | 640/8 | €207 | €209 | +€2 | +1.0% |
| Gross operating margin | 9900 | €15,295 | €22,144 | +€6,850 | +44.8% |
| Operating profit (loss) | 9901 | €15,088 | €21,935 | +€6,848 | +45.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €96 | €108 | +€12 | +12.2% |
| Recurring financial charges | 65 | €96 | €108 | +€12 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €14,991 | €21,828 | +€6,836 | +45.6% |
| Income taxes | 67/77 | €3,367 | €5,046 | +€1,680 | +49.9% |
| Profit (loss) for the period | 9904 | €11,624 | €16,781 | +€5,157 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,624 | €16,781 | +€5,157 | +44.4% |
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 5 October 2026 via checked.be.