TABEMARI: 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.
What changed
TABEMARI
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€641,330
2024 · €11,867+€629,463
Equity
€3.4m
2024 · €2.8m+€641,330
Cash
€91,570
2024 · €128,290-€36,720
Balance sheet total
€8.5m
2024 · €4.0m+€4.5m
Largest movements
Assets
- Tangible fixed assets +€4.0m
up €4.0m (+155.5%), from €2.6m to €6.6m
of which Land and buildings: +€4.1m
- Current investments +€393,718
up €393,718 (+190.9%), from €206,282 to €600,000
Equity and liabilities
- Debts after one year +€2.5m
up €2.5m (+315.4%), from €783,365 to €3.3m
- Reserves +€750,000
up €750,000 (+32.5%), from €2.3m to €3.1m
of which Distributable reserves: +€750,000
- Other debts +€642,691
up €642,691 (+295.2%), from €217,688 to €860,379
- Short-term financial debts +€480,000
new in 2025: €480,000
of which Credit institutions: +€300,000
- Current portion of long-term debt +€118,659
up €118,659 (+91.4%), from €129,878 to €248,537
Income statement
- Gross operating margin +€879,431
up €879,431 (+250.6%), from €350,919 to €1.2m
- Taxes +€280,361
up €280,361 (+62441.2%), from €449 to €280,810
- Depreciation -€128,813
down €128,813 (-45.4%), from €283,761 to €154,948
- Financial charges +€30,001
up €30,001 (+88.4%), from €33,955 to €63,956
- Financial income -€16,475
down €16,475 (-82.5%), from €19,964 to €3,489
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.
Result 2024
€11,867
Gross operating margin
+€879,431
Staff costs
+€5,376
Depreciation
+€128,813
Write-downs
+€15,000
Other operating charges
-€4,606
Other operating items
-€67,715
Financial income
-€16,475
Financial charges
-€30,001
Other financial items
+€1
Taxes
-€280,361
Deferred taxes and other
-€1
Result 2025
€641,330
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.
From operations
+€1.5m
Investment
-€4.6m
Financing
+€3.1m
Cash 2024
€128,290
From operations (derived)
+€1.5m
Net result for the year
+€641,330
Depreciation
+€154,948
Receivables within one year
-€40,506
Deferred charges and accrued income
-€29,447
Trade debts
+€88,687
Tax, wage and social debts
+€27,174
Other debts
+€642,691
Accrued charges and deferred income
+€4,393
Investment (derived)
-€4.6m
Investment in fixed assets (net)
-€4.2m
Current investments
-€393,718
Financing
+€3.1m
Debts after one year
+€2.5m
Current portion of long-term debt
+€118,659
Short-term financial debts
+€480,000
Contributions, distributions and other
-€1
Not broken down
-€1
Cash 2025
€91,570
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,027,345 | €8,500,763 | +€4.5m | +111.1% |
| Fixed assets | 21/28 | €3,581,242 | €7,627,709 | +€4.0m | +113.0% |
| Tangible fixed assets | 22/27 | €2,600,317 | €6,643,033 | +€4.0m | +155.5% |
| Land and buildings | 22 | €2,403,507 | €6,533,687 | +€4.1m | +171.8% |
| Plant, machinery and equipment | 23 | €8,161 | €4,913 | -€3,248 | -39.8% |
| Furniture and vehicles | 24 | €114,311 | €101,983 | -€12,328 | -10.8% |
| Other tangible fixed assets | 26 | €74,338 | €2,450 | -€71,888 | -96.7% |
| Financial fixed assets | 28 | €980,926 | €984,676 | +€3,750 | +0.4% |
| Current assets | 29/58 | €446,103 | €873,054 | +€426,951 | +95.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €95,336 | €135,842 | +€40,506 | +42.5% |
| Trade receivables | 40 | €91,187 | €125,071 | +€33,884 | +37.2% |
| Other amounts receivable | 41 | €4,148 | €10,771 | +€6,623 | +159.7% |
| Current investments | 50/53 | €206,282 | €600,000 | +€393,718 | +190.9% |
| Cash at bank and in hand | 54/58 | €128,290 | €91,570 | -€36,720 | -28.6% |
| Deferred charges and accrued income | 490/1 | €16,195 | €45,642 | +€29,447 | +181.8% |
| Total equity and liabilities | 10/49 | €4,027,345 | €8,500,763 | +€4.5m | +111.1% |
| Equity | 10/15 | €2,805,916 | €3,447,246 | +€641,330 | +22.9% |
| Contributions | 10/11 | €390,000 | €390,000 | = | 0.0% |
| Capital | 10 | €390,000 | €390,000 | = | 0.0% |
| Issued capital | 100 | €390,000 | €390,000 | = | 0.0% |
| Reserves | 13 | €2,305,504 | €3,055,504 | +€750,000 | +32.5% |
| Non-distributable reserves | 130/1 | €42,504 | €42,504 | -€0 | 0.0% |
| Legal reserve | 130 | €42,504 | €42,504 | -€0 | 0.0% |
| Distributable reserves | 133 | €2,263,000 | €3,013,000 | +€750,000 | +33.1% |
| Profit (loss) carried forward | 14 | €110,413 | €1,742 | -€108,671 | -98.4% |
| Amounts payable | 17/49 | €1,221,429 | €5,053,516 | +€3.8m | +313.7% |
| Amounts payable after more than one year | 17 | €783,365 | €3,253,851 | +€2.5m | +315.4% |
| Financial debts | 170/4 | €783,365 | €3,253,851 | +€2.5m | +315.4% |
| Amounts payable within one year | 42/48 | €426,564 | €1,783,774 | +€1.4m | +318.2% |
| Current portion of amounts payable after more than one year | 42 | €129,878 | €248,537 | +€118,659 | +91.4% |
| Financial debts | 43 | - | €480,000 | +€480,000 | |
| Credit institutions | 430/8 | - | €300,000 | +€300,000 | |
| Other loans | 439 | - | €180,000 | +€180,000 | |
| Trade debts | 44 | €30,941 | €119,628 | +€88,687 | +286.6% |
| Suppliers | 440/4 | €30,941 | €119,628 | +€88,687 | +286.6% |
| Taxes, remuneration and social security | 45 | €48,057 | €75,231 | +€27,174 | +56.5% |
| Taxes | 450/3 | €48,057 | €75,231 | +€27,174 | +56.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €217,688 | €860,379 | +€642,691 | +295.2% |
| Accrued charges and deferred income | 492/3 | €11,499 | €15,892 | +€4,393 | +38.2% |
| Non-recurring operating income | 76A | - | €61,910 | +€61,910 | |
| Remuneration, social security and pensions | 62 | €5,376 | €0 | -€5,376 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €283,761 | €154,948 | -€128,813 | -45.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,000 | €0 | -€15,000 | -100.0% |
| Other operating charges | 640/8 | €16,302 | €20,908 | +€4,606 | +28.3% |
| Non-recurring operating charges | 66A | €4,173 | €71,888 | +€67,715 | +1622.7% |
| Gross operating margin | 9900 | €350,919 | €1,230,350 | +€879,431 | +250.6% |
| Operating profit (loss) | 9901 | €26,307 | €982,607 | +€956,300 | +3635.2% |
| Financial income | 75/76B | €19,964 | €3,489 | -€16,475 | -82.5% |
| Recurring financial income | 75 | €19,964 | €3,489 | -€16,475 | -82.5% |
| Financial charges | 65/66B | €33,955 | €63,956 | +€30,001 | +88.4% |
| Recurring financial charges | 65 | €33,955 | €63,956 | +€30,001 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €12,315 | €922,140 | +€909,825 | +7387.9% |
| Income taxes | 67/77 | €449 | €280,810 | +€280,361 | +62441.2% |
| Profit (loss) for the period | 9904 | €11,867 | €641,330 | +€629,463 | +5304.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,867 | €641,330 | +€629,463 | +5304.3% |
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 29 September 2026 via checked.be.