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TABULARI: 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

TABULARI

BE 0878.141.790
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€31,939
2024 · €38,397-€6,458
Equity
€49,115
2024 · €17,176+€31,939
Cash
€38,157
2024 · €1,791+€36,366
Balance sheet total
€83,042
2024 · €63,414+€19,628

Largest movements

2024 to 2025
Assets
  • Cash +€36,366

    up €36,366 (+2030.5%), from €1,791 to €38,157

    mainly Investment in fixed assets (net) (+€35,532) and Net result for the year (+€31,939)

  • Tangible fixed assets -€35,532

    no longer reported in 2025 (was €35,532)

  • Receivables within one year +€18,794

    up €18,794 (+72.0%), from €26,091 to €44,885

    of which Other amounts receivable: +€19,515

Equity and liabilities
  • Profit (loss) carried forward +€31,939

    up €31,939, from -€1,424 to €30,515

  • Short-term financial debts -€5,554

    down €5,554 (-19.4%), from €28,649 to €23,095

  • Other debts -€5,177

    down €5,177 (-33.1%), from €15,644 to €10,467

  • Trade debts -€1,919

    down €1,919 (-98.7%), from €1,945 to €26

Income statement
  • Other operating charges +€19,036

    up €19,036 (+40.8%), from €46,712 to €65,748

  • Gross operating margin +€10,708

    up €10,708 (+12.3%), from €86,979 to €97,687

  • Depreciation -€1,870

    no longer reported in 2025 (was €1,870)

From the 2024 result to the 2025 result

effect on the 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 €38,397
Gross operating margin +€10,708
Depreciation +€1,870
Other operating charges -€19,036
Result 2025 €31,939

Cash bridge derived

cash 2024 to 2025

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 +€6,388
Investment +€35,532
Financing -€5,554
Cash 2024 €1,791
Net result for the year +€31,939
Receivables within one year -€18,794
Trade debts -€1,919
Other debts -€5,177
Accrued charges and deferred income +€339
Investment in fixed assets (net) +€35,532
Short-term financial debts -€5,554
Cash 2025 €38,157
Every line side by side 28 lines
Line Code 2024 2025 Change %
Total assets 20/58 €63,414 €83,042 +€19,628 +31.0%
Fixed assets 21/28 €35,532 - -€35,532
Tangible fixed assets 22/27 €35,532 - -€35,532
Furniture and vehicles 24 €35,532 - -€35,532
Current assets 29/58 €27,882 €83,042 +€55,160 +197.8%
Amounts receivable within one year 40/41 €26,091 €44,885 +€18,794 +72.0%
Trade receivables 40 €10,153 €9,432 -€721 -7.1%
Other amounts receivable 41 €15,938 €35,453 +€19,515 +122.4%
Cash at bank and in hand 54/58 €1,791 €38,157 +€36,366 +2030.5%
Total equity and liabilities 10/49 €63,414 €83,042 +€19,628 +31.0%
Equity 10/15 €17,176 €49,115 +€31,939 +186.0%
Contributions 10/11 €18,600 €18,600 = 0.0%
Profit (loss) carried forward 14 -€1,424 €30,515 +€31,939
Amounts payable 17/49 €46,238 €33,927 -€12,311 -26.6%
Amounts payable within one year 42/48 €46,238 €33,588 -€12,650 -27.4%
Financial debts 43 €28,649 €23,095 -€5,554 -19.4%
Credit institutions 430/8 €28,649 €23,095 -€5,554 -19.4%
Trade debts 44 €1,945 €26 -€1,919 -98.7%
Suppliers 440/4 €1,945 €26 -€1,919 -98.7%
Other amounts payable 47/48 €15,644 €10,467 -€5,177 -33.1%
Accrued charges and deferred income 492/3 - €339 +€339
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €1,870 - -€1,870
Other operating charges 640/8 €46,712 €65,748 +€19,036 +40.8%
Gross operating margin 9900 €86,979 €97,687 +€10,708 +12.3%
Operating profit (loss) 9901 €38,397 €31,939 -€6,458 -16.8%
Profit (loss) for the period before taxes 9903 €38,397 €31,939 -€6,458 -16.8%
Profit (loss) for the period 9904 €38,397 €31,939 -€6,458 -16.8%
Profit (loss) for the period to be appropriated 9905 €38,397 €31,939 -€6,458 -16.8%

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 30 September 2026 via checked.be.