TACIMMO: 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.
TACIMMO
Largest movements
- Cash +€37,658
up €37,658 (+18.2%), from €207,189 to €244,848
mainly Net result for the year (+€27,092) and Tax, wage and social debts (+€4,256)
- Tangible fixed assets -€3,538
down €3,538 (-9.6%), from €37,004 to €33,465
- Receivables within one year -€3,044
down €3,044 (-82.8%), from €3,676 to €632
of which Trade receivables: -€2,856
- Reserves +€27,092
up €27,092 (+15.6%), from €174,136 to €201,228
of which Distributable reserves: +€27,092
- Tax, wage and social debts +€4,256
new in 2025: €4,256
- Gross operating margin -€6,636
down €6,636 (-11.5%), from €57,905 to €51,269
- Taxes -€2,440
down €2,440 (-16.3%), from €14,962 to €12,522
- Financial income -€1,776
down €1,776 (-33.6%), from €5,288 to €3,513
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 | €248,969 | €278,986 | +€30,017 | +12.1% |
| Fixed assets | 21/28 | €37,004 | €33,465 | -€3,538 | -9.6% |
| Tangible fixed assets | 22/27 | €37,004 | €33,465 | -€3,538 | -9.6% |
| Land and buildings | 22 | €37,004 | €33,465 | -€3,538 | -9.6% |
| Current assets | 29/58 | €211,966 | €245,520 | +€33,555 | +15.8% |
| Amounts receivable within one year | 40/41 | €3,676 | €632 | -€3,044 | -82.8% |
| Trade receivables | 40 | €2,856 | - | -€2,856 | |
| Other amounts receivable | 41 | €820 | €632 | -€188 | -23.0% |
| Cash at bank and in hand | 54/58 | €207,189 | €244,848 | +€37,658 | +18.2% |
| Deferred charges and accrued income | 490/1 | €1,101 | €41 | -€1,060 | -96.3% |
| Total equity and liabilities | 10/49 | €248,969 | €278,986 | +€30,017 | +12.1% |
| Equity | 10/15 | €192,728 | €219,820 | +€27,092 | +14.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €174,136 | €201,228 | +€27,092 | +15.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €172,277 | €199,369 | +€27,092 | +15.7% |
| Amounts payable | 17/49 | €56,241 | €59,165 | +€2,925 | +5.2% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,206 | €5,506 | +€3,300 | +149.6% |
| Trade debts | 44 | €954 | €571 | -€383 | -40.2% |
| Suppliers | 440/4 | €954 | €571 | -€383 | -40.2% |
| Taxes, remuneration and social security | 45 | - | €4,256 | +€4,256 | |
| Taxes | 450/3 | - | €4,256 | +€4,256 | |
| Other amounts payable | 47/48 | €1,252 | €680 | -€572 | -45.7% |
| Accrued charges and deferred income | 492/3 | €4,035 | €3,660 | -€376 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,078 | €3,538 | -€540 | -13.2% |
| Other operating charges | 640/8 | €7,680 | €7,576 | -€105 | -1.4% |
| Gross operating margin | 9900 | €57,905 | €51,269 | -€6,636 | -11.5% |
| Operating profit (loss) | 9901 | €46,146 | €40,155 | -€5,991 | -13.0% |
| Financial income | 75/76B | €5,288 | €3,513 | -€1,776 | -33.6% |
| Recurring financial income | 75 | €5,288 | €3,513 | -€1,776 | -33.6% |
| Financial charges | 65/66B | €4,432 | €4,054 | -€378 | -8.5% |
| Recurring financial charges | 65 | €4,432 | €4,054 | -€378 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €47,003 | €39,614 | -€7,389 | -15.7% |
| Income taxes | 67/77 | €14,962 | €12,522 | -€2,440 | -16.3% |
| Profit (loss) for the period | 9904 | €32,041 | €27,092 | -€4,949 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €32,041 | €27,092 | -€4,949 | -15.4% |
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 3 October 2026 via checked.be.