TACOMA: 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.
TACOMA
Largest movements
- Cash -€25,420
down €25,420 (-78.1%), from €32,544 to €7,124
mainly Receivables within one year (-€24,443) and Tax, wage and social debts (-€2,695)
- Receivables within one year +€24,443
up €24,443 (+177%), from €13,773 to €38,216
of which Other amounts receivable: +€29,479
- Tangible fixed assets -€2,516
down €2,516 (-40.3%), from €6,242 to €3,726
of which Furniture and vehicles: -€3,091
- Tax, wage and social debts -€2,695
down €2,695 (-98.9%), from €2,725 to €30
of which Remuneration and social security: -€2,500
- Gross operating margin -€8,735
down €8,735 (-79.7%), from €10,962 to €2,227
- Financial income +€1,302
new in 2025: €1,302
- Depreciation -€324
down €324 (-9.0%), from €3,585 to €3,260
- Financial charges -€268
down €268 (-47.3%), from €567 to €299
- Other operating charges +€265
up €265 (+206%), from €129 to €393
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.
Derived cash bridge
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 | €52,560 | €49,067 | -€3,493 | -6.6% |
| Fixed assets | 21/28 | €6,242 | €3,726 | -€2,516 | -40.3% |
| Tangible fixed assets | 22/27 | €6,242 | €3,726 | -€2,516 | -40.3% |
| Plant, machinery and equipment | 23 | €961 | €1,536 | +€575 | +59.9% |
| Furniture and vehicles | 24 | €5,281 | €2,190 | -€3,091 | -58.5% |
| Current assets | 29/58 | €46,318 | €45,340 | -€977 | -2.1% |
| Amounts receivable within one year | 40/41 | €13,773 | €38,216 | +€24,443 | +177% |
| Trade receivables | 40 | €5,091 | €55 | -€5,036 | -98.9% |
| Other amounts receivable | 41 | €8,683 | €38,161 | +€29,479 | +340% |
| Cash at bank and in hand | 54/58 | €32,544 | €7,124 | -€25,420 | -78.1% |
| Total equity and liabilities | 10/49 | €52,560 | €49,067 | -€3,493 | -6.6% |
| Equity | 10/15 | €48,127 | €47,662 | -€465 | -1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,667 | €27,202 | -€465 | -1.7% |
| Amounts payable | 17/49 | €4,433 | €1,405 | -€3,029 | -68.3% |
| Amounts payable within one year | 42/48 | €4,433 | €1,405 | -€3,029 | -68.3% |
| Trade debts | 44 | €1,708 | €1,375 | -€333 | -19.5% |
| Suppliers | 440/4 | €1,708 | €1,375 | -€333 | -19.5% |
| Taxes, remuneration and social security | 45 | €2,725 | €30 | -€2,695 | -98.9% |
| Taxes | 450/3 | €225 | €30 | -€195 | -86.8% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Non-recurring operating income | 76A | €11,200 | €609 | -€10,591 | -94.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,585 | €3,260 | -€324 | -9.0% |
| Other operating charges | 640/8 | €129 | €393 | +€265 | +206% |
| Gross operating margin | 9900 | €10,962 | €2,227 | -€8,735 | -79.7% |
| Operating profit (loss) | 9901 | €7,249 | -€1,426 | -€8,675 | |
| Financial income | 75/76B | - | €1,302 | +€1,302 | |
| Recurring financial income | 75 | - | €1,302 | +€1,302 | |
| Financial charges | 65/66B | €567 | €299 | -€268 | -47.3% |
| Recurring financial charges | 65 | €567 | €299 | -€268 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €6,682 | -€423 | -€7,105 | |
| Income taxes | 67/77 | - | €41 | +€41 | |
| Profit (loss) for the period | 9904 | €6,682 | -€465 | -€7,146 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,682 | -€465 | -€7,146 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.