TACT: what changed
TACT
Largest movements
- Financial fixed assets -€57,500
no longer reported in 2024 (was €57,500)
- Tangible fixed assets +€22,430
up €22,430, from €0 to €22,430
- Receivables within one year -€21,398
down €21,398 (-50.0%), from €42,814 to €21,416
of which Trade receivables: -€22,244
- Cash -€4,003
down €4,003 (-39.8%), from €10,046 to €6,043
- Tax, wage and social debts -€30,014
down €30,014 (-91.7%), from €32,734 to €2,719
- Other debts -€17,715
down €17,715 (-59.7%), from €29,660 to €11,945
- Profit (loss) carried forward -€12,578
down €12,578 (-46.5%), from -€27,023 to -€39,601
- Gross operating margin -€60,950
down €60,950 (-98.3%), from €61,992 to €1,041
- Taxes -€11,989
no longer reported in 2024 (was €11,989)
- Depreciation +€6,366
new in 2024: €6,366
- Financial charges +€3,931
up €3,931 (+239%), from €1,642 to €5,572
of which Financial charges: +€5,269
- Other operating charges -€1,226
no longer reported in 2024 (was €1,226)
Change in the result, 2022 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,360 | €49,889 | -€60,471 | -54.8% |
| Fixed assets | 21/28 | €57,500 | €22,430 | -€35,070 | -61.0% |
| Tangible fixed assets | 22/27 | €0 | €22,430 | +€22,430 | |
| Furniture and vehicles | 24 | - | €22,430 | +€22,430 | |
| Financial fixed assets | 28 | €57,500 | - | -€57,500 | |
| Current assets | 29/58 | €52,860 | €27,459 | -€25,401 | -48.1% |
| Amounts receivable within one year | 40/41 | €42,814 | €21,416 | -€21,398 | -50.0% |
| Trade receivables | 40 | €42,814 | €20,570 | -€22,244 | -52.0% |
| Other amounts receivable | 41 | - | €846 | +€846 | |
| Cash at bank and in hand | 54/58 | €10,046 | €6,043 | -€4,003 | -39.8% |
| Total equity and liabilities | 10/49 | €110,360 | €49,889 | -€60,471 | -54.8% |
| Equity | 10/15 | €47,803 | €35,225 | -€12,578 | -26.3% |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Reserves | 13 | €458 | €458 | = | 0.0% |
| Non-distributable reserves | 130/1 | €458 | €458 | = | 0.0% |
| Legal reserve | 130 | €458 | €458 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,023 | -€39,601 | -€12,578 | -46.5% |
| Amounts payable | 17/49 | €62,557 | €14,664 | -€47,893 | -76.6% |
| Amounts payable within one year | 42/48 | €62,557 | €14,664 | -€47,893 | -76.6% |
| Trade debts | 44 | €163 | - | -€163 | |
| Suppliers | 440/4 | €163 | - | -€163 | |
| Taxes, remuneration and social security | 45 | €32,734 | €2,719 | -€30,014 | -91.7% |
| Taxes | 450/3 | €32,734 | €2,719 | -€30,014 | -91.7% |
| Other amounts payable | 47/48 | €29,660 | €11,945 | -€17,715 | -59.7% |
| Non-recurring operating income | 76A | - | €88,654 | +€88,654 | |
| Remuneration, social security and pensions | 62 | €140 | - | -€140 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,366 | +€6,366 | |
| Other operating charges | 640/8 | €1,226 | - | -€1,226 | |
| Gross operating margin | 9900 | €61,992 | €1,041 | -€60,950 | -98.3% |
| Operating profit (loss) | 9901 | €60,626 | -€5,325 | -€65,951 | |
| Financial income | 75/76B | €598 | €2 | -€596 | -99.7% |
| Recurring financial income | 75 | €598 | €2 | -€596 | -99.7% |
| Non-recurring financial income | 76B | €598 | - | -€598 | |
| Financial charges | 65/66B | €1,642 | €5,572 | +€3,931 | +239% |
| Recurring financial charges | 65 | €303 | €5,572 | +€5,269 | +1,738% |
| Non-recurring financial charges | 66B | €1,338 | - | -€1,338 | |
| Profit (loss) for the period before taxes | 9903 | €59,583 | -€10,895 | -€70,478 | |
| Income taxes | 67/77 | €11,989 | - | -€11,989 | |
| Profit (loss) for the period | 9904 | €47,595 | -€10,895 | -€58,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,595 | -€10,895 | -€58,490 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.