TACT-CONCEPT: 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.
TACT-CONCEPT
Largest movements
- Financial fixed assets +€75,000
new in 2025: €75,000
- Cash +€33,686
up €33,686 (+20021.6%), from €168 to €33,855
mainly Other debts (+€130,000) and Trade debts (+€5,046)
- Other debts +€130,000
up €130,000 (+13000.0%), from €1,000 to €131,000
- Profit (loss) carried forward -€17,007
down €17,007 (-23.6%), from -€72,112 to -€89,118
- Contributions -€10,000
down €10,000 (-14.3%), from €70,000 to €60,000
- Trade debts +€5,046
up €5,046 (+226.4%), from €2,229 to €7,275
- Gross operating margin -€14,061
down €14,061 (-689.7%), from -€2,039 to -€16,100
- Other operating charges +€403
up €403 (+144.4%), from €279 to €683
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 | €1,117 | €109,157 | +€108,040 | +9672.1% |
| Formation expenses | 20 | €121 | €13 | -€109 | -89.7% |
| Fixed assets | 21/28 | - | €75,000 | +€75,000 | |
| Financial fixed assets | 28 | - | €75,000 | +€75,000 | |
| Current assets | 29/58 | €996 | €34,144 | +€33,149 | +3329.0% |
| Amounts receivable within one year | 40/41 | €828 | €290 | -€538 | -65.0% |
| Other amounts receivable | 41 | €828 | €290 | -€538 | -65.0% |
| Cash at bank and in hand | 54/58 | €168 | €33,855 | +€33,686 | +20021.6% |
| Total equity and liabilities | 10/49 | €1,117 | €109,157 | +€108,040 | +9672.1% |
| Equity | 10/15 | -€2,112 | -€29,118 | -€27,007 | -1278.9% |
| Contributions | 10/11 | €70,000 | €60,000 | -€10,000 | -14.3% |
| Profit (loss) carried forward | 14 | -€72,112 | -€89,118 | -€17,007 | -23.6% |
| Amounts payable | 17/49 | €3,229 | €138,275 | +€135,046 | +4182.7% |
| Amounts payable within one year | 42/48 | €3,229 | €138,275 | +€135,046 | +4182.7% |
| Trade debts | 44 | €2,229 | €7,275 | +€5,046 | +226.4% |
| Suppliers | 440/4 | €2,229 | €7,275 | +€5,046 | +226.4% |
| Other amounts payable | 47/48 | €1,000 | €131,000 | +€130,000 | +13000.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109 | €109 | = | 0.0% |
| Other operating charges | 640/8 | €279 | €683 | +€403 | +144.4% |
| Gross operating margin | 9900 | -€2,039 | -€16,100 | -€14,061 | -689.7% |
| Operating profit (loss) | 9901 | -€2,427 | -€16,891 | -€14,465 | -596.1% |
| Financial charges | 65/66B | €114 | €115 | +€1 | +1.1% |
| Recurring financial charges | 65 | €114 | €115 | +€1 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,541 | -€17,007 | -€14,466 | -569.4% |
| Profit (loss) for the period | 9904 | -€2,541 | -€17,007 | -€14,466 | -569.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,541 | -€17,007 | -€14,466 | -569.4% |
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 9 October 2026 via checked.be.