TACTIQUE: 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.
TACTIQUE
Largest movements
- Tangible fixed assets -€6,833
down €6,833 (-5.5%), from €123,820 to €116,987
of which Land and buildings: -€5,948
- Profit (loss) carried forward -€7,078
down €7,078 (-52.3%), from €13,529 to €6,451
- Gross operating margin +€1,559
up €1,559 (+109.0%), from €1,430 to €2,989
- Other operating charges +€85
up €85 (+3.0%), from €2,814 to €2,899
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 | €128,428 | €121,350 | -€7,078 | -5.5% |
| Fixed assets | 21/28 | €123,820 | €116,987 | -€6,833 | -5.5% |
| Tangible fixed assets | 22/27 | €123,820 | €116,987 | -€6,833 | -5.5% |
| Land and buildings | 22 | €122,935 | €116,987 | -€5,948 | -4.8% |
| Plant, machinery and equipment | 23 | €885 | - | -€885 | |
| Current assets | 29/58 | €4,608 | €4,363 | -€245 | -5.3% |
| Cash at bank and in hand | 54/58 | €4,608 | €4,363 | -€245 | -5.3% |
| Total equity and liabilities | 10/49 | €128,428 | €121,350 | -€7,078 | -5.5% |
| Equity | 10/15 | €41,029 | €33,951 | -€7,078 | -17.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,529 | €6,451 | -€7,078 | -52.3% |
| Amounts payable | 17/49 | €87,399 | €87,399 | = | 0.0% |
| Amounts payable within one year | 42/48 | €87,399 | €87,399 | = | 0.0% |
| Other amounts payable | 47/48 | €87,399 | €87,399 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,833 | €6,833 | = | 0.0% |
| Other operating charges | 640/8 | €2,814 | €2,899 | +€85 | +3.0% |
| Gross operating margin | 9900 | €1,430 | €2,989 | +€1,559 | +109.0% |
| Operating profit (loss) | 9901 | -€8,217 | -€6,743 | +€1,474 | +17.9% |
| Financial charges | 65/66B | €334 | €335 | +€1 | +0.3% |
| Recurring financial charges | 65 | €334 | €335 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,551 | -€7,078 | +€1,473 | +17.2% |
| Profit (loss) for the period | 9904 | -€8,551 | -€7,078 | +€1,473 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,551 | -€7,078 | +€1,473 | +17.2% |
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 6 October 2026 via checked.be.