TACTUS: 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.
TACTUS
Largest movements
- Cash +€1,910
up €1,910 (+26.3%), from €7,251 to €9,161
mainly Net result for the year (+€5,407) and Receivables within one year (+€1,909)
- Receivables within one year -€1,909
down €1,909 (-2.3%), from €81,946 to €80,038
of which Trade receivables: -€3,431
- Deferred charges and accrued income +€1,043
up €1,043 (+59.7%), from €1,746 to €2,790
- Tax, wage and social debts -€6,072
down €6,072 (-36.3%), from €16,724 to €10,651
- Profit (loss) carried forward +€5,407
up €5,407 (+10.0%), from €54,023 to €59,430
- Accrued charges and deferred income +€1,338
up €1,338 (+8.9%), from €15,057 to €16,395
- Gross operating margin +€2,238
up €2,238 (+36.8%), from €6,081 to €8,319
- Financial charges +€2,018
up €2,018 (+399.9%), from €505 to €2,523
- Financial income +€1,044
up €1,044 (+59.8%), from €1,746 to €2,790
- Depreciation -€844
down €844 (-39.1%), from €2,158 to €1,315
- Other operating charges -€523
no longer reported in 2025 (was €523)
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 | €92,144 | €93,543 | +€1,398 | +1.5% |
| Fixed assets | 21/28 | €1,201 | €1,554 | +€354 | +29.5% |
| Tangible fixed assets | 22/27 | €1,201 | €1,554 | +€354 | +29.5% |
| Furniture and vehicles | 24 | €1,201 | €1,554 | +€354 | +29.5% |
| Current assets | 29/58 | €90,944 | €91,988 | +€1,045 | +1.1% |
| Amounts receivable within one year | 40/41 | €81,946 | €80,038 | -€1,909 | -2.3% |
| Trade receivables | 40 | €20,592 | €17,161 | -€3,431 | -16.7% |
| Other amounts receivable | 41 | €61,354 | €62,877 | +€1,523 | +2.5% |
| Cash at bank and in hand | 54/58 | €7,251 | €9,161 | +€1,910 | +26.3% |
| Deferred charges and accrued income | 490/1 | €1,746 | €2,790 | +€1,043 | +59.7% |
| Total equity and liabilities | 10/49 | €92,144 | €93,543 | +€1,398 | +1.5% |
| Equity | 10/15 | €59,023 | €64,430 | +€5,407 | +9.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,023 | €59,430 | +€5,407 | +10.0% |
| Amounts payable | 17/49 | €33,121 | €29,113 | -€4,008 | -12.1% |
| Amounts payable within one year | 42/48 | €18,064 | €12,718 | -€5,346 | -29.6% |
| Trade debts | 44 | €1,341 | €2,067 | +€726 | +54.1% |
| Suppliers | 440/4 | €1,341 | €2,067 | +€726 | +54.1% |
| Taxes, remuneration and social security | 45 | €16,724 | €10,651 | -€6,072 | -36.3% |
| Taxes | 450/3 | €16,724 | €10,651 | -€6,072 | -36.3% |
| Accrued charges and deferred income | 492/3 | €15,057 | €16,395 | +€1,338 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,158 | €1,315 | -€844 | -39.1% |
| Other operating charges | 640/8 | €523 | - | -€523 | |
| Gross operating margin | 9900 | €6,081 | €8,319 | +€2,238 | +36.8% |
| Operating profit (loss) | 9901 | €3,400 | €7,004 | +€3,604 | +106.0% |
| Financial income | 75/76B | €1,746 | €2,790 | +€1,044 | +59.8% |
| Recurring financial income | 75 | €1,746 | €2,790 | +€1,044 | +59.8% |
| Financial charges | 65/66B | €505 | €2,523 | +€2,018 | +399.9% |
| Recurring financial charges | 65 | €505 | €2,523 | +€2,018 | +399.9% |
| Profit (loss) for the period before taxes | 9903 | €4,641 | €7,271 | +€2,629 | +56.6% |
| Income taxes | 67/77 | €1,423 | €1,864 | +€441 | +31.0% |
| Profit (loss) for the period | 9904 | €3,219 | €5,407 | +€2,188 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,219 | €5,407 | +€2,188 | +68.0% |
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.