TAGADA 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.
TAGADA CONCEPT
Largest movements
- Receivables within one year -€29,107
down €29,107 (-59.6%), from €48,812 to €19,705
of which Other amounts receivable: -€34,146
- Tangible fixed assets -€5,354
down €5,354 (-43.4%), from €12,331 to €6,977
of which Furniture and vehicles: -€4,603
- Tax, wage and social debts -€42,932
down €42,932 (-81.4%), from €52,767 to €9,835
of which Taxes: -€44,732
- Profit (loss) carried forward +€14,682
up €14,682 (+23.7%), from €61,919 to €76,601
- Trade debts -€6,110
down €6,110 (-11.4%), from €53,540 to €47,430
- Accrued charges and deferred income +€6,005
new in 2025: €6,005
- Short-term financial debts -€3,150
down €3,150 (-17.1%), from €18,368 to €15,218
- Gross operating margin +€13,907
up €13,907 (+65.7%), from €21,160 to €35,067
- Staff costs +€8,236
new in 2025: €8,236
- Other operating charges -€5,109
down €5,109 (-82.3%), from €6,210 to €1,101
- Financial income -€2,371
down €2,371 (-100.0%), from €2,372 to €1
- Taxes +€1,673
up €1,673 (+53.8%), from €3,109 to €4,782
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 | €217,752 | €185,486 | -€32,266 | -14.8% |
| Fixed assets | 21/28 | €12,331 | €6,977 | -€5,354 | -43.4% |
| Tangible fixed assets | 22/27 | €12,331 | €6,977 | -€5,354 | -43.4% |
| Plant, machinery and equipment | 23 | €751 | €0 | -€751 | -100% |
| Furniture and vehicles | 24 | €11,580 | €6,977 | -€4,603 | -39.7% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €205,421 | €178,509 | -€26,912 | -13.1% |
| Amounts receivable after more than one year | 29 | €153,201 | €153,201 | = | 0.0% |
| Other amounts receivable | 291 | €153,201 | €153,201 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,812 | €19,705 | -€29,107 | -59.6% |
| Trade receivables | 40 | €1,341 | €6,380 | +€5,039 | +376% |
| Other amounts receivable | 41 | €47,471 | €13,325 | -€34,146 | -71.9% |
| Cash at bank and in hand | 54/58 | €3,192 | €4,909 | +€1,717 | +53.8% |
| Deferred charges and accrued income | 490/1 | €216 | €694 | +€478 | +221% |
| Total equity and liabilities | 10/49 | €217,752 | €185,486 | -€32,266 | -14.8% |
| Equity | 10/15 | €81,979 | €96,661 | +€14,682 | +17.9% |
| Contributions | 10/11 | €18,200 | €18,200 | = | 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 | €61,919 | €76,601 | +€14,682 | +23.7% |
| Amounts payable | 17/49 | €135,773 | €88,825 | -€46,948 | -34.6% |
| Amounts payable after more than one year | 17 | €8,030 | €5,586 | -€2,444 | -30.4% |
| Financial debts | 170/4 | €8,030 | €5,586 | -€2,444 | -30.4% |
| Amounts payable within one year | 42/48 | €127,743 | €77,234 | -€50,509 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €2,325 | €2,444 | +€119 | +5.1% |
| Financial debts | 43 | €18,368 | €15,218 | -€3,150 | -17.1% |
| Credit institutions | 430/8 | €18,368 | €15,218 | -€3,150 | -17.1% |
| Trade debts | 44 | €53,540 | €47,430 | -€6,110 | -11.4% |
| Suppliers | 440/4 | €53,540 | €47,430 | -€6,110 | -11.4% |
| Advances received on contracts in progress | 46 | €442 | €442 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €52,767 | €9,835 | -€42,932 | -81.4% |
| Taxes | 450/3 | €52,767 | €8,035 | -€44,732 | -84.8% |
| Remuneration and social security | 454/9 | - | €1,800 | +€1,800 | |
| Other amounts payable | 47/48 | €301 | €1,865 | +€1,564 | +520% |
| Accrued charges and deferred income | 492/3 | - | €6,005 | +€6,005 | |
| Remuneration, social security and pensions | 62 | - | €8,236 | +€8,236 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,631 | €5,353 | +€722 | +15.6% |
| Other operating charges | 640/8 | €6,210 | €1,101 | -€5,109 | -82.3% |
| Gross operating margin | 9900 | €21,160 | €35,067 | +€13,907 | +65.7% |
| Operating profit (loss) | 9901 | €10,319 | €20,377 | +€10,058 | +97.5% |
| Financial income | 75/76B | €2,372 | €1 | -€2,371 | -100.0% |
| Recurring financial income | 75 | €2,372 | €1 | -€2,371 | -100.0% |
| Financial charges | 65/66B | €459 | €914 | +€455 | +99.1% |
| Recurring financial charges | 65 | €459 | €914 | +€455 | +99.1% |
| Profit (loss) for the period before taxes | 9903 | €12,232 | €19,464 | +€7,232 | +59.1% |
| Income taxes | 67/77 | €3,109 | €4,782 | +€1,673 | +53.8% |
| Profit (loss) for the period | 9904 | €9,123 | €14,682 | +€5,559 | +60.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,123 | €14,682 | +€5,559 | +60.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.