TAGESTECH: 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.
What changed
TAGESTECH
NACE 46.190, Agents in non-specialised wholesale trade
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2,896
2023 · -€4,290+€1,394
Equity
-€2,395
2023 · €501-€2,896
Cash
€3,077
2023 · €3,077
Balance sheet total
€21,681
2023 · €21,607+€74
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Other debts +€3,425
up €3,425 (+23.9%), from €14,306 to €17,731
- Profit (loss) carried forward -€2,896
down €2,896 (-3.3%), from -€87,323 to -€90,219
- Trade debts -€318
down €318 (-100.0%), from €318 to €0
of which Suppliers: -€318
Income statement
- Purchases and services -€3,305
no longer reported in 2024 (was €3,305)
- Gross operating margin +€1,096
up €1,096 (+33.2%), from -€3,305 to -€2,209
- Taxes -€256
down €256, from €119 to -€137
From the 2023 result to the 2024 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.
Result 2023
-€4,290
Gross operating margin
+€1,096
Other operating charges
+€10
Financial charges
+€32
Taxes
+€256
Result 2024
-€2,896
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
€0
Investment
€0
Financing
€0
Cash 2023
€3,077
From operations (derived)
€0
Net result for the year
-€2,896
Receivables within one year
-€74
Trade debts
-€318
Tax, wage and social debts
-€137
Other debts
+€3,425
Cash 2024
€3,077
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,607 | €21,681 | +€74 | +0.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Land and buildings | 22 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €21,607 | €21,681 | +€74 | +0.3% |
| Amounts receivable after more than one year | 29 | €0 | €0 | = | |
| Trade receivables | 290 | €0 | €0 | = | |
| Other amounts receivable | 291 | €0 | €0 | = | |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Contracts in progress | 37 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €18,530 | €18,604 | +€74 | +0.4% |
| Trade receivables | 40 | €17,752 | €17,752 | = | 0.0% |
| Other amounts receivable | 41 | €778 | €852 | +€74 | +9.5% |
| Cash at bank and in hand | 54/58 | €3,077 | €3,077 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €21,607 | €21,681 | +€74 | +0.3% |
| Equity | 10/15 | €501 | -€2,395 | -€2,896 | |
| Contributions | 10/11 | €83,684 | €83,684 | = | 0.0% |
| Capital | 10 | €83,684 | €83,684 | = | 0.0% |
| Issued capital | 100 | €83,684 | €83,684 | = | 0.0% |
| Uncalled capital | 101 | €0 | €0 | = | |
| Outside capital | 11 | €0 | €0 | = | |
| Share premium | 1100/10 | €0 | €0 | = | |
| Other | 1109/19 | €0 | €0 | = | |
| Revaluation surpluses | 12 | €0 | €0 | = | |
| Reserves | 13 | €4,140 | €4,140 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,140 | €4,140 | = | 0.0% |
| Legal reserve | 130 | €4,140 | €4,140 | = | 0.0% |
| Reserves not available under the articles | 1311 | €0 | €0 | = | |
| Own shares acquired | 1312 | €0 | €0 | = | |
| Financial assistance | 1313 | €0 | €0 | = | |
| Other | 1319 | €0 | €0 | = | |
| Tax-exempt reserves | 132 | €0 | €0 | = | |
| Distributable reserves | 133 | €0 | €0 | = | |
| Profit (loss) carried forward | 14 | -€87,323 | -€90,219 | -€2,896 | -3.3% |
| Investment grants | 15 | €0 | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €21,106 | €24,076 | +€2,970 | +14.1% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €21,106 | €24,076 | +€2,970 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €318 | €0 | -€318 | -100.0% |
| Suppliers | 440/4 | €318 | €0 | -€318 | -100.0% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €6,482 | €6,345 | -€137 | -2.1% |
| Taxes | 450/3 | €282 | €145 | -€137 | -48.6% |
| Remuneration and social security | 454/9 | €6,200 | €6,200 | = | 0.0% |
| Other amounts payable | 47/48 | €14,306 | €17,731 | +€3,425 | +23.9% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Turnover | 70 | €0 | €0 | = | |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,305 | - | -€3,305 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €834 | €824 | -€10 | -1.2% |
| Gross operating margin | 9900 | -€3,305 | -€2,209 | +€1,096 | +33.2% |
| Operating profit (loss) | 9901 | -€4,139 | -€3,033 | +€1,106 | +26.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €32 | - | -€32 | |
| Recurring financial charges | 65 | €32 | - | -€32 | |
| Profit (loss) for the period before taxes | 9903 | -€4,171 | -€3,033 | +€1,138 | +27.3% |
| Income taxes | 67/77 | €119 | -€137 | -€256 | |
| Profit (loss) for the period | 9904 | -€4,290 | -€2,896 | +€1,394 | +32.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,290 | -€2,896 | +€1,394 | +32.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.