TAHAR: 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.
TAHAR
Largest movements
- Cash -€2,927
down €2,927 (-64.5%), from €4,540 to €1,614
mainly Tax, wage and social debts (-€7,115) and Trade debts (-€826)
- Receivables within one year -€751
down €751 (-26.5%), from €2,836 to €2,085
of which Other amounts receivable: -€1,461
- Tangible fixed assets -€260
no longer reported in 2024 (was €260)
- Deferred charges and accrued income -€204
down €204 (-67.0%), from €305 to €101
- Tax, wage and social debts -€7,115
down €7,115 (-65.4%), from €10,874 to €3,759
of which Taxes: -€3,777
- Other debts +€3,013
new in 2024: €3,013
- Trade debts -€826
down €826 (-63.7%), from €1,297 to €471
- Profit (loss) carried forward +€751
up €751 (+7.5%), from -€10,060 to -€9,309
- Gross operating margin +€12,014
up €12,014 (+38.2%), from €31,478 to €43,492
- Staff costs +€8,452
up €8,452 (+26.1%), from €32,379 to €40,831
- Turnover +€7,830
up €7,830 (+7.3%), from €107,164 to €114,994
- Purchases and services -€4,184
down €4,184 (-5.5%), from €75,686 to €71,502
- Depreciation -€1,818
down €1,818 (-87.5%), from €2,078 to €260
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.
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,475 | €9,298 | -€4,177 | -31.0% |
| Fixed assets | 21/28 | €260 | - | -€260 | |
| Tangible fixed assets | 22/27 | €260 | - | -€260 | |
| Furniture and vehicles | 24 | €260 | - | -€260 | |
| Current assets | 29/58 | €13,215 | €9,298 | -€3,917 | -29.6% |
| Stocks and contracts in progress | 3 | €5,534 | €5,499 | -€35 | -0.6% |
| Stocks | 30/36 | €5,534 | €5,499 | -€35 | -0.6% |
| Amounts receivable within one year | 40/41 | €2,836 | €2,085 | -€751 | -26.5% |
| Trade receivables | 40 | €1,375 | €2,085 | +€710 | +51.7% |
| Other amounts receivable | 41 | €1,461 | - | -€1,461 | |
| Cash at bank and in hand | 54/58 | €4,540 | €1,614 | -€2,927 | -64.5% |
| Deferred charges and accrued income | 490/1 | €305 | €101 | -€204 | -67.0% |
| Total equity and liabilities | 10/49 | €13,475 | €9,298 | -€4,177 | -31.0% |
| Equity | 10/15 | €1,304 | €2,055 | +€751 | +57.6% |
| Contributions | 10/11 | €11,200 | €11,200 | = | 0.0% |
| Capital | 10 | €11,200 | €11,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €7,400 | €7,400 | = | 0.0% |
| Reserves | 13 | €164 | €164 | = | 0.0% |
| Non-distributable reserves | 130/1 | €164 | €164 | = | 0.0% |
| Legal reserve | 130 | €164 | €164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,060 | -€9,309 | +€751 | +7.5% |
| Amounts payable | 17/49 | €12,171 | €7,243 | -€4,928 | -40.5% |
| Amounts payable within one year | 42/48 | €12,171 | €7,243 | -€4,928 | -40.5% |
| Trade debts | 44 | €1,297 | €471 | -€826 | -63.7% |
| Suppliers | 440/4 | €1,297 | €471 | -€826 | -63.7% |
| Taxes, remuneration and social security | 45 | €10,874 | €3,759 | -€7,115 | -65.4% |
| Taxes | 450/3 | €4,707 | €930 | -€3,777 | -80.3% |
| Remuneration and social security | 454/9 | €6,167 | €2,830 | -€3,337 | -54.1% |
| Other amounts payable | 47/48 | - | €3,013 | +€3,013 | |
| Turnover | 70 | €107,164 | €114,994 | +€7,830 | +7.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,686 | €71,502 | -€4,184 | -5.5% |
| Remuneration, social security and pensions | 62 | €32,379 | €40,831 | +€8,452 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,078 | €260 | -€1,818 | -87.5% |
| Other operating charges | 640/8 | €1,920 | €1,257 | -€664 | -34.6% |
| Gross operating margin | 9900 | €31,478 | €43,492 | +€12,014 | +38.2% |
| Operating profit (loss) | 9901 | -€4,900 | €1,145 | +€6,045 | |
| Financial income | 75/76B | €142 | - | -€142 | |
| Recurring financial income | 75 | €142 | - | -€142 | |
| Financial charges | 65/66B | €206 | €254 | +€49 | +23.6% |
| Recurring financial charges | 65 | €179 | €153 | -€26 | -14.3% |
| Non-recurring financial charges | 66B | €27 | €101 | +€74 | +274.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,964 | €890 | +€5,854 | |
| Income taxes | 67/77 | €120 | €139 | +€20 | +16.5% |
| Profit (loss) for the period | 9904 | -€5,083 | €751 | +€5,834 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,083 | €751 | +€5,834 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.