TAILOR UP: 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.
TAILOR UP
Largest movements
- Cash +€26,847
up €26,847 (+4940.5%), from €543 to €27,391
mainly Net result for the year (+€28,943) and Receivables within one year (+€22,740)
- Receivables within one year -€22,740
down €22,740 (-91.9%), from €24,741 to €2,002
of which Trade receivables: -€22,910
- Debts after one year -€38,327
down €38,327 (-10.5%), from €363,546 to €325,219
- Reserves +€20,000
up €20,000 (+238.4%), from €8,390 to €28,390
of which Distributable reserves: +€20,000
- Other debts +€15,819
up €15,819 (+23.7%), from €66,863 to €82,682
- Profit (loss) carried forward +€8,943
up €8,943 (+28.7%), from €31,192 to €40,135
- Gross operating margin -€14,371
down €14,371 (-18.2%), from €79,175 to €64,804
- Financial charges -€4,535
down €4,535 (-18.1%), from €25,013 to €20,478
- Other operating charges -€1,890
down €1,890 (-64.8%), from €2,919 to €1,029
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 | €543,450 | €545,736 | +€2,286 | +0.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €517,354 | €515,506 | -€1,849 | -0.4% |
| Tangible fixed assets | 22/27 | €2,354 | €506 | -€1,849 | -78.5% |
| Furniture and vehicles | 24 | €2,354 | €506 | -€1,849 | -78.5% |
| Financial fixed assets | 28 | €515,000 | €515,000 | = | 0.0% |
| Current assets | 29/58 | €26,096 | €30,230 | +€4,135 | +15.8% |
| Amounts receivable within one year | 40/41 | €24,741 | €2,002 | -€22,740 | -91.9% |
| Trade receivables | 40 | €23,200 | €290 | -€22,910 | -98.8% |
| Other amounts receivable | 41 | €1,541 | €1,712 | +€170 | +11.1% |
| Cash at bank and in hand | 54/58 | €543 | €27,391 | +€26,847 | +4940.5% |
| Deferred charges and accrued income | 490/1 | €811 | €838 | +€27 | +3.3% |
| Total equity and liabilities | 10/49 | €543,450 | €545,736 | +€2,286 | +0.4% |
| Equity | 10/15 | €45,782 | €74,725 | +€28,943 | +63.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,390 | €28,390 | +€20,000 | +238.4% |
| Non-distributable reserves | 130/1 | €310 | €310 | = | 0.0% |
| Reserves not available under the articles | 1311 | €310 | €310 | = | 0.0% |
| Distributable reserves | 133 | €8,080 | €28,080 | +€20,000 | +247.5% |
| Profit (loss) carried forward | 14 | €31,192 | €40,135 | +€8,943 | +28.7% |
| Amounts payable | 17/49 | €497,668 | €471,011 | -€26,657 | -5.4% |
| Amounts payable after more than one year | 17 | €363,546 | €325,219 | -€38,327 | -10.5% |
| Financial debts | 170/4 | €363,546 | €325,219 | -€38,327 | -10.5% |
| Amounts payable within one year | 42/48 | €132,488 | €144,305 | +€11,817 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €54,537 | €56,440 | +€1,903 | +3.5% |
| Trade debts | 44 | €3,958 | €380 | -€3,577 | -90.4% |
| Suppliers | 440/4 | €3,958 | €380 | -€3,577 | -90.4% |
| Taxes, remuneration and social security | 45 | €7,130 | €4,802 | -€2,328 | -32.6% |
| Taxes | 450/3 | €7,130 | €4,802 | -€2,328 | -32.6% |
| Other amounts payable | 47/48 | €66,863 | €82,682 | +€15,819 | +23.7% |
| Accrued charges and deferred income | 492/3 | €1,635 | €1,487 | -€148 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,848 | €1,849 | +€0 | 0.0% |
| Other operating charges | 640/8 | €2,919 | €1,029 | -€1,890 | -64.8% |
| Gross operating margin | 9900 | €79,175 | €64,804 | -€14,371 | -18.2% |
| Operating profit (loss) | 9901 | €74,407 | €61,926 | -€12,481 | -16.8% |
| Financial income | 75/76B | €9 | €783 | +€774 | +8421.9% |
| Recurring financial income | 75 | €9 | €783 | +€774 | +8421.9% |
| Financial charges | 65/66B | €25,013 | €20,478 | -€4,535 | -18.1% |
| Recurring financial charges | 65 | €25,013 | €20,478 | -€4,535 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €49,403 | €42,231 | -€7,172 | -14.5% |
| Income taxes | 67/77 | €13,460 | €13,288 | -€172 | -1.3% |
| Profit (loss) for the period | 9904 | €35,943 | €28,943 | -€7,000 | -19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,943 | €28,943 | -€7,000 | -19.5% |
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.