TAKOMA: 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.
TAKOMA
Largest movements
- Cash -€22,420
down €22,420 (-35.4%), from €63,405 to €40,984
mainly Accrued charges and deferred income (-€31,147) and Debts after one year (-€9,778)
- Tangible fixed assets -€18,508
down €18,508 (-7.6%), from €242,972 to €224,463
of which Land and buildings: -€10,531
- Receivables within one year +€6,646
up €6,646 (+84.0%), from €7,909 to €14,556
of which Trade receivables: +€13,652
- Accrued charges and deferred income -€31,147
down €31,147 (-98.7%), from €31,547 to €400
- Debts after one year -€9,778
down €9,778 (-100%), from €9,778 to €0
- Tax, wage and social debts +€8,919
up €8,919 (+1,343%), from €664 to €9,583
- Reserves +€8,836
up €8,836 (+4.3%), from €206,435 to €215,270
of which Distributable reserves: +€8,836
- Current portion of long-term debt -€5,333
down €5,333 (-100%), from €5,333 to €0
- Gross operating margin -€85,410
down €85,410 (-72.4%), from €118,044 to €32,635
- Taxes -€24,316
down €24,316 (-81.7%), from €29,750 to €5,434
- Depreciation +€3,327
up €3,327 (+25.3%), from €13,126 to €16,453
- Other operating charges -€1,270
down €1,270 (-42.7%), from €2,971 to €1,701
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 | €315,526 | €281,244 | -€34,282 | -10.9% |
| Fixed assets | 21/28 | €244,212 | €225,703 | -€18,508 | -7.6% |
| Tangible fixed assets | 22/27 | €242,972 | €224,463 | -€18,508 | -7.6% |
| Land and buildings | 22 | €203,466 | €192,936 | -€10,531 | -5.2% |
| Furniture and vehicles | 24 | €36,961 | €29,490 | -€7,471 | -20.2% |
| Other tangible fixed assets | 26 | €2,544 | €2,037 | -€507 | -19.9% |
| Financial fixed assets | 28 | €1,240 | €1,240 | = | 0.0% |
| Current assets | 29/58 | €71,314 | €55,540 | -€15,774 | -22.1% |
| Amounts receivable within one year | 40/41 | €7,909 | €14,556 | +€6,646 | +84.0% |
| Trade receivables | 40 | €868 | €14,520 | +€13,652 | +1,573% |
| Other amounts receivable | 41 | €7,041 | €36 | -€7,006 | -99.5% |
| Cash at bank and in hand | 54/58 | €63,405 | €40,984 | -€22,420 | -35.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €315,526 | €281,244 | -€34,282 | -10.9% |
| Equity | 10/15 | €225,035 | €233,870 | +€8,836 | +3.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,435 | €215,270 | +€8,836 | +4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €206,435 | €215,270 | +€8,836 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €90,491 | €47,373 | -€43,118 | -47.6% |
| Amounts payable after more than one year | 17 | €9,778 | €0 | -€9,778 | -100% |
| Financial debts | 170/4 | €9,778 | €0 | -€9,778 | -100% |
| Amounts payable within one year | 42/48 | €49,165 | €46,973 | -€2,192 | -4.5% |
| Current portion of amounts payable after more than one year | 42 | €5,333 | €0 | -€5,333 | -100% |
| Trade debts | 44 | €880 | €340 | -€541 | -61.4% |
| Suppliers | 440/4 | €880 | €340 | -€541 | -61.4% |
| Taxes, remuneration and social security | 45 | €664 | €9,583 | +€8,919 | +1,343% |
| Taxes | 450/3 | €664 | €9,583 | +€8,919 | +1,343% |
| Other amounts payable | 47/48 | €42,288 | €37,050 | -€5,237 | -12.4% |
| Accrued charges and deferred income | 492/3 | €31,547 | €400 | -€31,147 | -98.7% |
| Non-recurring operating income | 76A | - | €1,881 | +€1,881 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,126 | €16,453 | +€3,327 | +25.3% |
| Other operating charges | 640/8 | €2,971 | €1,701 | -€1,270 | -42.7% |
| Gross operating margin | 9900 | €118,044 | €32,635 | -€85,410 | -72.4% |
| Operating profit (loss) | 9901 | €101,948 | €14,481 | -€87,467 | -85.8% |
| Financial income | 75/76B | €396 | €165 | -€231 | -58.4% |
| Recurring financial income | 75 | €396 | €165 | -€231 | -58.4% |
| Financial charges | 65/66B | €511 | €375 | -€135 | -26.5% |
| Recurring financial charges | 65 | €511 | €375 | -€135 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €101,833 | €14,270 | -€87,563 | -86.0% |
| Income taxes | 67/77 | €29,750 | €5,434 | -€24,316 | -81.7% |
| Profit (loss) for the period | 9904 | €72,083 | €8,836 | -€63,247 | -87.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,083 | €8,836 | -€63,247 | -87.7% |
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 18 October 2026 via checked.be.