TAM: 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.
TAM
Largest movements
- Cash +€5,433
up €5,433 (+22637.7%), from €24 to €5,457
mainly Depreciation (+€4,610) and Trade debts (+€4,600)
- Tangible fixed assets -€4,610
down €4,610 (-23.5%), from €19,649 to €15,039
- Stocks and contracts +€520
up €520 (+93.5%), from €556 to €1,076
- Profit (loss) carried forward -€7,665
down €7,665 (-13.0%), from -€59,143 to -€66,808
- Trade debts +€4,600
up €4,600 (+195.4%), from €2,354 to €6,954
- Tax, wage and social debts +€3,430
up €3,430 (+279.7%), from €1,226 to €4,656
- Other debts +€978
up €978 (+1.7%), from €57,192 to €58,170
- Gross operating margin +€3,048
up €3,048 (+57.7%), from -€5,278 to -€2,230
- Other operating charges -€1,335
down €1,335 (-81.7%), from €1,635 to €300
- Depreciation -€300
down €300 (-6.1%), from €4,910 to €4,610
- Financial charges +€193
up €193 (+58.0%), from €332 to €525
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,229 | €21,572 | +€1,343 | +6.6% |
| Fixed assets | 21/28 | €19,649 | €15,039 | -€4,610 | -23.5% |
| Tangible fixed assets | 22/27 | €19,649 | €15,039 | -€4,610 | -23.5% |
| Other tangible fixed assets | 26 | €19,649 | €15,039 | -€4,610 | -23.5% |
| Current assets | 29/58 | €580 | €6,533 | +€5,953 | +1026.3% |
| Stocks and contracts in progress | 3 | €556 | €1,076 | +€520 | +93.5% |
| Stocks | 30/36 | €556 | €1,076 | +€520 | +93.5% |
| Cash at bank and in hand | 54/58 | €24 | €5,457 | +€5,433 | +22637.7% |
| Total equity and liabilities | 10/49 | €20,229 | €21,572 | +€1,343 | +6.6% |
| Equity | 10/15 | -€40,543 | -€48,208 | -€7,665 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,143 | -€66,808 | -€7,665 | -13.0% |
| Amounts payable | 17/49 | €60,772 | €69,779 | +€9,007 | +14.8% |
| Amounts payable within one year | 42/48 | €60,772 | €69,779 | +€9,007 | +14.8% |
| Trade debts | 44 | €2,354 | €6,954 | +€4,600 | +195.4% |
| Suppliers | 440/4 | €2,354 | €6,954 | +€4,600 | +195.4% |
| Taxes, remuneration and social security | 45 | €1,226 | €4,656 | +€3,430 | +279.7% |
| Taxes | 450/3 | €1,226 | €4,656 | +€3,430 | +279.7% |
| Other amounts payable | 47/48 | €57,192 | €58,170 | +€978 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,910 | €4,610 | -€300 | -6.1% |
| Other operating charges | 640/8 | €1,635 | €300 | -€1,335 | -81.7% |
| Gross operating margin | 9900 | -€5,278 | -€2,230 | +€3,048 | +57.7% |
| Operating profit (loss) | 9901 | -€11,823 | -€7,140 | +€4,683 | +39.6% |
| Financial charges | 65/66B | €332 | €525 | +€193 | +58.0% |
| Recurring financial charges | 65 | €332 | €525 | +€193 | +58.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,155 | -€7,664 | +€4,491 | +36.9% |
| Profit (loss) for the period | 9904 | -€12,155 | -€7,664 | +€4,491 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,155 | -€7,664 | +€4,491 | +36.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.