TAM AUTOS: 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.
TAM AUTOS
Largest movements
- Receivables within one year +€7,692
up €7,692 (+18.9%), from €40,619 to €48,312
of which Trade receivables: +€7,687
- Stocks and contracts -€2,890
down €2,890 (-14.3%), from €20,150 to €17,260
- Cash +€2,772
up €2,772 (+99.5%), from €2,785 to €5,557
mainly Trade debts (+€9,154) and Stocks and contracts (+€2,890)
- Deferred charges and accrued income +€2,425
new in 2025: €2,425
- Trade debts +€9,154
up €9,154 (+29.3%), from €31,286 to €40,440
- Profit (loss) carried forward +€1,445
up €1,445 (+24.8%), from -€5,835 to -€4,390
- Turnover +€91,750
new in 2025: €91,750
- Purchases and services +€90,164
new in 2025: €90,164
- Gross operating margin +€7,326
up €7,326, from -€5,740 to €1,586
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 | €63,554 | €73,553 | +€9,999 | +15.7% |
| Current assets | 29/58 | €63,554 | €73,553 | +€9,999 | +15.7% |
| Stocks and contracts in progress | 3 | €20,150 | €17,260 | -€2,890 | -14.3% |
| Stocks | 30/36 | €20,150 | €17,260 | -€2,890 | -14.3% |
| Amounts receivable within one year | 40/41 | €40,619 | €48,312 | +€7,692 | +18.9% |
| Trade receivables | 40 | €40,511 | €48,198 | +€7,687 | +19.0% |
| Other amounts receivable | 41 | €109 | €114 | +€5 | +4.9% |
| Cash at bank and in hand | 54/58 | €2,785 | €5,557 | +€2,772 | +99.5% |
| Deferred charges and accrued income | 490/1 | - | €2,425 | +€2,425 | |
| Total equity and liabilities | 10/49 | €63,554 | €73,553 | +€9,999 | +15.7% |
| Equity | 10/15 | -€3,835 | -€2,390 | +€1,445 | +37.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,835 | -€4,390 | +€1,445 | +24.8% |
| Amounts payable | 17/49 | €67,389 | €75,944 | +€8,554 | +12.7% |
| Amounts payable within one year | 42/48 | €67,389 | €75,944 | +€8,554 | +12.7% |
| Trade debts | 44 | €31,286 | €40,440 | +€9,154 | +29.3% |
| Suppliers | 440/4 | €31,286 | €40,440 | +€9,154 | +29.3% |
| Advances received on contracts in progress | 46 | €18,214 | €18,214 | = | 0.0% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €17,890 | €17,290 | -€600 | -3.4% |
| Turnover | 70 | - | €91,750 | +€91,750 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €90,164 | +€90,164 | |
| Gross operating margin | 9900 | -€5,740 | €1,586 | +€7,326 | |
| Operating profit (loss) | 9901 | -€5,740 | €1,586 | +€7,326 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €96 | €142 | +€46 | +48.1% |
| Recurring financial charges | 65 | €96 | €142 | +€46 | +48.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,835 | €1,445 | +€7,279 | |
| Profit (loss) for the period | 9904 | -€5,835 | €1,445 | +€7,279 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,835 | €1,445 | +€7,279 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.