TAMAA: 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.
TAMAA
Largest movements
- Receivables within one year +€99,123
new in 2024: €99,123
of which Other amounts receivable: +€99,010
- Deferred charges and accrued income +€3,152
up €3,152 (+72.6%), from €4,339 to €7,490
- Tangible fixed assets -€2,855
down €2,855 (-27.8%), from €10,267 to €7,412
of which Furniture and vehicles: -€2,855
- Other debts +€49,453
up €49,453 (+139.1%), from €35,547 to €85,000
- Current portion of long-term debt +€46,906
up €46,906 (+750.5%), from €6,250 to €53,156
- Tax, wage and social debts -€7,951
down €7,951 (-54.5%), from €14,582 to €6,631
- Reserves +€7,859
up €7,859 (+10.1%), from €78,026 to €85,885
- Trade debts +€3,886
up €3,886 (+134.4%), from €2,891 to €6,777
- Gross operating margin -€7,529
down €7,529 (-47.2%), from €15,963 to €8,434
- Financial income +€2,962
up €2,962 (+79.0%), from €3,750 to €6,712
- Taxes -€1,818
down €1,818 (-41.3%), from €4,396 to €2,578
- Depreciation -€720
down €720 (-20.1%), from €3,575 to €2,855
- Financial charges +€161
up €161 (+10.3%), from €1,561 to €1,722
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 | €139,795 | €239,948 | +€100,153 | +71.6% |
| Fixed assets | 21/28 | €10,447 | €7,592 | -€2,855 | -27.3% |
| Tangible fixed assets | 22/27 | €10,267 | €7,412 | -€2,855 | -27.8% |
| Furniture and vehicles | 24 | €8,367 | €5,512 | -€2,855 | -34.1% |
| Other tangible fixed assets | 26 | €1,900 | €1,900 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €129,348 | €232,356 | +€103,008 | +79.6% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €99,123 | +€99,123 | |
| Trade receivables | 40 | - | €114 | +€114 | |
| Other amounts receivable | 41 | - | €99,010 | +€99,010 | |
| Cash at bank and in hand | 54/58 | €9 | €742 | +€732 | +7893.1% |
| Deferred charges and accrued income | 490/1 | €4,339 | €7,490 | +€3,152 | +72.6% |
| Total equity and liabilities | 10/49 | €139,795 | €239,948 | +€100,153 | +71.6% |
| Equity | 10/15 | €80,526 | €88,385 | +€7,859 | +9.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €78,026 | €85,885 | +€7,859 | +10.1% |
| Distributable reserves | 133 | €78,026 | €85,885 | +€7,859 | +10.1% |
| Amounts payable | 17/49 | €59,270 | €151,563 | +€92,294 | +155.7% |
| Amounts payable within one year | 42/48 | €59,270 | €151,563 | +€92,294 | +155.7% |
| Current portion of amounts payable after more than one year | 42 | €6,250 | €53,156 | +€46,906 | +750.5% |
| Trade debts | 44 | €2,891 | €6,777 | +€3,886 | +134.4% |
| Suppliers | 440/4 | €2,891 | €6,777 | +€3,886 | +134.4% |
| Taxes, remuneration and social security | 45 | €14,582 | €6,631 | -€7,951 | -54.5% |
| Taxes | 450/3 | €14,582 | €6,631 | -€7,951 | -54.5% |
| Other amounts payable | 47/48 | €35,547 | €85,000 | +€49,453 | +139.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,575 | €2,855 | -€720 | -20.1% |
| Other operating charges | 640/8 | €122 | €132 | +€10 | +8.1% |
| Gross operating margin | 9900 | €15,963 | €8,434 | -€7,529 | -47.2% |
| Operating profit (loss) | 9901 | €12,266 | €5,447 | -€6,819 | -55.6% |
| Financial income | 75/76B | €3,750 | €6,712 | +€2,962 | +79.0% |
| Recurring financial income | 75 | €3,750 | €6,712 | +€2,962 | +79.0% |
| Financial charges | 65/66B | €1,561 | €1,722 | +€161 | +10.3% |
| Recurring financial charges | 65 | €1,561 | €1,722 | +€161 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €14,455 | €10,437 | -€4,017 | -27.8% |
| Income taxes | 67/77 | €4,396 | €2,578 | -€1,818 | -41.3% |
| Profit (loss) for the period | 9904 | €10,059 | €7,859 | -€2,200 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,059 | €7,859 | -€2,200 | -21.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.