TAMARIS: 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.
TAMARIS
Largest movements
- Tangible fixed assets -€22,587
down €22,587 (-3.5%), from €639,852 to €617,265
- Debts after one year -€41,624
down €41,624 (-15.4%), from €269,494 to €227,870
- Other debts +€28,697
up €28,697 (+12.9%), from €222,835 to €251,532
- Current portion of long-term debt -€11,592
down €11,592 (-21.8%), from €53,216 to €41,624
- Profit (loss) carried forward +€9,835
up €9,835 (+14.2%), from €69,107 to €78,943
- Gross operating margin +€2,504
up €2,504 (+5.9%), from €42,330 to €44,834
- Financial charges -€1,521
down €1,521 (-20.5%), from €7,414 to €5,893
- Taxes +€822
up €822 (+33.2%), from €2,473 to €3,295
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 | €644,410 | €623,274 | -€21,136 | -3.3% |
| Fixed assets | 21/28 | €639,852 | €617,265 | -€22,587 | -3.5% |
| Tangible fixed assets | 22/27 | €639,852 | €617,265 | -€22,587 | -3.5% |
| Land and buildings | 22 | €639,852 | €617,265 | -€22,587 | -3.5% |
| Current assets | 29/58 | €4,558 | €6,010 | +€1,452 | +31.9% |
| Amounts receivable within one year | 40/41 | €1,100 | €382 | -€718 | -65.3% |
| Other amounts receivable | 41 | €1,100 | €382 | -€718 | -65.3% |
| Cash at bank and in hand | 54/58 | €1,965 | €4,547 | +€2,582 | +131% |
| Deferred charges and accrued income | 490/1 | €1,493 | €1,081 | -€412 | -27.6% |
| Total equity and liabilities | 10/49 | €644,410 | €623,274 | -€21,136 | -3.3% |
| Equity | 10/15 | €89,567 | €99,403 | +€9,835 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,107 | €78,943 | +€9,835 | +14.2% |
| Amounts payable | 17/49 | €554,842 | €523,871 | -€30,971 | -5.6% |
| Amounts payable after more than one year | 17 | €269,494 | €227,870 | -€41,624 | -15.4% |
| Financial debts | 170/4 | €269,494 | €227,870 | -€41,624 | -15.4% |
| Amounts payable within one year | 42/48 | €282,087 | €294,284 | +€12,196 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €53,216 | €41,624 | -€11,592 | -21.8% |
| Trade debts | 44 | €6,036 | €1,127 | -€4,909 | -81.3% |
| Suppliers | 440/4 | €6,036 | €1,127 | -€4,909 | -81.3% |
| Other amounts payable | 47/48 | €222,835 | €251,532 | +€28,697 | +12.9% |
| Accrued charges and deferred income | 492/3 | €3,261 | €1,718 | -€1,542 | -47.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,163 | €22,588 | +€425 | +1.9% |
| Other operating charges | 640/8 | €3,128 | €3,223 | +€96 | +3.1% |
| Gross operating margin | 9900 | €42,330 | €44,834 | +€2,504 | +5.9% |
| Operating profit (loss) | 9901 | €17,039 | €19,023 | +€1,983 | +11.6% |
| Financial charges | 65/66B | €7,414 | €5,893 | -€1,521 | -20.5% |
| Recurring financial charges | 65 | €7,414 | €5,893 | -€1,521 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €9,625 | €13,130 | +€3,504 | +36.4% |
| Income taxes | 67/77 | €2,473 | €3,295 | +€822 | +33.2% |
| Profit (loss) for the period | 9904 | €7,152 | €9,835 | +€2,683 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,152 | €9,835 | +€2,683 | +37.5% |
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 15 October 2026 via checked.be.