Tapa Ti: 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.
What changed
Tapa Ti
NACE 56.301, Cafés and bars
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€8,244
2024 · €19,336-€11,092
Equity
€258,074
2024 · €284,830-€26,756
Cash
€119,146
2024 · €119,874-€729
Balance sheet total
€579,784
2024 · €638,242-€58,458
Largest movements
Assets
- Tangible fixed assets -€61,562
down €61,562 (-13.0%), from €471,960 to €410,398
of which Land and buildings: -€31,302
Equity and liabilities
- Debts after one year -€38,946
down €38,946 (-14.8%), from €262,626 to €223,680
- Reserves -€27,000
down €27,000 (-12.3%), from €219,847 to €192,847
Income statement
- Gross operating margin -€11,570
down €11,570 (-4.1%), from €279,231 to €267,661
- Taxes -€4,334
down €4,334 (-44.3%), from €9,772 to €5,438
- Staff costs +€3,514
up €3,514 (+2.0%), from €175,968 to €179,482
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.
Result 2024
€19,336
Gross operating margin
-€11,570
Staff costs
-€3,514
Depreciation
+€28
Other operating charges
-€127
Financial income
-€1,651
Financial charges
+€1,408
Taxes
+€4,334
Result 2025
€8,244
raises the resultlowers the result
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.
From operations
+€69,195
Investment
€0
Financing
-€69,924
Cash 2024
€119,874
From operations (derived)
+€69,195
Net result for the year
+€8,244
Depreciation
+€61,562
Stocks and contracts
-€4,481
Receivables within one year
+€625
Smaller working-capital items
+€79
Trade debts
+€3,167
Financing
-€69,924
Debts after one year
-€38,946
Current portion of long-term debt
+€4,022
Contributions, distributions and other
-€35,000
Cash 2025
€119,146
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €638,242 | €579,784 | -€58,458 | -9.2% |
| Fixed assets | 21/28 | €472,270 | €410,708 | -€61,562 | -13.0% |
| Tangible fixed assets | 22/27 | €471,960 | €410,398 | -€61,562 | -13.0% |
| Land and buildings | 22 | €396,632 | €365,330 | -€31,302 | -7.9% |
| Plant, machinery and equipment | 23 | €12,023 | €5,881 | -€6,141 | -51.1% |
| Furniture and vehicles | 24 | €63,305 | €39,186 | -€24,119 | -38.1% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €165,973 | €169,076 | +€3,103 | +1.9% |
| Stocks and contracts in progress | 3 | €27,722 | €32,203 | +€4,481 | +16.2% |
| Stocks | 30/36 | €27,722 | €32,203 | +€4,481 | +16.2% |
| Amounts receivable within one year | 40/41 | €9,753 | €9,127 | -€625 | -6.4% |
| Other amounts receivable | 41 | €9,753 | €9,127 | -€625 | -6.4% |
| Cash at bank and in hand | 54/58 | €119,874 | €119,146 | -€729 | -0.6% |
| Deferred charges and accrued income | 490/1 | €8,623 | €8,600 | -€24 | -0.3% |
| Total equity and liabilities | 10/49 | €638,242 | €579,784 | -€58,458 | -9.2% |
| Equity | 10/15 | €284,830 | €258,074 | -€26,756 | -9.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €219,847 | €192,847 | -€27,000 | -12.3% |
| Distributable reserves | 133 | €219,847 | €192,847 | -€27,000 | -12.3% |
| Profit (loss) carried forward | 14 | €58,786 | €59,029 | +€244 | +0.4% |
| Amounts payable | 17/49 | €353,412 | €321,711 | -€31,702 | -9.0% |
| Amounts payable after more than one year | 17 | €262,626 | €223,680 | -€38,946 | -14.8% |
| Financial debts | 170/4 | €262,626 | €223,680 | -€38,946 | -14.8% |
| Amounts payable within one year | 42/48 | €90,786 | €98,031 | +€7,245 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €37,616 | €41,639 | +€4,022 | +10.7% |
| Trade debts | 44 | €12,217 | €15,384 | +€3,167 | +25.9% |
| Suppliers | 440/4 | €12,217 | €15,384 | +€3,167 | +25.9% |
| Taxes, remuneration and social security | 45 | €40,953 | €41,008 | +€56 | +0.1% |
| Taxes | 450/3 | €19,901 | €19,445 | -€456 | -2.3% |
| Remuneration and social security | 454/9 | €21,052 | €21,563 | +€511 | +2.4% |
| Remuneration, social security and pensions | 62 | €175,968 | €179,482 | +€3,514 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,590 | €61,562 | -€28 | 0.0% |
| Other operating charges | 640/8 | €4,096 | €4,223 | +€127 | +3.1% |
| Gross operating margin | 9900 | €279,231 | €267,661 | -€11,570 | -4.1% |
| Operating profit (loss) | 9901 | €37,577 | €22,394 | -€15,182 | -40.4% |
| Financial income | 75/76B | €2,264 | €613 | -€1,651 | -72.9% |
| Recurring financial income | 75 | €2,264 | €613 | -€1,651 | -72.9% |
| Financial charges | 65/66B | €10,733 | €9,325 | -€1,408 | -13.1% |
| Recurring financial charges | 65 | €10,733 | €9,325 | -€1,408 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €29,107 | €13,682 | -€15,425 | -53.0% |
| Income taxes | 67/77 | €9,772 | €5,438 | -€4,334 | -44.3% |
| Profit (loss) for the period | 9904 | €19,336 | €8,244 | -€11,092 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,336 | €8,244 | -€11,092 | -57.4% |
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 21 October 2026 via checked.be.