TAPAAS: 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
TAPAAS
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€11,066
2024 · -€3,805-€7,261
Equity
-€12,862
2024 · -€1,796-€11,066
Cash
€921
2024 · €1,274-€353
Balance sheet total
€13,483
2024 · €26,471-€12,988
Largest movements
Assets
- Receivables within one year -€12,701
down €12,701 (-56.3%), from €22,574 to €9,874
of which Trade receivables: -€12,701
- Cash -€353
down €353 (-27.7%), from €1,274 to €921
mainly Net result for the year (-€11,066) and Other debts (-€2,029)
Equity and liabilities
- Profit (loss) carried forward -€11,066
down €11,066 (-292%), from -€3,796 to -€14,862
- Other debts -€2,029
down €2,029 (-10.4%), from €19,475 to €17,446
- Trade debts +€840
up €840 (+37.2%), from €2,255 to €3,095
of which Suppliers: +€840
- Tax, wage and social debts -€563
down €563 (-8.8%), from €6,366 to €5,804
of which Remuneration and social security: -€374
Income statement
- Purchases and services +€53,443
new in 2025: €53,443
- Turnover +€40,682
new in 2025: €40,682
- Gross operating margin -€8,844
down €8,844 (-454%), from -€1,948 to -€10,792
- Depreciation -€741
down €741 (-100%), from €741 to €0
- Staff costs -€408
down €408, from €404 to -€5
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
-€3,805
Gross operating margin
-€8,844
Staff costs
+€408
Depreciation
+€741
Other operating charges
-€76
Financial income
+€22
Financial charges
+€304
Taxes
+€184
Result 2025
-€11,066
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
-€353
Investment
€0
Financing
€0
Cash 2024
€1,274
From operations (derived)
-€353
Net result for the year
-€11,066
Receivables within one year
+€12,701
Deferred charges and accrued income
-€66
Trade debts
+€840
Tax, wage and social debts
-€563
Other debts
-€2,029
Accrued charges and deferred income
-€170
Cash 2025
€921
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,471 | €13,483 | -€12,988 | -49.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | - | €0 | = | |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Assets under construction and advance payments | 27 | - | €0 | = | |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €26,471 | €13,483 | -€12,988 | -49.1% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Trade receivables | 290 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Stocks | 30/36 | - | €0 | = | |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €22,574 | €9,874 | -€12,701 | -56.3% |
| Trade receivables | 40 | €22,574 | €9,874 | -€12,701 | -56.3% |
| Other amounts receivable | 41 | - | €0 | = | |
| Current investments | 50/53 | - | €0 | = | |
| Cash at bank and in hand | 54/58 | €1,274 | €921 | -€353 | -27.7% |
| Deferred charges and accrued income | 490/1 | €2,623 | €2,689 | +€66 | +2.5% |
| Total equity and liabilities | 10/49 | €26,471 | €13,483 | -€12,988 | -49.1% |
| Equity | 10/15 | -€1,796 | -€12,862 | -€11,066 | -616% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €0 | = | |
| Reserves | 13 | - | €0 | = | |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | - | €0 | = | |
| Financial assistance | 1313 | - | €0 | = | |
| Other | 1319 | - | €0 | = | |
| Tax-exempt reserves | 132 | - | €0 | = | |
| Distributable reserves | 133 | - | €0 | = | |
| Profit (loss) carried forward | 14 | -€3,796 | -€14,862 | -€11,066 | -292% |
| Investment grants | 15 | - | €0 | = | |
| Advance to shareholders on the distribution of net assets | 19 | - | €0 | = | |
| Provisions and deferred taxes | 16 | - | €0 | = | |
| Provisions for liabilities and charges | 160/5 | - | €0 | = | |
| Pensions and similar obligations | 160 | - | €0 | = | |
| Taxes | 161 | - | €0 | = | |
| Major repairs and maintenance | 162 | - | €0 | = | |
| Environmental obligations | 163 | - | €0 | = | |
| Other liabilities and charges | 164/5 | - | €0 | = | |
| Deferred taxes | 168 | - | €0 | = | |
| Amounts payable | 17/49 | €28,267 | €26,345 | -€1,922 | -6.8% |
| Amounts payable after more than one year | 17 | - | €0 | = | |
| Financial debts | 170/4 | - | €0 | = | |
| Trade debts | 175 | - | €0 | = | |
| Advances received on contracts in progress | 176 | - | €0 | = | |
| Other amounts payable | 178/9 | - | €0 | = | |
| Amounts payable within one year | 42/48 | €28,097 | €26,345 | -€1,752 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | - | €0 | = | |
| Trade debts | 44 | €2,255 | €3,095 | +€840 | +37.2% |
| Suppliers | 440/4 | €2,255 | €3,095 | +€840 | +37.2% |
| Bills of exchange payable | 441 | - | €0 | = | |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €6,366 | €5,804 | -€563 | -8.8% |
| Taxes | 450/3 | €4,393 | €4,204 | -€189 | -4.3% |
| Remuneration and social security | 454/9 | €1,974 | €1,600 | -€374 | -18.9% |
| Other amounts payable | 47/48 | €19,475 | €17,446 | -€2,029 | -10.4% |
| Accrued charges and deferred income | 492/3 | €170 | €0 | -€170 | -100% |
| Turnover | 70 | - | €40,682 | +€40,682 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €53,443 | +€53,443 | |
| Remuneration, social security and pensions | 62 | €404 | -€5 | -€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €0 | -€741 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €0 | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €0 | = | |
| Other operating charges | 640/8 | €25 | €101 | +€76 | +298% |
| Operating charges capitalised as restructuring costs | 649 | - | €0 | = | |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | -€1,948 | -€10,792 | -€8,844 | -454% |
| Operating profit (loss) | 9901 | -€3,118 | -€10,888 | -€7,770 | -249% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Non-recurring financial income | 76B | - | €0 | = | |
| Financial charges | 65/66B | €524 | €220 | -€304 | -58.1% |
| Recurring financial charges | 65 | €524 | €220 | -€304 | -58.1% |
| Non-recurring financial charges | 66B | - | €0 | = | |
| Profit (loss) for the period before taxes | 9903 | -€3,642 | -€11,086 | -€7,445 | -204% |
| Transfer from deferred taxes | 780 | - | €0 | = | |
| Transfer to deferred taxes | 680 | - | €0 | = | |
| Income taxes | 67/77 | €163 | -€20 | -€184 | |
| Profit (loss) for the period | 9904 | -€3,805 | -€11,066 | -€7,261 | -191% |
| Transfer from tax-exempt reserves | 789 | - | €0 | = | |
| Transfer to tax-exempt reserves | 689 | - | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,805 | -€11,066 | -€7,261 | -191% |
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 16 October 2026 via checked.be.