TAPABAR: 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.
TAPABAR
Largest movements
- Cash -€38,346
down €38,346 (-46.6%), from €82,310 to €43,964
mainly Trade debts (-€28,065) and Net result for the year (-€19,754)
- Stocks and contracts +€15,260
up €15,260 (+67.8%), from €22,510 to €37,770
- Tangible fixed assets -€3,653
down €3,653 (-12.9%), from €28,231 to €24,579
of which Plant, machinery and equipment: -€3,134
- Receivables within one year -€1,551
down €1,551 (-56.2%), from €2,761 to €1,209
- Deferred charges and accrued income -€1,518
down €1,518 (-44.1%), from €3,441 to €1,923
- Trade debts -€28,065
down €28,065 (-65.3%), from €42,970 to €14,905
- Profit (loss) carried forward -€19,754
down €19,754 (-790.3%), from -€2,500 to -€22,254
- Tax, wage and social debts +€18,011
up €18,011 (+47.0%), from €38,282 to €56,294
of which Remuneration and social security: +€13,213
- Gross operating margin -€51,973
down €51,973 (-11.9%), from €435,901 to €383,928
- Staff costs -€28,714
down €28,714 (-7.0%), from €411,345 to €382,631
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.
Cash bridge derived
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 | €139,253 | €109,445 | -€29,808 | -21.4% |
| Fixed assets | 21/28 | €28,231 | €24,579 | -€3,653 | -12.9% |
| Tangible fixed assets | 22/27 | €28,231 | €24,579 | -€3,653 | -12.9% |
| Land and buildings | 22 | €5,288 | €4,678 | -€611 | -11.5% |
| Plant, machinery and equipment | 23 | €14,062 | €10,927 | -€3,134 | -22.3% |
| Furniture and vehicles | 24 | €3,244 | €3,909 | +€666 | +20.5% |
| Other tangible fixed assets | 26 | €5,638 | €5,064 | -€573 | -10.2% |
| Current assets | 29/58 | €111,022 | €84,866 | -€26,156 | -23.6% |
| Stocks and contracts in progress | 3 | €22,510 | €37,770 | +€15,260 | +67.8% |
| Stocks | 30/36 | €22,510 | €37,770 | +€15,260 | +67.8% |
| Amounts receivable within one year | 40/41 | €2,761 | €1,209 | -€1,551 | -56.2% |
| Trade receivables | 40 | €2,761 | €1,209 | -€1,551 | -56.2% |
| Cash at bank and in hand | 54/58 | €82,310 | €43,964 | -€38,346 | -46.6% |
| Deferred charges and accrued income | 490/1 | €3,441 | €1,923 | -€1,518 | -44.1% |
| Total equity and liabilities | 10/49 | €139,253 | €109,445 | -€29,808 | -21.4% |
| Equity | 10/15 | €58,000 | €38,246 | -€19,754 | -34.1% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €5,500 | €5,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,500 | €5,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,500 | -€22,254 | -€19,754 | -790.3% |
| Amounts payable | 17/49 | €81,252 | €71,199 | -€10,054 | -12.4% |
| Amounts payable within one year | 42/48 | €81,252 | €71,199 | -€10,054 | -12.4% |
| Trade debts | 44 | €42,970 | €14,905 | -€28,065 | -65.3% |
| Suppliers | 440/4 | €42,970 | €14,905 | -€28,065 | -65.3% |
| Taxes, remuneration and social security | 45 | €38,282 | €56,294 | +€18,011 | +47.0% |
| Taxes | 450/3 | €10,560 | €15,359 | +€4,798 | +45.4% |
| Remuneration and social security | 454/9 | €27,722 | €40,935 | +€13,213 | +47.7% |
| Remuneration, social security and pensions | 62 | €411,345 | €382,631 | -€28,714 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,751 | €6,420 | +€669 | +11.6% |
| Other operating charges | 640/8 | €5,372 | €5,171 | -€201 | -3.7% |
| Gross operating margin | 9900 | €435,901 | €383,928 | -€51,973 | -11.9% |
| Operating profit (loss) | 9901 | €13,433 | -€10,294 | -€23,726 | |
| Financial income | 75/76B | €106 | €0 | -€106 | -100.0% |
| Recurring financial income | 75 | €106 | €0 | -€106 | -100.0% |
| Financial charges | 65/66B | €5,435 | €9,401 | +€3,966 | +73.0% |
| Recurring financial charges | 65 | €5,435 | €9,401 | +€3,966 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €8,104 | -€19,694 | -€27,798 | |
| Income taxes | 67/77 | €136 | €60 | -€76 | -55.9% |
| Profit (loss) for the period | 9904 | €7,968 | -€19,754 | -€27,722 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,968 | -€19,754 | -€27,722 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.