TAPACA: 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.
TAPACA
Largest movements
- Tangible fixed assets -€11,312
down €11,312 (-4.7%), from €240,213 to €228,901
- Cash +€3,482
up €3,482 (+1335.9%), from €261 to €3,742
mainly Other debts (+€12,700) and Depreciation (+€12,606)
- Profit (loss) carried forward -€12,781
down €12,781 (-70.9%), from €18,033 to €5,252
- Other debts +€12,700
up €12,700 (+9.1%), from €139,990 to €152,690
- Tax, wage and social debts -€5,607
down €5,607 (-69.3%), from €8,089 to €2,482
- Gross operating margin -€37,781
down €37,781 (-95.4%), from €39,621 to €1,840
- Taxes -€7,895
down €7,895 (-97.8%), from €8,076 to €180
- Financial charges -€4,017
down €4,017 (-91.0%), from €4,413 to €396
- Depreciation +€3,891
up €3,891 (+44.7%), from €8,715 to €12,606
- Other operating charges +€1,055
up €1,055 (+274.3%), from €384 to €1,439
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 | €241,382 | €235,700 | -€5,682 | -2.4% |
| Fixed assets | 21/28 | €240,213 | €228,901 | -€11,312 | -4.7% |
| Tangible fixed assets | 22/27 | €240,213 | €228,901 | -€11,312 | -4.7% |
| Land and buildings | 22 | €219,931 | €215,726 | -€4,205 | -1.9% |
| Plant, machinery and equipment | 23 | €4,362 | €2,162 | -€2,200 | -50.4% |
| Furniture and vehicles | 24 | €11,089 | €7,310 | -€3,779 | -34.1% |
| Other tangible fixed assets | 26 | €4,830 | €3,702 | -€1,128 | -23.4% |
| Current assets | 29/58 | €1,169 | €6,799 | +€5,630 | +481.5% |
| Amounts receivable within one year | 40/41 | €270 | €2,574 | +€2,304 | +853.6% |
| Trade receivables | 40 | - | €2,574 | +€2,574 | |
| Other amounts receivable | 41 | €270 | - | -€270 | |
| Cash at bank and in hand | 54/58 | €261 | €3,742 | +€3,482 | +1335.9% |
| Deferred charges and accrued income | 490/1 | €639 | €484 | -€155 | -24.3% |
| Total equity and liabilities | 10/49 | €241,382 | €235,700 | -€5,682 | -2.4% |
| Equity | 10/15 | €93,303 | €80,523 | -€12,781 | -13.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,270 | €73,270 | = | 0.0% |
| Distributable reserves | 133 | €73,270 | €73,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,033 | €5,252 | -€12,781 | -70.9% |
| Amounts payable | 17/49 | €148,079 | €155,177 | +€7,099 | +4.8% |
| Amounts payable within one year | 42/48 | €148,079 | €155,177 | +€7,099 | +4.8% |
| Trade debts | 44 | - | €5 | +€5 | |
| Suppliers | 440/4 | - | €5 | +€5 | |
| Taxes, remuneration and social security | 45 | €8,089 | €2,482 | -€5,607 | -69.3% |
| Taxes | 450/3 | €8,089 | €2,482 | -€5,607 | -69.3% |
| Other amounts payable | 47/48 | €139,990 | €152,690 | +€12,700 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,715 | €12,606 | +€3,891 | +44.7% |
| Other operating charges | 640/8 | €384 | €1,439 | +€1,055 | +274.3% |
| Gross operating margin | 9900 | €39,621 | €1,840 | -€37,781 | -95.4% |
| Operating profit (loss) | 9901 | €30,522 | -€12,206 | -€42,727 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,413 | €396 | -€4,017 | -91.0% |
| Recurring financial charges | 65 | €4,413 | €396 | -€4,017 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €26,109 | -€12,601 | -€38,709 | |
| Income taxes | 67/77 | €8,076 | €180 | -€7,895 | -97.8% |
| Profit (loss) for the period | 9904 | €18,033 | -€12,781 | -€30,814 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,033 | -€12,781 | -€30,814 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.