TAPATOOVU: 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.
TAPATOOVU
Largest movements
- Tangible fixed assets -€1,479
down €1,479 (-66.8%), from €2,215 to €736
- Cash -€1,472
down €1,472 (-25.9%), from €5,692 to €4,220
mainly Net result for the year (-€3,201) and Debts after one year (-€1,686)
- Receivables within one year -€735
down €735 (-13.9%), from €5,300 to €4,565
of which Other amounts receivable: -€782
- Profit (loss) carried forward -€3,201
down €3,201 (-62.2%), from -€5,144 to -€8,344
- Debts after one year -€1,686
down €1,686 (-98.8%), from €1,707 to €21
- Trade debts +€527
up €527 (+29.3%), from €1,799 to €2,326
- Tax, wage and social debts +€524
up €524 (+159%), from €330 to €854
- Gross operating margin +€6,415
up €6,415, from -€5,579 to €836
- Depreciation -€468
down €468 (-25.4%), from €1,842 to €1,374
- Other operating charges +€218
up €218 (+56.2%), from €387 to €605
- Taxes -€87
down €87 (-55.2%), from €157 to €70
- Financial charges +€56
up €56 (+2.9%), from €1,932 to €1,988
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 | €14,692 | €10,856 | -€3,836 | -26.1% |
| Fixed assets | 21/28 | €2,215 | €736 | -€1,479 | -66.8% |
| Tangible fixed assets | 22/27 | €2,215 | €736 | -€1,479 | -66.8% |
| Furniture and vehicles | 24 | €2,215 | €736 | -€1,479 | -66.8% |
| Current assets | 29/58 | €12,477 | €10,121 | -€2,357 | -18.9% |
| Stocks and contracts in progress | 3 | €503 | €487 | -€17 | -3.3% |
| Stocks | 30/36 | €503 | €487 | -€17 | -3.3% |
| Amounts receivable within one year | 40/41 | €5,300 | €4,565 | -€735 | -13.9% |
| Trade receivables | 40 | €4,507 | €4,555 | +€47 | +1.1% |
| Other amounts receivable | 41 | €792 | €10 | -€782 | -98.7% |
| Cash at bank and in hand | 54/58 | €5,692 | €4,220 | -€1,472 | -25.9% |
| Deferred charges and accrued income | 490/1 | €982 | €849 | -€133 | -13.5% |
| Total equity and liabilities | 10/49 | €14,692 | €10,856 | -€3,836 | -26.1% |
| Equity | 10/15 | €10,856 | €7,656 | -€3,201 | -29.5% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,144 | -€8,344 | -€3,201 | -62.2% |
| Amounts payable | 17/49 | €3,836 | €3,201 | -€635 | -16.6% |
| Amounts payable after more than one year | 17 | €1,707 | €21 | -€1,686 | -98.8% |
| Other amounts payable | 178/9 | €1,707 | €21 | -€1,686 | -98.8% |
| Amounts payable within one year | 42/48 | €2,129 | €3,180 | +€1,051 | +49.4% |
| Trade debts | 44 | €1,799 | €2,326 | +€527 | +29.3% |
| Suppliers | 440/4 | €1,799 | €2,326 | +€527 | +29.3% |
| Taxes, remuneration and social security | 45 | €330 | €854 | +€524 | +159% |
| Taxes | 450/3 | €330 | €854 | +€524 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,842 | €1,374 | -€468 | -25.4% |
| Other operating charges | 640/8 | €387 | €605 | +€218 | +56.2% |
| Gross operating margin | 9900 | -€5,579 | €836 | +€6,415 | |
| Operating profit (loss) | 9901 | -€7,808 | -€1,143 | +€6,665 | +85.4% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €1,932 | €1,988 | +€56 | +2.9% |
| Recurring financial charges | 65 | €1,932 | €1,988 | +€56 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | -€9,730 | -€3,131 | +€6,599 | +67.8% |
| Income taxes | 67/77 | €157 | €70 | -€87 | -55.2% |
| Profit (loss) for the period | 9904 | -€9,887 | -€3,201 | +€6,686 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,887 | -€3,201 | +€6,686 | +67.6% |
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 17 October 2026 via checked.be.