TAPI Avocat: 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.
TAPI Avocat
Largest movements
- Deferred charges and accrued income +€35,110
up €35,110 (+56.8%), from €61,865 to €96,974
- Receivables within one year -€21,856
down €21,856 (-85.6%), from €25,528 to €3,672
of which Other amounts receivable: -€20,363
- Tangible fixed assets -€18,925
down €18,925 (-6.7%), from €280,888 to €261,963
of which Land and buildings: -€15,267
- Debts after one year -€34,078
down €34,078 (-10.8%), from €314,350 to €280,272
- Other debts +€11,680
new in 2025: €11,680
- Profit (loss) carried forward +€4,994
up €4,994 (+95.0%), from -€5,256 to -€262
- Short-term financial debts +€4,645
up €4,645 (+137.3%), from €3,382 to €8,027
- Turnover -€54,300
down €54,300 (-34.4%), from €157,740 to €103,441
- Purchases and services -€47,633
down €47,633 (-44.6%), from €106,748 to €59,115
- Taxes +€11,544
up €11,544, from -€6,544 to €5,000
- Gross operating margin -€6,667
down €6,667 (-13.1%), from €50,993 to €44,326
- Financial charges -€6,411
down €6,411 (-29.4%), from €21,799 to €15,388
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 | €369,533 | €362,857 | -€6,676 | -1.8% |
| Fixed assets | 21/28 | €280,888 | €261,963 | -€18,925 | -6.7% |
| Tangible fixed assets | 22/27 | €280,888 | €261,963 | -€18,925 | -6.7% |
| Land and buildings | 22 | €264,634 | €249,367 | -€15,267 | -5.8% |
| Plant, machinery and equipment | 23 | €16,254 | €12,596 | -€3,657 | -22.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Current assets | 29/58 | €88,645 | €100,894 | +€12,249 | +13.8% |
| Amounts receivable within one year | 40/41 | €25,528 | €3,672 | -€21,856 | -85.6% |
| Trade receivables | 40 | €5,165 | €3,672 | -€1,493 | -28.9% |
| Other amounts receivable | 41 | €20,363 | - | -€20,363 | |
| Cash at bank and in hand | 54/58 | €1,252 | €248 | -€1,005 | -80.2% |
| Deferred charges and accrued income | 490/1 | €61,865 | €96,974 | +€35,110 | +56.8% |
| Total equity and liabilities | 10/49 | €369,533 | €362,857 | -€6,676 | -1.8% |
| Equity | 10/15 | -€3,256 | €1,738 | +€4,994 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,256 | -€262 | +€4,994 | +95.0% |
| Amounts payable | 17/49 | €372,789 | €361,119 | -€11,669 | -3.1% |
| Amounts payable after more than one year | 17 | €314,350 | €280,272 | -€34,078 | -10.8% |
| Financial debts | 170/4 | €314,350 | €280,272 | -€34,078 | -10.8% |
| Amounts payable within one year | 42/48 | €58,439 | €80,847 | +€22,408 | +38.3% |
| Current portion of amounts payable after more than one year | 42 | €36,139 | €38,912 | +€2,773 | +7.7% |
| Financial debts | 43 | €3,382 | €8,027 | +€4,645 | +137.3% |
| Credit institutions | 430/8 | €3,382 | €8,027 | +€4,645 | +137.3% |
| Trade debts | 44 | €445 | €179 | -€266 | -59.8% |
| Suppliers | 440/4 | €445 | €179 | -€266 | -59.8% |
| Taxes, remuneration and social security | 45 | €18,473 | €22,050 | +€3,577 | +19.4% |
| Taxes | 450/3 | €18,473 | €22,050 | +€3,577 | +19.4% |
| Other amounts payable | 47/48 | - | €11,680 | +€11,680 | |
| Turnover | 70 | €157,740 | €103,441 | -€54,300 | -34.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €106,748 | €59,115 | -€47,633 | -44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,014 | €18,925 | -€3,089 | -14.0% |
| Other operating charges | 640/8 | €1,986 | €24 | -€1,962 | -98.8% |
| Gross operating margin | 9900 | €50,993 | €44,326 | -€6,667 | -13.1% |
| Operating profit (loss) | 9901 | €26,993 | €25,377 | -€1,616 | -6.0% |
| Financial income | 75/76B | €0 | €4 | +€4 | +1010.8% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +1010.8% |
| Financial charges | 65/66B | €21,799 | €15,388 | -€6,411 | -29.4% |
| Recurring financial charges | 65 | €21,799 | €15,388 | -€6,411 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €5,195 | €9,994 | +€4,799 | +92.4% |
| Income taxes | 67/77 | -€6,544 | €5,000 | +€11,544 | |
| Profit (loss) for the period | 9904 | €11,738 | €4,994 | -€6,745 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,738 | €4,994 | -€6,745 | -57.5% |
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 29 September 2026 via checked.be.