TAPICLUB - 740: 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.
TAPICLUB - 740
Largest movements
- Cash +€8,246
up €8,246 (+11.2%), from €73,785 to €82,031
mainly Net result for the year (+€4,847) and Depreciation (+€2,375)
- Tangible fixed assets -€2,375
down €2,375 (-7.1%), from €33,504 to €31,129
of which Plant, machinery and equipment: -€2,375
- Reserves +€4,847
up €4,847 (+9.5%), from €50,763 to €55,610
of which Distributable reserves: +€4,847
- Other debts +€2,159
up €2,159 (+6.4%), from €33,945 to €36,105
- Taxes +€2,629
new in 2025: €2,629
- Gross operating margin -€1,605
down €1,605 (-11.3%), from €14,190 to €12,585
- Depreciation -€333
down €333 (-12.3%), from €2,708 to €2,375
- Financial income +€251
up €251 (+1,991%), from €13 to €264
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 | €131,542 | €137,863 | +€6,321 | +4.8% |
| Fixed assets | 21/28 | €33,504 | €31,129 | -€2,375 | -7.1% |
| Tangible fixed assets | 22/27 | €33,504 | €31,129 | -€2,375 | -7.1% |
| Land and buildings | 22 | €27,196 | €27,196 | = | 0.0% |
| Plant, machinery and equipment | 23 | €6,307 | €3,932 | -€2,375 | -37.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €98,039 | €106,734 | +€8,695 | +8.9% |
| Amounts receivable within one year | 40/41 | €0 | €247 | +€247 | |
| Trade receivables | 40 | €0 | €247 | +€247 | |
| Current investments | 50/53 | €24,253 | €24,455 | +€202 | +0.8% |
| Cash at bank and in hand | 54/58 | €73,785 | €82,031 | +€8,246 | +11.2% |
| Total equity and liabilities | 10/49 | €131,542 | €137,863 | +€6,321 | +4.8% |
| Equity | 10/15 | €90,940 | €95,786 | +€4,847 | +5.3% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €50,763 | €55,610 | +€4,847 | +9.5% |
| Non-distributable reserves | 130/1 | €1,958 | €1,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,958 | €1,958 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,406 | €7,406 | = | 0.0% |
| Distributable reserves | 133 | €41,399 | €46,246 | +€4,847 | +11.7% |
| Profit (loss) carried forward | 14 | €176 | €176 | = | 0.0% |
| Amounts payable | 17/49 | €40,603 | €42,076 | +€1,474 | +3.6% |
| Amounts payable after more than one year | 17 | €4,881 | €4,881 | = | 0.0% |
| Other amounts payable | 178/9 | €4,881 | €4,881 | = | 0.0% |
| Amounts payable within one year | 42/48 | €35,722 | €37,196 | +€1,474 | +4.1% |
| Trade debts | 44 | €1,007 | €289 | -€718 | -71.3% |
| Suppliers | 440/4 | €1,007 | €289 | -€718 | -71.3% |
| Taxes, remuneration and social security | 45 | €769 | €802 | +€32 | +4.2% |
| Taxes | 450/3 | €769 | €802 | +€32 | +4.2% |
| Other amounts payable | 47/48 | €33,945 | €36,105 | +€2,159 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,708 | €2,375 | -€333 | -12.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €14,190 | €12,585 | -€1,605 | -11.3% |
| Operating profit (loss) | 9901 | €11,095 | €9,810 | -€1,284 | -11.6% |
| Financial income | 75/76B | €13 | €264 | +€251 | +1,991% |
| Recurring financial income | 75 | €13 | €264 | +€251 | +1,991% |
| Financial charges | 65/66B | €2,737 | €2,598 | -€139 | -5.1% |
| Recurring financial charges | 65 | €2,737 | €2,598 | -€139 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €8,370 | €7,476 | -€894 | -10.7% |
| Income taxes | 67/77 | - | €2,629 | +€2,629 | |
| Profit (loss) for the period | 9904 | €8,370 | €4,847 | -€3,523 | -42.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,370 | €4,847 | -€3,523 | -42.1% |
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 30 October 2026 via checked.be.