TAPIMMO: 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.
TAPIMMO
Largest movements
- Cash +€84,358
new in 2025: €84,358
mainly Other debts (+€141,097) and Net result for the year (+€40,016)
- Receivables within one year -€37,082
down €37,082 (-98.4%), from €37,685 to €603
of which Other amounts receivable: -€37,603
- Tangible fixed assets -€24,036
down €24,036 (-8.4%), from €284,986 to €260,950
of which Land and buildings: -€22,964
- Other debts +€141,097
up €141,097 (+1603.4%), from €8,800 to €149,897
- Reserves -€115,671
down €115,671 (-49.2%), from €235,096 to €119,425
- Gross operating margin +€35,548
up €35,548 (+69.5%), from €51,121 to €86,669
- Taxes +€8,862
up €8,862 (+131.9%), from €6,717 to €15,580
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 | €322,671 | €348,692 | +€26,021 | +8.1% |
| Fixed assets | 21/28 | €284,986 | €260,950 | -€24,036 | -8.4% |
| Tangible fixed assets | 22/27 | €284,986 | €260,950 | -€24,036 | -8.4% |
| Land and buildings | 22 | €280,886 | €257,922 | -€22,964 | -8.2% |
| Furniture and vehicles | 24 | €4,100 | €3,028 | -€1,072 | -26.1% |
| Current assets | 29/58 | €37,685 | €87,742 | +€50,057 | +132.8% |
| Amounts receivable within one year | 40/41 | €37,685 | €603 | -€37,082 | -98.4% |
| Trade receivables | 40 | - | €522 | +€522 | |
| Other amounts receivable | 41 | €37,685 | €82 | -€37,603 | -99.8% |
| Cash at bank and in hand | 54/58 | - | €84,358 | +€84,358 | |
| Deferred charges and accrued income | 490/1 | - | €2,781 | +€2,781 | |
| Total equity and liabilities | 10/49 | €322,671 | €348,692 | +€26,021 | +8.1% |
| Equity | 10/15 | €307,153 | €191,498 | -€115,656 | -37.7% |
| Contributions | 10/11 | €13,658 | €13,658 | = | 0.0% |
| Contributions outside capital | 11 | €13,658 | €13,658 | = | 0.0% |
| Share premium | 1100/10 | €13,658 | €13,658 | = | 0.0% |
| Reserves | 13 | €235,096 | €119,425 | -€115,671 | -49.2% |
| Distributable reserves | 133 | €235,096 | €119,425 | -€115,671 | -49.2% |
| Profit (loss) carried forward | 14 | €58,400 | €58,415 | +€16 | 0.0% |
| Amounts payable | 17/49 | €15,517 | €157,194 | +€141,677 | +913.0% |
| Amounts payable within one year | 42/48 | €15,517 | €157,194 | +€141,677 | +913.0% |
| Taxes, remuneration and social security | 45 | €6,717 | €7,297 | +€580 | +8.6% |
| Taxes | 450/3 | €6,717 | €7,297 | +€580 | +8.6% |
| Other amounts payable | 47/48 | €8,800 | €149,897 | +€141,097 | +1603.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,452 | €24,036 | -€416 | -1.7% |
| Other operating charges | 640/8 | €6,740 | €6,918 | +€177 | +2.6% |
| Gross operating margin | 9900 | €51,121 | €86,669 | +€35,548 | +69.5% |
| Operating profit (loss) | 9901 | €19,929 | €55,716 | +€35,787 | +179.6% |
| Financial charges | 65/66B | €48 | €120 | +€72 | +149.4% |
| Recurring financial charges | 65 | €48 | €120 | +€72 | +149.4% |
| Profit (loss) for the period before taxes | 9903 | €19,880 | €55,596 | +€35,715 | +179.6% |
| Income taxes | 67/77 | €6,717 | €15,580 | +€8,862 | +131.9% |
| Profit (loss) for the period | 9904 | €13,163 | €40,016 | +€26,853 | +204.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,163 | €40,016 | +€26,853 | +204.0% |
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 11 October 2026 via checked.be.