TAPLA: 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.
TAPLA
Largest movements
- Tangible fixed assets -€39,957
down €39,957 (-1.9%), from €2.1m to €2.1m
of which Land and buildings: -€32,322
- Receivables within one year +€25,628
up €25,628 (+122.4%), from €20,931 to €46,559
- Debts after one year -€347,443
down €347,443 (-29.9%), from €1.2m to €813,087
- Other debts +€242,647
up €242,647 (+44.4%), from €546,605 to €789,252
- Short-term financial debts +€189,847
up €189,847 (+139.0%), from €136,593 to €326,440
- Profit (loss) carried forward -€90,127
no longer reported in 2025 (was €90,127)
- Reserves +€26,000
up €26,000 (+23.4%), from €111,100 to €137,100
- Gross operating margin -€35,845
down €35,845 (-15.6%), from €229,200 to €193,355
- Financial charges -€22,609
down €22,609 (-38.1%), from €59,306 to €36,697
- Staff costs +€15,980
up €15,980 (+38.2%), from €41,846 to €57,826
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 | €2,131,885 | €2,125,969 | -€5,916 | -0.3% |
| Fixed assets | 21/28 | €2,103,846 | €2,063,889 | -€39,957 | -1.9% |
| Tangible fixed assets | 22/27 | €2,100,154 | €2,060,197 | -€39,957 | -1.9% |
| Land and buildings | 22 | €2,013,968 | €1,981,646 | -€32,322 | -1.6% |
| Furniture and vehicles | 24 | €47,351 | €27,315 | -€20,036 | -42.3% |
| Other tangible fixed assets | 26 | €38,835 | €51,236 | +€12,401 | +31.9% |
| Financial fixed assets | 28 | €3,692 | €3,692 | = | 0.0% |
| Current assets | 29/58 | €28,039 | €62,080 | +€34,041 | +121.4% |
| Amounts receivable within one year | 40/41 | €20,931 | €46,559 | +€25,628 | +122.4% |
| Other amounts receivable | 41 | €20,931 | €46,559 | +€25,628 | +122.4% |
| Cash at bank and in hand | 54/58 | €4,543 | €11,297 | +€6,754 | +148.7% |
| Deferred charges and accrued income | 490/1 | €2,565 | €4,224 | +€1,659 | +64.7% |
| Total equity and liabilities | 10/49 | €2,131,885 | €2,125,969 | -€5,916 | -0.3% |
| Equity | 10/15 | €209,287 | €145,160 | -€64,127 | -30.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €111,100 | €137,100 | +€26,000 | +23.4% |
| Distributable reserves | 133 | €111,100 | €137,100 | +€26,000 | +23.4% |
| Profit (loss) carried forward | 14 | €90,127 | - | -€90,127 | |
| Amounts payable | 17/49 | €1,922,598 | €1,980,809 | +€58,211 | +3.0% |
| Amounts payable after more than one year | 17 | €1,160,530 | €813,087 | -€347,443 | -29.9% |
| Financial debts | 170/4 | €1,160,530 | €813,087 | -€347,443 | -29.9% |
| Amounts payable within one year | 42/48 | €752,068 | €1,167,722 | +€415,654 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | €22,215 | €16,002 | -€6,213 | -28.0% |
| Financial debts | 43 | €136,593 | €326,440 | +€189,847 | +139.0% |
| Credit institutions | 430/8 | €136,593 | €326,440 | +€189,847 | +139.0% |
| Trade debts | 44 | €2,515 | €7,428 | +€4,913 | +195.3% |
| Suppliers | 440/4 | €2,515 | €7,428 | +€4,913 | +195.3% |
| Taxes, remuneration and social security | 45 | €44,140 | €28,600 | -€15,540 | -35.2% |
| Taxes | 450/3 | €35,166 | €16,846 | -€18,320 | -52.1% |
| Remuneration and social security | 454/9 | €8,974 | €11,754 | +€2,780 | +31.0% |
| Other amounts payable | 47/48 | €546,605 | €789,252 | +€242,647 | +44.4% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | €41,846 | €57,826 | +€15,980 | +38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,452 | €59,018 | -€434 | -0.7% |
| Other operating charges | 640/8 | €3,582 | €4,481 | +€899 | +25.1% |
| Gross operating margin | 9900 | €229,200 | €193,355 | -€35,845 | -15.6% |
| Operating profit (loss) | 9901 | €124,320 | €72,030 | -€52,290 | -42.1% |
| Financial income | 75/76B | €1,424 | €1,722 | +€298 | +20.9% |
| Recurring financial income | 75 | €1,424 | €1,722 | +€298 | +20.9% |
| Financial charges | 65/66B | €59,306 | €36,697 | -€22,609 | -38.1% |
| Recurring financial charges | 65 | €59,306 | €36,697 | -€22,609 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €66,438 | €37,055 | -€29,383 | -44.2% |
| Income taxes | 67/77 | €9,638 | €11,055 | +€1,417 | +14.7% |
| Profit (loss) for the period | 9904 | €56,800 | €26,000 | -€30,800 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €56,800 | €26,000 | -€30,800 | -54.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.