TAPlan: 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.
TAPlan
Largest movements
- Cash -€21,489
down €21,489 (-34.2%), from €62,901 to €41,413
mainly Contributions, distributions and other (-€85,630) and Investment in fixed assets (net) (-€7,521)
- Receivables within one year +€4,736
up €4,736 (+77.2%), from €6,131 to €10,867
- Tangible fixed assets +€3,564
up €3,564 (+38.0%), from €9,375 to €12,939
of which Land and buildings: +€5,124
- Deferred charges and accrued income +€3,308
up €3,308 (+23.4%), from €14,145 to €17,453
- Profit (loss) carried forward -€7,870
down €7,870 (-100.0%), from €7,870 to €0
- Reserves -€1,605
down €1,605 (-2.1%), from €77,759 to €76,154
- Depreciation +€1,932
up €1,932 (+95.4%), from €2,025 to €3,957
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 | €92,553 | €82,672 | -€9,881 | -10.7% |
| Fixed assets | 21/28 | €9,375 | €12,939 | +€3,564 | +38.0% |
| Tangible fixed assets | 22/27 | €9,375 | €12,939 | +€3,564 | +38.0% |
| Land and buildings | 22 | €4,955 | €10,078 | +€5,124 | +103.4% |
| Plant, machinery and equipment | 23 | €2,606 | €1,880 | -€726 | -27.9% |
| Furniture and vehicles | 24 | €1,815 | €981 | -€834 | -45.9% |
| Current assets | 29/58 | €83,178 | €69,732 | -€13,445 | -16.2% |
| Amounts receivable within one year | 40/41 | €6,131 | €10,867 | +€4,736 | +77.2% |
| Other amounts receivable | 41 | €6,131 | €10,867 | +€4,736 | +77.2% |
| Cash at bank and in hand | 54/58 | €62,901 | €41,413 | -€21,489 | -34.2% |
| Deferred charges and accrued income | 490/1 | €14,145 | €17,453 | +€3,308 | +23.4% |
| Total equity and liabilities | 10/49 | €92,553 | €82,672 | -€9,881 | -10.7% |
| Equity | 10/15 | €90,630 | €81,154 | -€9,475 | -10.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,759 | €76,154 | -€1,605 | -2.1% |
| Distributable reserves | 133 | €77,759 | €76,154 | -€1,605 | -2.1% |
| Profit (loss) carried forward | 14 | €7,870 | €0 | -€7,870 | -100.0% |
| Amounts payable | 17/49 | €1,923 | €1,517 | -€406 | -21.1% |
| Amounts payable within one year | 42/48 | €1,923 | €1,517 | -€406 | -21.1% |
| Trade debts | 44 | €1,923 | €1,517 | -€406 | -21.1% |
| Suppliers | 440/4 | €1,923 | €1,517 | -€406 | -21.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,025 | €3,957 | +€1,932 | +95.4% |
| Other operating charges | 640/8 | €756 | €912 | +€156 | +20.7% |
| Gross operating margin | 9900 | €100,718 | €101,428 | +€709 | +0.7% |
| Operating profit (loss) | 9901 | €97,938 | €96,559 | -€1,379 | -1.4% |
| Financial income | 75/76B | €670 | €0 | -€670 | -100.0% |
| Recurring financial income | 75 | €670 | €0 | -€670 | -100.0% |
| Financial charges | 65/66B | €173 | €140 | -€33 | -18.8% |
| Recurring financial charges | 65 | €173 | €140 | -€33 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €98,435 | €96,419 | -€2,016 | -2.0% |
| Income taxes | 67/77 | €20,675 | €20,264 | -€411 | -2.0% |
| Profit (loss) for the period | 9904 | €77,759 | €76,154 | -€1,605 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,759 | €76,154 | -€1,605 | -2.1% |
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 29 September 2026 via checked.be.