TAPPIE: 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.
TAPPIE
Largest movements
- Receivables within one year +€49,456
up €49,456 (+4,250%), from €1,164 to €50,620
of which Trade receivables: +€42,160
- Cash +€5,545
up €5,545 (+115%), from €4,837 to €10,382
mainly Trade debts (+€42,036) and Net result for the year (+€12,809)
- Trade debts +€42,036
up €42,036 (+370%), from €11,370 to €53,406
- Profit (loss) carried forward +€12,809
up €12,809, from -€5,343 to €7,466
- Other debts -€2,918
down €2,918 (-100%), from €2,918 to €0
- Contributions +€1,500
new in 2025: €1,500
- Gross operating margin +€19,350
up €19,350, from -€3,036 to €16,314
- Taxes +€1,800
new in 2025: €1,800
- Financial charges -€609
down €609 (-47.0%), from €1,294 to €685
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 | €10,110 | €64,172 | +€54,062 | +535% |
| Fixed assets | 21/28 | €4,109 | €3,170 | -€939 | -22.9% |
| Intangible fixed assets | 21 | €2,064 | €1,564 | -€500 | -24.2% |
| Tangible fixed assets | 22/27 | €2,044 | €1,605 | -€439 | -21.5% |
| Furniture and vehicles | 24 | €2,044 | €1,605 | -€439 | -21.5% |
| Current assets | 29/58 | €6,001 | €61,002 | +€55,001 | +917% |
| Amounts receivable within one year | 40/41 | €1,164 | €50,620 | +€49,456 | +4,250% |
| Trade receivables | 40 | - | €42,160 | +€42,160 | |
| Other amounts receivable | 41 | €1,164 | €8,460 | +€7,296 | +627% |
| Cash at bank and in hand | 54/58 | €4,837 | €10,382 | +€5,545 | +115% |
| Total equity and liabilities | 10/49 | €10,110 | €64,172 | +€54,062 | +535% |
| Equity | 10/15 | -€5,343 | €8,966 | +€14,309 | |
| Contributions | 10/11 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | -€5,343 | €7,466 | +€12,809 | |
| Amounts payable | 17/49 | €15,453 | €55,206 | +€39,753 | +257% |
| Amounts payable within one year | 42/48 | €15,453 | €55,206 | +€39,753 | +257% |
| Trade debts | 44 | €11,370 | €53,406 | +€42,036 | +370% |
| Suppliers | 440/4 | €11,370 | €53,406 | +€42,036 | +370% |
| Taxes, remuneration and social security | 45 | €1,164 | €1,800 | +€636 | +54.6% |
| Taxes | 450/3 | €1,164 | €1,800 | +€636 | +54.6% |
| Other amounts payable | 47/48 | €2,918 | €0 | -€2,918 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,047 | €939 | -€108 | -10.3% |
| Other operating charges | 640/8 | - | €85 | +€85 | |
| Gross operating margin | 9900 | -€3,036 | €16,314 | +€19,350 | |
| Operating profit (loss) | 9901 | -€4,083 | €15,290 | +€19,373 | |
| Financial income | 75/76B | €34 | €4 | -€29 | -87.3% |
| Recurring financial income | 75 | €34 | €4 | -€29 | -87.3% |
| Financial charges | 65/66B | €1,294 | €685 | -€609 | -47.0% |
| Recurring financial charges | 65 | €1,294 | €685 | -€609 | -47.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,343 | €14,609 | +€19,952 | |
| Income taxes | 67/77 | - | €1,800 | +€1,800 | |
| Profit (loss) for the period | 9904 | -€5,343 | €12,809 | +€18,152 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,343 | €12,809 | +€18,152 |
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 16 October 2026 via checked.be.