TAPPTIC: 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.
TAPPTIC
Largest movements
- Cash +€845,014
up €845,014 (+109%), from €778,557 to €1.6m
mainly Receivables within one year (+€812,703) and Trade debts (+€760,941)
- Receivables within one year -€812,703
down €812,703 (-24.9%), from €3.3m to €2.5m
of which Trade receivables: -€728,855
- Tangible fixed assets -€129,138
down €129,138 (-8.9%), from €1.5m to €1.3m
- Trade debts +€760,941
up €760,941 (+58.6%), from €1.3m to €2.1m
- Accrued charges and deferred income -€604,194
down €604,194 (-98.8%), from €611,236 to €7,042
- Tax, wage and social debts -€100,866
down €100,866 (-42.5%), from €237,276 to €136,410
of which Remuneration and social security: -€84,451
- Gross operating margin -€881,253
down €881,253 (-37.8%), from €2.3m to €1.5m
- Financial income -€863,517
down €863,517 (-80.5%), from €1.1m to €209,140
- Staff costs -€473,820
down €473,820 (-25.4%), from €1.9m to €1.4m
- Taxes -€62,514
down €62,514 (-96.9%), from €64,511 to €1,997
- Depreciation -€56,180
down €56,180 (-32.8%), from €171,138 to €114,958
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 | €7,021,784 | €6,941,975 | -€79,809 | -1.1% |
| Fixed assets | 21/28 | €1,565,730 | €1,428,480 | -€137,250 | -8.8% |
| Tangible fixed assets | 22/27 | €1,452,434 | €1,323,296 | -€129,138 | -8.9% |
| Land and buildings | 22 | €1,282,688 | €1,234,126 | -€48,561 | -3.8% |
| Furniture and vehicles | 24 | €116,757 | €55,564 | -€61,192 | -52.4% |
| Other tangible fixed assets | 26 | €52,990 | €33,606 | -€19,384 | -36.6% |
| Financial fixed assets | 28 | €113,295 | €105,183 | -€8,112 | -7.2% |
| Current assets | 29/58 | €5,456,054 | €5,513,495 | +€57,441 | +1.1% |
| Amounts receivable after more than one year | 29 | €1,400,191 | €1,401,603 | +€1,413 | +0.1% |
| Other amounts receivable | 291 | €1,400,191 | €1,401,603 | +€1,413 | +0.1% |
| Amounts receivable within one year | 40/41 | €3,263,753 | €2,451,050 | -€812,703 | -24.9% |
| Trade receivables | 40 | €3,063,575 | €2,334,720 | -€728,855 | -23.8% |
| Other amounts receivable | 41 | €200,177 | €116,330 | -€83,847 | -41.9% |
| Cash at bank and in hand | 54/58 | €778,557 | €1,623,571 | +€845,014 | +109% |
| Deferred charges and accrued income | 490/1 | €13,554 | €37,271 | +€23,717 | +175% |
| Total equity and liabilities | 10/49 | €7,021,784 | €6,941,975 | -€79,809 | -1.1% |
| Equity | 10/15 | €3,797,938 | €3,752,596 | -€45,342 | -1.2% |
| Contributions | 10/11 | €1,075,000 | €1,075,000 | = | 0.0% |
| Capital | 10 | €1,075,000 | €1,075,000 | = | 0.0% |
| Issued capital | 100 | €1,075,000 | €1,075,000 | = | 0.0% |
| Reserves | 13 | €109,634 | €109,634 | = | 0.0% |
| Non-distributable reserves | 130/1 | €107,500 | €107,500 | = | 0.0% |
| Legal reserve | 130 | €107,500 | €107,500 | = | 0.0% |
| Distributable reserves | 133 | €2,134 | €2,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,613,304 | €2,567,962 | -€45,342 | -1.7% |
| Amounts payable | 17/49 | €3,223,846 | €3,189,379 | -€34,467 | -1.1% |
| Amounts payable after more than one year | 17 | €947,713 | €884,355 | -€63,357 | -6.7% |
| Financial debts | 170/4 | €947,713 | €884,355 | -€63,357 | -6.7% |
| Amounts payable within one year | 42/48 | €1,664,897 | €2,297,982 | +€633,085 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €94,086 | €63,357 | -€30,728 | -32.7% |
| Financial debts | 43 | €30,033 | €37,849 | +€7,816 | +26.0% |
| Credit institutions | 430/8 | €30,033 | €37,849 | +€7,816 | +26.0% |
| Trade debts | 44 | €1,299,426 | €2,060,366 | +€760,941 | +58.6% |
| Suppliers | 440/4 | €1,299,426 | €2,060,366 | +€760,941 | +58.6% |
| Taxes, remuneration and social security | 45 | €237,276 | €136,410 | -€100,866 | -42.5% |
| Taxes | 450/3 | €27,629 | €11,213 | -€16,415 | -59.4% |
| Remuneration and social security | 454/9 | €209,647 | €125,196 | -€84,451 | -40.3% |
| Other amounts payable | 47/48 | €4,077 | €0 | -€4,077 | -100% |
| Accrued charges and deferred income | 492/3 | €611,236 | €7,042 | -€604,194 | -98.8% |
| Non-recurring operating income | 76A | €7,438 | €0 | -€7,438 | -100% |
| Remuneration, social security and pensions | 62 | €1,864,294 | €1,390,474 | -€473,820 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €171,138 | €114,958 | -€56,180 | -32.8% |
| Other operating charges | 640/8 | €13,286 | €36,708 | +€23,422 | +176% |
| Gross operating margin | 9900 | €2,333,632 | €1,452,379 | -€881,253 | -37.8% |
| Operating profit (loss) | 9901 | €284,915 | -€89,761 | -€374,676 | |
| Financial income | 75/76B | €1,072,657 | €209,140 | -€863,517 | -80.5% |
| Recurring financial income | 75 | €1,072,657 | €209,140 | -€863,517 | -80.5% |
| Financial charges | 65/66B | €191,087 | €162,724 | -€28,363 | -14.8% |
| Recurring financial charges | 65 | €191,087 | €162,724 | -€28,363 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €1,166,485 | -€43,345 | -€1.2m | |
| Income taxes | 67/77 | €64,511 | €1,997 | -€62,514 | -96.9% |
| Profit (loss) for the period | 9904 | €1,101,974 | -€45,342 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,101,974 | -€45,342 | -€1.1m |
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 24 October 2026 via checked.be.