TARA RAUS: 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.
TARA RAUS
Largest movements
- Tangible fixed assets -€3,279
down €3,279 (-2.6%), from €124,254 to €120,974
of which Land and buildings: -€6,343
- Current portion of long-term debt -€11,884
no longer reported in 2025 (was €11,884)
- Tax, wage and social debts +€9,067
up €9,067 (+285%), from €3,183 to €12,250
of which Remuneration and social security: +€10,251
- Profit (loss) carried forward -€3,729
down €3,729 (-85.0%), from -€4,386 to -€8,115
- Other debts +€3,526
up €3,526 (+13.2%), from €26,697 to €30,223
- Gross operating margin +€2,862
up €2,862 (+53.6%), from €5,335 to €8,197
- Other operating charges -€741
down €741 (-59.8%), from €1,240 to €499
- Financial charges -€703
down €703 (-18.3%), from €3,850 to €3,147
- Depreciation +€582
up €582 (+7.6%), from €7,703 to €8,286
- Taxes -€276
no longer reported in 2025 (was €276)
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 | €135,323 | €131,565 | -€3,757 | -2.8% |
| Fixed assets | 21/28 | €124,254 | €120,974 | -€3,279 | -2.6% |
| Tangible fixed assets | 22/27 | €124,254 | €120,974 | -€3,279 | -2.6% |
| Land and buildings | 22 | €123,884 | €117,541 | -€6,343 | -5.1% |
| Plant, machinery and equipment | 23 | €370 | - | -€370 | |
| Furniture and vehicles | 24 | - | €3,434 | +€3,434 | |
| Current assets | 29/58 | €11,069 | €10,591 | -€478 | -4.3% |
| Stocks and contracts in progress | 3 | €8,567 | €7,893 | -€673 | -7.9% |
| Stocks | 30/36 | €8,567 | €7,893 | -€673 | -7.9% |
| Amounts receivable within one year | 40/41 | €238 | - | -€238 | |
| Other amounts receivable | 41 | €238 | - | -€238 | |
| Cash at bank and in hand | 54/58 | €2,010 | €2,444 | +€433 | +21.6% |
| Deferred charges and accrued income | 490/1 | €254 | €254 | = | 0.0% |
| Total equity and liabilities | 10/49 | €135,323 | €131,565 | -€3,757 | -2.8% |
| Equity | 10/15 | €34,057 | €30,328 | -€3,729 | -10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | - | €12,400 | +€12,400 | |
| Other | 1109/19 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €26,043 | €26,043 | = | 0.0% |
| Distributable reserves | 133 | €26,043 | €26,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,386 | -€8,115 | -€3,729 | -85.0% |
| Amounts payable | 17/49 | €101,266 | €101,238 | -€28 | 0.0% |
| Amounts payable after more than one year | 17 | €57,986 | €57,986 | = | 0.0% |
| Financial debts | 170/4 | €57,986 | €57,986 | = | 0.0% |
| Amounts payable within one year | 42/48 | €43,280 | €43,252 | -€28 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €11,884 | - | -€11,884 | |
| Trade debts | 44 | €1,516 | €778 | -€738 | -48.7% |
| Suppliers | 440/4 | €1,516 | €778 | -€738 | -48.7% |
| Taxes, remuneration and social security | 45 | €3,183 | €12,250 | +€9,067 | +285% |
| Taxes | 450/3 | €3,183 | €1,999 | -€1,184 | -37.2% |
| Remuneration and social security | 454/9 | - | €10,251 | +€10,251 | |
| Other amounts payable | 47/48 | €26,697 | €30,223 | +€3,526 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,703 | €8,286 | +€582 | +7.6% |
| Other operating charges | 640/8 | €1,240 | €499 | -€741 | -59.8% |
| Gross operating margin | 9900 | €5,335 | €8,197 | +€2,862 | +53.6% |
| Operating profit (loss) | 9901 | -€3,609 | -€588 | +€3,021 | +83.7% |
| Financial income | 75/76B | €14 | €6 | -€9 | -61.3% |
| Recurring financial income | 75 | €14 | €6 | -€9 | -61.3% |
| Financial charges | 65/66B | €3,850 | €3,147 | -€703 | -18.3% |
| Recurring financial charges | 65 | €3,850 | €3,147 | -€703 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,444 | -€3,729 | +€3,715 | +49.9% |
| Income taxes | 67/77 | €276 | - | -€276 | |
| Profit (loss) for the period | 9904 | -€7,721 | -€3,729 | +€3,992 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,721 | -€3,729 | +€3,992 | +51.7% |
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 30 October 2026 via checked.be.