TAREA: 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.
TAREA
Largest movements
- Receivables within one year +€6,078
up €6,078 (+218.5%), from €2,782 to €8,859
of which Other amounts receivable: +€8,820
- Cash -€5,587
down €5,587 (-48.2%), from €11,600 to €6,013
mainly Other debts (-€7,112) and Receivables within one year (-€6,078)
- Tangible fixed assets -€5,548
down €5,548 (-32.5%), from €17,083 to €11,535
of which Other tangible fixed assets: -€3,213
- Deferred charges and accrued income +€1,928
up €1,928 (+67.6%), from €2,850 to €4,778
- Other debts -€7,112
down €7,112 (-31.3%), from €22,756 to €15,644
- Trade debts +€4,869
up €4,869 (+94.5%), from €5,152 to €10,021
- Tax, wage and social debts -€1,082
down €1,082 (-23.7%), from €4,574 to €3,492
of which Taxes: -€1,101
- Depreciation -€9,601
down €9,601 (-52.2%), from €18,383 to €8,782
- Gross operating margin -€6,254
down €6,254 (-32.2%), from €19,445 to €13,190
- Financial charges +€796
up €796 (+112.7%), from €706 to €1,502
- Financial income -€567
down €567 (-82.1%), from €690 to €123
- Other operating charges -€323
down €323 (-24.1%), from €1,341 to €1,018
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 | €35,400 | €32,271 | -€3,129 | -8.8% |
| Fixed assets | 21/28 | €17,168 | €11,620 | -€5,548 | -32.3% |
| Tangible fixed assets | 22/27 | €17,083 | €11,535 | -€5,548 | -32.5% |
| Plant, machinery and equipment | 23 | €8,040 | €6,146 | -€1,894 | -23.6% |
| Furniture and vehicles | 24 | €1,228 | €788 | -€440 | -35.8% |
| Other tangible fixed assets | 26 | €7,815 | €4,601 | -€3,213 | -41.1% |
| Financial fixed assets | 28 | €85 | €85 | = | 0.0% |
| Current assets | 29/58 | €18,232 | €20,651 | +€2,419 | +13.3% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,782 | €8,859 | +€6,078 | +218.5% |
| Trade receivables | 40 | €2,782 | €40 | -€2,742 | -98.6% |
| Other amounts receivable | 41 | - | €8,820 | +€8,820 | |
| Cash at bank and in hand | 54/58 | €11,600 | €6,013 | -€5,587 | -48.2% |
| Deferred charges and accrued income | 490/1 | €2,850 | €4,778 | +€1,928 | +67.6% |
| Total equity and liabilities | 10/49 | €35,400 | €32,271 | -€3,129 | -8.8% |
| Equity | 10/15 | €2,665 | €2,982 | +€316 | +11.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,335 | -€7,018 | +€316 | +4.3% |
| Amounts payable | 17/49 | €32,735 | €29,289 | -€3,446 | -10.5% |
| Amounts payable within one year | 42/48 | €32,482 | €29,157 | -€3,324 | -10.2% |
| Trade debts | 44 | €5,152 | €10,021 | +€4,869 | +94.5% |
| Suppliers | 440/4 | €5,152 | €10,021 | +€4,869 | +94.5% |
| Taxes, remuneration and social security | 45 | €4,574 | €3,492 | -€1,082 | -23.7% |
| Taxes | 450/3 | €2,020 | €919 | -€1,101 | -54.5% |
| Remuneration and social security | 454/9 | €2,554 | €2,573 | +€19 | +0.7% |
| Other amounts payable | 47/48 | €22,756 | €15,644 | -€7,112 | -31.3% |
| Accrued charges and deferred income | 492/3 | €253 | €132 | -€121 | -47.8% |
| Non-recurring operating income | 76A | €1,000 | €4,931 | +€3,931 | +393.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,383 | €8,782 | -€9,601 | -52.2% |
| Other operating charges | 640/8 | €1,341 | €1,018 | -€323 | -24.1% |
| Gross operating margin | 9900 | €19,445 | €13,190 | -€6,254 | -32.2% |
| Operating profit (loss) | 9901 | -€279 | €3,390 | +€3,669 | |
| Financial income | 75/76B | €690 | €123 | -€567 | -82.1% |
| Recurring financial income | 75 | €690 | €123 | -€567 | -82.1% |
| Financial charges | 65/66B | €706 | €1,502 | +€796 | +112.7% |
| Recurring financial charges | 65 | €706 | €1,502 | +€796 | +112.7% |
| Profit (loss) for the period before taxes | 9903 | -€295 | €2,012 | +€2,307 | |
| Income taxes | 67/77 | €690 | €862 | +€172 | +25.0% |
| Profit (loss) for the period | 9904 | -€985 | €1,149 | +€2,135 | |
| Profit (loss) for the period to be appropriated | 9905 | -€985 | €1,149 | +€2,135 |
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 9 October 2026 via checked.be.