TAROSS: 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.
TAROSS
Largest movements
- Receivables within one year -€2,359
down €2,359 (-31.2%), from €7,568 to €5,210
of which Trade receivables: -€2,419
- Tangible fixed assets +€485
up €485 (+44.7%), from €1,084 to €1,569
- Cash -€327
down €327 (-6.5%), from €4,994 to €4,667
mainly Trade debts (-€2,010) and Investment in fixed assets (net) (-€1,286)
- Trade debts -€2,010
down €2,010 (-69.1%), from €2,908 to €898
- Tax, wage and social debts -€1,056
down €1,056 (-15.2%), from €6,928 to €5,871
of which Taxes: -€1,056
- Accrued charges and deferred income +€761
up €761 (+162.0%), from €470 to €1,231
- Gross operating margin -€5,140
down €5,140 (-73.4%), from €7,005 to €1,866
- Depreciation -€1,346
down €1,346 (-62.7%), from €2,148 to €802
- Taxes -€1,098
down €1,098 (-81.4%), from €1,350 to €252
- Financial charges +€201
up €201 (+108.8%), from €184 to €385
- Other operating charges -€159
down €159 (-33.0%), from €482 to €323
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 | €13,647 | €11,446 | -€2,201 | -16.1% |
| Fixed assets | 21/28 | €1,084 | €1,569 | +€485 | +44.7% |
| Tangible fixed assets | 22/27 | €1,084 | €1,569 | +€485 | +44.7% |
| Plant, machinery and equipment | 23 | €1,084 | €1,569 | +€485 | +44.7% |
| Current assets | 29/58 | €12,563 | €9,877 | -€2,686 | -21.4% |
| Amounts receivable within one year | 40/41 | €7,568 | €5,210 | -€2,359 | -31.2% |
| Trade receivables | 40 | €7,568 | €5,150 | -€2,419 | -32.0% |
| Other amounts receivable | 41 | - | €60 | +€60 | |
| Cash at bank and in hand | 54/58 | €4,994 | €4,667 | -€327 | -6.5% |
| Total equity and liabilities | 10/49 | €13,647 | €11,446 | -€2,201 | -16.1% |
| Equity | 10/15 | €3,342 | €3,446 | +€104 | +3.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,842 | €2,946 | +€104 | +3.7% |
| Amounts payable | 17/49 | €10,305 | €8,000 | -€2,305 | -22.4% |
| Amounts payable within one year | 42/48 | €9,835 | €6,769 | -€3,066 | -31.2% |
| Trade debts | 44 | €2,908 | €898 | -€2,010 | -69.1% |
| Suppliers | 440/4 | €2,908 | €898 | -€2,010 | -69.1% |
| Taxes, remuneration and social security | 45 | €6,928 | €5,871 | -€1,056 | -15.2% |
| Taxes | 450/3 | €5,028 | €3,971 | -€1,056 | -21.0% |
| Remuneration and social security | 454/9 | €1,900 | €1,900 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €470 | €1,231 | +€761 | +162.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,148 | €802 | -€1,346 | -62.7% |
| Other operating charges | 640/8 | €482 | €323 | -€159 | -33.0% |
| Gross operating margin | 9900 | €7,005 | €1,866 | -€5,140 | -73.4% |
| Operating profit (loss) | 9901 | €4,376 | €741 | -€3,635 | -83.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €184 | €385 | +€201 | +108.8% |
| Recurring financial charges | 65 | €184 | €385 | +€201 | +108.8% |
| Profit (loss) for the period before taxes | 9903 | €4,192 | €356 | -€3,836 | -91.5% |
| Income taxes | 67/77 | €1,350 | €252 | -€1,098 | -81.4% |
| Profit (loss) for the period | 9904 | €2,842 | €104 | -€2,738 | -96.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,842 | €104 | -€2,738 | -96.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.