TASSIER: 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.
TASSIER
Largest movements
- Receivables within one year +€16,801
up €16,801 (+47.0%), from €35,717 to €52,517
of which Trade receivables: +€22,538
- Tangible fixed assets -€11,058
down €11,058 (-8.9%), from €124,324 to €113,266
of which Land and buildings: -€13,561
- Cash -€10,979
down €10,979 (-21.9%), from €50,224 to €39,245
mainly Receivables within one year (-€16,801) and Debts after one year (-€9,680)
- Trade debts +€9,898
up €9,898 (+1114.3%), from €888 to €10,786
- Debts after one year -€9,680
down €9,680 (-16.9%), from €57,342 to €47,662
of which Financial debts: -€9,680
- Profit (loss) carried forward -€3,102
down €3,102 (-6.8%), from -€45,795 to -€48,897
- Gross operating margin -€10,774
down €10,774 (-38.5%), from €27,996 to €17,221
- Other operating charges +€672
up €672 (+22.7%), from €2,964 to €3,636
- Depreciation +€453
up €453 (+3.2%), from €14,277 to €14,730
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 | €211,214 | €208,065 | -€3,150 | -1.5% |
| Fixed assets | 21/28 | €125,274 | €114,216 | -€11,058 | -8.8% |
| Tangible fixed assets | 22/27 | €124,324 | €113,266 | -€11,058 | -8.9% |
| Land and buildings | 22 | €121,580 | €108,019 | -€13,561 | -11.2% |
| Plant, machinery and equipment | 23 | €1,544 | €2,187 | +€643 | +41.7% |
| Furniture and vehicles | 24 | €1,200 | €3,060 | +€1,860 | +155.0% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €85,941 | €93,849 | +€7,908 | +9.2% |
| Amounts receivable within one year | 40/41 | €35,717 | €52,517 | +€16,801 | +47.0% |
| Trade receivables | 40 | €27,985 | €50,523 | +€22,538 | +80.5% |
| Other amounts receivable | 41 | €7,732 | €1,995 | -€5,737 | -74.2% |
| Cash at bank and in hand | 54/58 | €50,224 | €39,245 | -€10,979 | -21.9% |
| Deferred charges and accrued income | 490/1 | €0 | €2,087 | +€2,087 | |
| Total equity and liabilities | 10/49 | €211,214 | €208,065 | -€3,150 | -1.5% |
| Equity | 10/15 | €142,087 | €138,985 | -€3,102 | -2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €169,282 | €169,282 | = | 0.0% |
| Distributable reserves | 133 | €169,282 | €169,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,795 | -€48,897 | -€3,102 | -6.8% |
| Amounts payable | 17/49 | €69,127 | €69,080 | -€48 | -0.1% |
| Amounts payable after more than one year | 17 | €57,342 | €47,662 | -€9,680 | -16.9% |
| Financial debts | 170/4 | €56,242 | €46,562 | -€9,680 | -17.2% |
| Other amounts payable | 178/9 | €1,100 | €1,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €10,686 | €21,418 | +€10,732 | +100.4% |
| Current portion of amounts payable after more than one year | 42 | €9,515 | €9,680 | +€165 | +1.7% |
| Trade debts | 44 | €888 | €10,786 | +€9,898 | +1114.3% |
| Suppliers | 440/4 | €888 | €10,786 | +€9,898 | +1114.3% |
| Taxes, remuneration and social security | 45 | €283 | €530 | +€247 | +87.5% |
| Taxes | 450/3 | €283 | €530 | +€247 | +87.5% |
| Other amounts payable | 47/48 | - | €422 | +€422 | |
| Accrued charges and deferred income | 492/3 | €1,100 | €0 | -€1,100 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,277 | €14,730 | +€453 | +3.2% |
| Other operating charges | 640/8 | €2,964 | €3,636 | +€672 | +22.7% |
| Non-recurring operating charges | 66A | €0 | €551 | +€551 | |
| Gross operating margin | 9900 | €27,996 | €17,221 | -€10,774 | -38.5% |
| Operating profit (loss) | 9901 | €10,755 | -€1,696 | -€12,451 | |
| Financial income | 75/76B | €89 | €138 | +€49 | +55.9% |
| Recurring financial income | 75 | €89 | €138 | +€49 | +55.9% |
| Financial charges | 65/66B | €1,403 | €1,255 | -€147 | -10.5% |
| Recurring financial charges | 65 | €1,403 | €1,255 | -€147 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €9,441 | -€2,813 | -€12,254 | |
| Income taxes | 67/77 | €283 | €289 | +€6 | +2.1% |
| Profit (loss) for the period | 9904 | €9,158 | -€3,102 | -€12,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,158 | -€3,102 | -€12,260 |
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 10 October 2026 via checked.be.