TATRA: 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.
TATRA
Largest movements
- Tangible fixed assets -€72,228
down €72,228 (-5.9%), from €1.2m to €1.2m
of which Land and buildings: -€39,697
- Cash +€21,232
up €21,232 (+50.3%), from €42,185 to €63,418
mainly Net result for the year (+€74,617) and Depreciation (+€57,399)
- Tax, wage and social debts -€101,789
down €101,789 (-77.6%), from €131,180 to €29,391
- Reserves +€74,617
up €74,617 (+29.1%), from €256,059 to €330,676
of which Distributable reserves: +€79,521
- Debts after one year -€20,461
down €20,461 (-5.9%), from €346,832 to €326,371
- Other debts +€14,159
up €14,159 (+2.9%), from €496,173 to €510,332
- Gross operating margin +€127,845
up €127,845 (+123.6%), from €103,469 to €231,314
- Taxes +€53,821
up €53,821 (+1623.9%), from €3,314 to €57,136
- Depreciation -€10,454
down €10,454 (-15.4%), from €67,853 to €57,399
- Other operating charges -€9,746
down €9,746 (-69.8%), from €13,958 to €4,212
- Financial charges +€7,086
up €7,086 (+27.3%), from €25,960 to €33,046
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 | €1,275,844 | €1,234,937 | -€40,908 | -3.2% |
| Fixed assets | 21/28 | €1,233,659 | €1,161,431 | -€72,228 | -5.9% |
| Tangible fixed assets | 22/27 | €1,233,659 | €1,161,431 | -€72,228 | -5.9% |
| Land and buildings | 22 | €1,136,251 | €1,096,555 | -€39,697 | -3.5% |
| Plant, machinery and equipment | 23 | €27,245 | €25,442 | -€1,803 | -6.6% |
| Furniture and vehicles | 24 | €70,163 | €39,434 | -€30,729 | -43.8% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €42,185 | €73,506 | +€31,321 | +74.2% |
| Amounts receivable within one year | 40/41 | €0 | €10,089 | +€10,089 | |
| Trade receivables | 40 | €0 | €1,355 | +€1,355 | |
| Other amounts receivable | 41 | €0 | €8,733 | +€8,733 | |
| Cash at bank and in hand | 54/58 | €42,185 | €63,418 | +€21,232 | +50.3% |
| Total equity and liabilities | 10/49 | €1,275,844 | €1,234,937 | -€40,908 | -3.2% |
| Equity | 10/15 | €272,940 | €347,558 | +€74,617 | +27.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Outside capital | 11 | - | €12,400 | +€12,400 | |
| Share premium | 1100/10 | - | €12,400 | +€12,400 | |
| Reserves | 13 | €256,059 | €330,676 | +€74,617 | +29.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,903 | - | -€4,903 | |
| Distributable reserves | 133 | €249,295 | €328,816 | +€79,521 | +31.9% |
| Profit (loss) carried forward | 14 | €4,482 | €4,482 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,634 | - | -€1,634 | |
| Deferred taxes | 168 | €1,634 | - | -€1,634 | |
| Amounts payable | 17/49 | €1,001,269 | €887,379 | -€113,891 | -11.4% |
| Amounts payable after more than one year | 17 | €346,832 | €326,371 | -€20,461 | -5.9% |
| Financial debts | 170/4 | €346,832 | €326,371 | -€20,461 | -5.9% |
| Amounts payable within one year | 42/48 | €654,438 | €561,008 | -€93,430 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €23,783 | €20,461 | -€3,322 | -14.0% |
| Trade debts | 44 | €3,302 | €824 | -€2,478 | -75.0% |
| Suppliers | 440/4 | €3,302 | €824 | -€2,478 | -75.0% |
| Taxes, remuneration and social security | 45 | €131,180 | €29,391 | -€101,789 | -77.6% |
| Taxes | 450/3 | €131,180 | €29,391 | -€101,789 | -77.6% |
| Other amounts payable | 47/48 | €496,173 | €510,332 | +€14,159 | +2.9% |
| Non-recurring operating income | 76A | €1,098 | €6,708 | +€5,611 | +511.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,853 | €57,399 | -€10,454 | -15.4% |
| Other operating charges | 640/8 | €13,958 | €4,212 | -€9,746 | -69.8% |
| Gross operating margin | 9900 | €103,469 | €231,314 | +€127,845 | +123.6% |
| Operating profit (loss) | 9901 | €21,658 | €169,703 | +€148,045 | +683.6% |
| Financial income | 75/76B | €20 | - | -€20 | |
| Recurring financial income | 75 | €20 | - | -€20 | |
| Financial charges | 65/66B | €25,960 | €33,046 | +€7,086 | +27.3% |
| Recurring financial charges | 65 | €25,960 | €33,046 | +€7,086 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,283 | €136,656 | +€140,939 | |
| Transfer from deferred taxes | 780 | €268 | - | -€268 | |
| Transfer to deferred taxes | 680 | - | €4,903 | +€4,903 | |
| Income taxes | 67/77 | €3,314 | €57,136 | +€53,821 | +1623.9% |
| Profit (loss) for the period | 9904 | -€7,329 | €74,617 | +€81,947 | |
| Transfer from tax-exempt reserves | 789 | €804 | €4,903 | +€4,100 | +510.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,526 | €79,521 | +€86,047 |
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 6 October 2026 via checked.be.