TAUPINIERE: 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.
What changed
TAUPINIERE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€47,653
2024 · -€7,151-€40,502
Equity
€27,159
2024 · €74,812-€47,653
Cash
€34,338
2024 · €38,599-€4,261
Balance sheet total
€1.0m
2024 · €1.1m-€53,714
Largest movements
Assets
- Tangible fixed assets -€34,716
down €34,716 (-3.7%), from €944,507 to €909,791
Equity and liabilities
- Profit (loss) carried forward -€47,653
down €47,653 (-4.8%), from -€986,930 to -€1.0m
Income statement
- Gross operating margin -€42,801
down €42,801, from €39,182 to -€3,619
- Depreciation -€2,077
down €2,077 (-5.6%), from €36,793 to €34,716
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.
Result 2024
-€7,151
Gross operating margin
-€42,801
Depreciation
+€2,077
Other operating charges
+€114
Financial charges
+€108
Result 2025
-€47,653
raises the resultlowers the result
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.
From operations
-€4,013
Investment
€0
Financing
-€248
Cash 2024
€38,599
From operations (derived)
-€4,013
Net result for the year
-€47,653
Depreciation
+€34,716
Receivables within one year
+€7,365
Deferred charges and accrued income
+€7,372
Trade debts
+€962
Tax, wage and social debts
-€6,776
Financing
-€248
Current portion of long-term debt
-€18
Short-term financial debts
-€230
Cash 2025
€34,338
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,092,621 | €1,038,907 | -€53,714 | -4.9% |
| Fixed assets | 21/28 | €944,507 | €909,791 | -€34,716 | -3.7% |
| Tangible fixed assets | 22/27 | €944,507 | €909,791 | -€34,716 | -3.7% |
| Land and buildings | 22 | €944,507 | €909,791 | -€34,716 | -3.7% |
| Current assets | 29/58 | €148,114 | €129,116 | -€18,998 | -12.8% |
| Amounts receivable within one year | 40/41 | €101,735 | €94,370 | -€7,365 | -7.2% |
| Trade receivables | 40 | €86,483 | €69,118 | -€17,365 | -20.1% |
| Other amounts receivable | 41 | €15,252 | €25,252 | +€10,000 | +65.6% |
| Cash at bank and in hand | 54/58 | €38,599 | €34,338 | -€4,261 | -11.0% |
| Deferred charges and accrued income | 490/1 | €7,780 | €408 | -€7,372 | -94.8% |
| Total equity and liabilities | 10/49 | €1,092,621 | €1,038,907 | -€53,714 | -4.9% |
| Equity | 10/15 | €74,812 | €27,159 | -€47,653 | -63.7% |
| Contributions | 10/11 | €104,163 | €104,163 | = | 0.0% |
| Capital | 10 | €104,163 | €104,163 | = | 0.0% |
| Issued capital | 100 | €104,163 | €104,163 | = | 0.0% |
| Reserves | 13 | €957,579 | €957,579 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,951 | €8,951 | = | 0.0% |
| Legal reserve | 130 | €8,951 | €8,951 | = | 0.0% |
| Distributable reserves | 133 | €948,628 | €948,628 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€986,930 | -€1,034,583 | -€47,653 | -4.8% |
| Amounts payable | 17/49 | €1,017,809 | €1,011,748 | -€6,061 | -0.6% |
| Amounts payable within one year | 42/48 | €975,043 | €968,982 | -€6,061 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €3,385 | €3,367 | -€18 | -0.5% |
| Financial debts | 43 | €899,391 | €899,161 | -€230 | 0.0% |
| Credit institutions | 430/8 | €695,695 | €695,465 | -€230 | 0.0% |
| Other loans | 439 | €203,696 | €203,696 | = | 0.0% |
| Trade debts | 44 | €4,282 | €5,244 | +€962 | +22.5% |
| Suppliers | 440/4 | €4,282 | €5,244 | +€962 | +22.5% |
| Advances received on contracts in progress | 46 | €50,000 | €50,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €17,986 | €11,210 | -€6,776 | -37.7% |
| Taxes | 450/3 | €17,986 | €11,210 | -€6,776 | -37.7% |
| Accrued charges and deferred income | 492/3 | €42,766 | €42,766 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,793 | €34,716 | -€2,077 | -5.6% |
| Other operating charges | 640/8 | €9,131 | €9,017 | -€114 | -1.2% |
| Gross operating margin | 9900 | €39,182 | -€3,619 | -€42,801 | |
| Operating profit (loss) | 9901 | -€6,742 | -€47,353 | -€40,611 | -602% |
| Financial charges | 65/66B | €409 | €301 | -€108 | -26.5% |
| Recurring financial charges | 65 | €409 | €301 | -€108 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,151 | -€47,653 | -€40,502 | -566% |
| Profit (loss) for the period | 9904 | -€7,151 | -€47,653 | -€40,502 | -566% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,151 | -€47,653 | -€40,502 | -566% |
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 27 October 2026 via checked.be.