TAYMANS ACADEMY: 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.
TAYMANS ACADEMY
Largest movements
- Tangible fixed assets -€9,917
down €9,917 (-21.6%), from €45,983 to €36,066
- Receivables within one year +€9,500
new in 2025: €9,500
- Cash -€3,631
down €3,631 (-35.9%), from €10,129 to €6,497
mainly Receivables within one year (-€9,500) and Net result for the year (-€6,146)
- Receivables after one year -€1,274
down €1,274 (-14.4%), from €8,875 to €7,600
- Profit (loss) carried forward -€6,146
down €6,146, from €1,272 to -€4,874
- Depreciation +€6,314
up €6,314 (+175%), from €3,604 to €9,917
- Gross operating margin +€745
up €745 (+21.1%), from €3,522 to €4,267
- Taxes +€170
up €170 (+183%), from €93 to €263
- Financial income +€99
up €99 (+86.9%), from €114 to €213
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,447 | €60,822 | -€5,625 | -8.5% |
| Fixed assets | 21/28 | €45,983 | €36,066 | -€9,917 | -21.6% |
| Tangible fixed assets | 22/27 | €45,983 | €36,066 | -€9,917 | -21.6% |
| Furniture and vehicles | 24 | €45,983 | €36,066 | -€9,917 | -21.6% |
| Current assets | 29/58 | €20,464 | €24,757 | +€4,293 | +21.0% |
| Amounts receivable after more than one year | 29 | €8,875 | €7,600 | -€1,274 | -14.4% |
| Other amounts receivable | 291 | €8,875 | €7,600 | -€1,274 | -14.4% |
| Amounts receivable within one year | 40/41 | - | €9,500 | +€9,500 | |
| Trade receivables | 40 | - | €9,500 | +€9,500 | |
| Cash at bank and in hand | 54/58 | €10,129 | €6,497 | -€3,631 | -35.9% |
| Deferred charges and accrued income | 490/1 | €1,461 | €1,159 | -€301 | -20.6% |
| Total equity and liabilities | 10/49 | €66,447 | €60,822 | -€5,625 | -8.5% |
| Equity | 10/15 | €14,520 | €8,374 | -€6,146 | -42.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €848 | €848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €848 | €848 | = | 0.0% |
| Reserves not available under the articles | 1311 | €848 | €848 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,272 | -€4,874 | -€6,146 | |
| Amounts payable | 17/49 | €51,927 | €52,448 | +€521 | +1.0% |
| Amounts payable within one year | 42/48 | €51,927 | €52,448 | +€521 | +1.0% |
| Trade debts | 44 | €160 | €184 | +€24 | +15.1% |
| Suppliers | 440/4 | €160 | €184 | +€24 | +15.1% |
| Taxes, remuneration and social security | 45 | €93 | €263 | +€170 | +183% |
| Taxes | 450/3 | €93 | €263 | +€170 | +183% |
| Other amounts payable | 47/48 | €51,675 | €52,002 | +€327 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,604 | €9,917 | +€6,314 | +175% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €3,522 | €4,267 | +€745 | +21.1% |
| Operating profit (loss) | 9901 | -€469 | -€6,050 | -€5,581 | -1,190% |
| Financial income | 75/76B | €114 | €213 | +€99 | +86.9% |
| Recurring financial income | 75 | €114 | €213 | +€99 | +86.9% |
| Financial charges | 65/66B | €48 | €46 | -€1 | -2.6% |
| Recurring financial charges | 65 | €48 | €46 | -€1 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€402 | -€5,883 | -€5,481 | -1,362% |
| Income taxes | 67/77 | €93 | €263 | +€170 | +183% |
| Profit (loss) for the period | 9904 | -€495 | -€6,146 | -€5,651 | -1,141% |
| Profit (loss) for the period to be appropriated | 9905 | -€495 | -€6,146 | -€5,651 | -1,141% |
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 23 October 2026 via checked.be.