TINO TAPIS: 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.
TINO TAPIS
Largest movements
- Tangible fixed assets -€18,358
down €18,358 (-43.2%), from €42,509 to €24,152
of which Furniture and vehicles: -€17,335
- Cash -€8,095
down €8,095 (-6.8%), from €118,194 to €110,100
mainly Tax, wage and social debts (-€21,296) and Other debts (-€8,096)
- Tax, wage and social debts -€21,296
down €21,296 (-54.0%), from €39,433 to €18,137
of which Taxes: -€20,780
- Other debts -€8,096
down €8,096 (-19.3%), from €42,000 to €33,904
- Trade debts +€7,524
up €7,524 (+23.5%), from €31,964 to €39,488
- Staff costs +€9,091
up €9,091 (+11.7%), from €77,559 to €86,650
- Taxes -€3,591
down €3,591 (-57.8%), from €6,209 to €2,618
- Gross operating margin -€2,790
down €2,790 (-2.6%), from €108,407 to €105,617
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 | €633,227 | €610,986 | -€22,240 | -3.5% |
| Fixed assets | 21/28 | €43,516 | €24,784 | -€18,733 | -43.0% |
| Tangible fixed assets | 22/27 | €42,509 | €24,152 | -€18,358 | -43.2% |
| Plant, machinery and equipment | 23 | €5,166 | €429 | -€4,736 | -91.7% |
| Furniture and vehicles | 24 | €37,343 | €20,008 | -€17,335 | -46.4% |
| Other tangible fixed assets | 26 | - | €3,714 | +€3,714 | |
| Financial fixed assets | 28 | €1,007 | €632 | -€375 | -37.2% |
| Current assets | 29/58 | €589,710 | €586,202 | -€3,508 | -0.6% |
| Stocks and contracts in progress | 3 | €383,022 | €384,272 | +€1,250 | +0.3% |
| Stocks | 30/36 | €383,022 | €384,272 | +€1,250 | +0.3% |
| Amounts receivable within one year | 40/41 | €75,838 | €78,698 | +€2,860 | +3.8% |
| Trade receivables | 40 | €69,718 | €74,735 | +€5,017 | +7.2% |
| Other amounts receivable | 41 | €6,120 | €3,963 | -€2,157 | -35.2% |
| Cash at bank and in hand | 54/58 | €118,194 | €110,100 | -€8,095 | -6.8% |
| Deferred charges and accrued income | 490/1 | €12,657 | €13,133 | +€476 | +3.8% |
| Total equity and liabilities | 10/49 | €633,227 | €610,986 | -€22,240 | -3.5% |
| Equity | 10/15 | €518,705 | €519,457 | +€753 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €450,505 | €451,257 | +€753 | +0.2% |
| Amounts payable | 17/49 | €114,522 | €91,529 | -€22,993 | -20.1% |
| Amounts payable within one year | 42/48 | €113,397 | €91,529 | -€21,868 | -19.3% |
| Trade debts | 44 | €31,964 | €39,488 | +€7,524 | +23.5% |
| Suppliers | 440/4 | €31,964 | €39,488 | +€7,524 | +23.5% |
| Taxes, remuneration and social security | 45 | €39,433 | €18,137 | -€21,296 | -54.0% |
| Taxes | 450/3 | €35,989 | €15,209 | -€20,780 | -57.7% |
| Remuneration and social security | 454/9 | €3,444 | €2,928 | -€515 | -15.0% |
| Other amounts payable | 47/48 | €42,000 | €33,904 | -€8,096 | -19.3% |
| Accrued charges and deferred income | 492/3 | €1,125 | - | -€1,125 | |
| Non-recurring operating income | 76A | €1,050 | - | -€1,050 | |
| Remuneration, social security and pensions | 62 | €77,559 | €86,650 | +€9,091 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,336 | €22,858 | -€478 | -2.0% |
| Other operating charges | 640/8 | €4,515 | €5,027 | +€512 | +11.3% |
| Gross operating margin | 9900 | €108,407 | €105,617 | -€2,790 | -2.6% |
| Operating profit (loss) | 9901 | €2,997 | -€8,917 | -€11,914 | |
| Financial income | 75/76B | €13,012 | €13,454 | +€442 | +3.4% |
| Recurring financial income | 75 | €13,012 | €13,391 | +€378 | +2.9% |
| Non-recurring financial income | 76B | - | €64 | +€64 | |
| Financial charges | 65/66B | €1,434 | €1,167 | -€268 | -18.7% |
| Recurring financial charges | 65 | €1,434 | €390 | -€1,045 | -72.8% |
| Non-recurring financial charges | 66B | - | €777 | +€777 | |
| Profit (loss) for the period before taxes | 9903 | €14,575 | €3,370 | -€11,205 | -76.9% |
| Income taxes | 67/77 | €6,209 | €2,618 | -€3,591 | -57.8% |
| Profit (loss) for the period | 9904 | €8,366 | €753 | -€7,614 | -91.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,366 | €753 | -€7,614 | -91.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.