TRIBUTA: 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.
TRIBUTA
Largest movements
- Cash -€24,697
down €24,697 (-70.7%), from €34,933 to €10,235
mainly Trade debts (-€27,073) and Provisions (-€24,485)
- Tangible fixed assets -€24,529
down €24,529 (-24.0%), from €102,107 to €77,578
of which Land and buildings: -€21,225
- Receivables within one year -€8,581
down €8,581 (-15.5%), from €55,224 to €46,642
of which Trade receivables: -€8,427
- Trade debts -€27,073
down €27,073 (-20.1%), from €134,526 to €107,453
- Provisions -€24,485
down €24,485 (-74.0%), from €33,110 to €8,625
- Other debts -€4,979
no longer reported in 2025 (was €4,979)
- Gross operating margin +€7,642
up €7,642 (+5.0%), from €154,087 to €161,729
- Financial charges +€5,984
up €5,984 (+145.3%), from €4,119 to €10,103
- Staff costs -€2,189
down €2,189 (-1.8%), from €119,430 to €117,241
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 | €192,263 | €134,456 | -€57,807 | -30.1% |
| Fixed assets | 21/28 | €102,107 | €77,578 | -€24,529 | -24.0% |
| Tangible fixed assets | 22/27 | €102,107 | €77,578 | -€24,529 | -24.0% |
| Land and buildings | 22 | €82,325 | €61,100 | -€21,225 | -25.8% |
| Plant, machinery and equipment | 23 | €17,204 | €13,131 | -€4,073 | -23.7% |
| Furniture and vehicles | 24 | €2,578 | €3,347 | +€769 | +29.8% |
| Current assets | 29/58 | €90,156 | €56,878 | -€33,278 | -36.9% |
| Amounts receivable within one year | 40/41 | €55,224 | €46,642 | -€8,581 | -15.5% |
| Trade receivables | 40 | €43,003 | €34,576 | -€8,427 | -19.6% |
| Other amounts receivable | 41 | €12,221 | €12,066 | -€155 | -1.3% |
| Cash at bank and in hand | 54/58 | €34,933 | €10,235 | -€24,697 | -70.7% |
| Total equity and liabilities | 10/49 | €192,263 | €134,456 | -€57,807 | -30.1% |
| Equity | 10/15 | -€740 | -€475 | +€265 | +35.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,800 | -€8,535 | +€265 | +3.0% |
| Provisions and deferred taxes | 16 | €33,110 | €8,625 | -€24,485 | -74.0% |
| Provisions for liabilities and charges | 160/5 | €33,110 | €8,625 | -€24,485 | -74.0% |
| Environmental obligations | 163 | €33,110 | €8,625 | -€24,485 | -74.0% |
| Amounts payable | 17/49 | €159,893 | €126,306 | -€33,587 | -21.0% |
| Amounts payable within one year | 42/48 | €159,893 | €126,306 | -€33,587 | -21.0% |
| Trade debts | 44 | €134,526 | €107,453 | -€27,073 | -20.1% |
| Suppliers | 440/4 | €134,526 | €107,453 | -€27,073 | -20.1% |
| Taxes, remuneration and social security | 45 | €20,388 | €18,853 | -€1,535 | -7.5% |
| Taxes | 450/3 | €2,069 | - | -€2,069 | |
| Remuneration and social security | 454/9 | €18,319 | €18,853 | +€533 | +2.9% |
| Other amounts payable | 47/48 | €4,979 | - | -€4,979 | |
| Remuneration, social security and pensions | 62 | €119,430 | €117,241 | -€2,189 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,809 | €27,691 | +€882 | +3.3% |
| Other operating charges | 640/8 | €5,417 | €3,963 | -€1,454 | -26.8% |
| Non-recurring operating charges | 66A | €103 | €51 | -€51 | -49.9% |
| Gross operating margin | 9900 | €154,087 | €161,729 | +€7,642 | +5.0% |
| Operating profit (loss) | 9901 | €2,329 | €12,783 | +€10,454 | +448.9% |
| Financial income | 75/76B | €46 | €0 | -€46 | -99.5% |
| Recurring financial income | 75 | €46 | €0 | -€46 | -99.5% |
| Financial charges | 65/66B | €4,119 | €10,103 | +€5,984 | +145.3% |
| Recurring financial charges | 65 | €4,119 | €10,103 | +€5,984 | +145.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,744 | €2,680 | +€4,424 | |
| Income taxes | 67/77 | €2,082 | €2,416 | +€333 | +16.0% |
| Profit (loss) for the period | 9904 | -€3,826 | €265 | +€4,091 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,826 | €265 | +€4,091 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.