1 TIEN: 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.
1 TIEN
Largest movements
- Receivables within one year +€14,151
new in 2026: €14,151
- Cash +€4,601
up €4,601 (+20.8%), from €22,093 to €26,695
mainly Net result for the year (+€12,995) and Tax, wage and social debts (+€4,511)
- Reserves +€12,995
up €12,995 (+199%), from €6,542 to €19,537
- Tax, wage and social debts +€4,511
up €4,511 (+39.4%), from €11,444 to €15,955
of which Taxes: +€3,886
- Trade debts +€1,166
up €1,166 (+169%), from €691 to €1,857
- Gross operating margin +€9,024
up €9,024 (+96.3%), from €9,373 to €18,397
- Taxes +€2,386
up €2,386 (+97.6%), from €2,444 to €4,830
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,677 | €42,359 | +€18,682 | +78.9% |
| Current assets | 29/58 | €23,677 | €42,359 | +€18,682 | +78.9% |
| Amounts receivable within one year | 40/41 | - | €14,151 | +€14,151 | |
| Trade receivables | 40 | - | €14,151 | +€14,151 | |
| Cash at bank and in hand | 54/58 | €22,093 | €26,695 | +€4,601 | +20.8% |
| Deferred charges and accrued income | 490/1 | €1,584 | €1,514 | -€71 | -4.5% |
| Total equity and liabilities | 10/49 | €23,677 | €42,359 | +€18,682 | +78.9% |
| Equity | 10/15 | €11,542 | €24,537 | +€12,995 | +113% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,542 | €19,537 | +€12,995 | +199% |
| Distributable reserves | 133 | €6,542 | €19,537 | +€12,995 | +199% |
| Amounts payable | 17/49 | €12,135 | €17,822 | +€5,687 | +46.9% |
| Amounts payable within one year | 42/48 | €12,135 | €17,822 | +€5,687 | +46.9% |
| Trade debts | 44 | €691 | €1,857 | +€1,166 | +169% |
| Suppliers | 440/4 | €691 | €1,857 | +€1,166 | +169% |
| Taxes, remuneration and social security | 45 | €11,444 | €15,955 | +€4,511 | +39.4% |
| Taxes | 450/3 | €11,444 | €15,330 | +€3,886 | +34.0% |
| Remuneration and social security | 454/9 | - | €625 | +€625 | |
| Other amounts payable | 47/48 | €0 | €10 | +€10 | +5,100% |
| Other operating charges | 640/8 | €387 | €528 | +€140 | +36.2% |
| Gross operating margin | 9900 | €9,373 | €18,397 | +€9,024 | +96.3% |
| Operating profit (loss) | 9901 | €8,986 | €17,870 | +€8,884 | +98.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €45 | +€45 | |
| Recurring financial charges | 65 | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €8,986 | €17,825 | +€8,839 | +98.4% |
| Income taxes | 67/77 | €2,444 | €4,830 | +€2,386 | +97.6% |
| Profit (loss) for the period | 9904 | €6,542 | €12,995 | +€6,453 | +98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,542 | €12,995 | +€6,453 | +98.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.