AU-10-TIC: 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.
AU-10-TIC
Largest movements
- Cash +€217,483
up €217,483 (+88.0%), from €247,071 to €464,554
mainly Other debts (+€252,179) and Net result for the year (+€215,551)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Receivables within one year +€53,257
up €53,257 (+53.8%), from €99,041 to €152,297
of which Trade receivables: +€57,826
- Other debts +€252,179
up €252,179 (+99.7%), from €253,039 to €505,218
- Reserves -€124,449
down €124,449 (-21.4%), from €580,344 to €455,895
- Tax, wage and social debts -€51,386
down €51,386 (-70.8%), from €72,541 to €21,155
of which Taxes: -€64,785
- Debts after one year -€49,108
down €49,108 (-100%), from €49,108 to €0
- Trade debts +€42,656
up €42,656 (+253%), from €16,885 to €59,541
- Gross operating margin +€86,061
up €86,061 (+43.1%), from €199,834 to €285,895
- Taxes +€27,601
up €27,601 (+57.9%), from €47,673 to €75,274
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 | €1,070,518 | €1,140,980 | +€70,462 | +6.6% |
| Fixed assets | 21/28 | €523,523 | €523,000 | -€523 | -0.1% |
| Tangible fixed assets | 22/27 | €523 | €0 | -€523 | -100% |
| Furniture and vehicles | 24 | €523 | €0 | -€523 | -100% |
| Financial fixed assets | 28 | €523,000 | €523,000 | = | 0.0% |
| Current assets | 29/58 | €546,994 | €617,980 | +€70,986 | +13.0% |
| Amounts receivable within one year | 40/41 | €99,041 | €152,297 | +€53,257 | +53.8% |
| Trade receivables | 40 | €94,441 | €152,266 | +€57,826 | +61.2% |
| Other amounts receivable | 41 | €4,600 | €31 | -€4,569 | -99.3% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €247,071 | €464,554 | +€217,483 | +88.0% |
| Deferred charges and accrued income | 490/1 | €883 | €1,128 | +€246 | +27.8% |
| Total equity and liabilities | 10/49 | €1,070,518 | €1,140,980 | +€70,462 | +6.6% |
| Equity | 10/15 | €630,344 | €505,895 | -€124,449 | -19.7% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €580,344 | €455,895 | -€124,449 | -21.4% |
| Distributable reserves | 133 | €580,344 | €455,895 | -€124,449 | -21.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €440,174 | €635,085 | +€194,911 | +44.3% |
| Amounts payable after more than one year | 17 | €49,108 | €0 | -€49,108 | -100% |
| Financial debts | 170/4 | €49,108 | €0 | -€49,108 | -100% |
| Amounts payable within one year | 42/48 | €390,987 | €635,022 | +€244,035 | +62.4% |
| Current portion of amounts payable after more than one year | 42 | €48,522 | €49,108 | +€586 | +1.2% |
| Trade debts | 44 | €16,885 | €59,541 | +€42,656 | +253% |
| Suppliers | 440/4 | €16,885 | €59,541 | +€42,656 | +253% |
| Taxes, remuneration and social security | 45 | €72,541 | €21,155 | -€51,386 | -70.8% |
| Taxes | 450/3 | €72,541 | €7,756 | -€64,785 | -89.3% |
| Remuneration and social security | 454/9 | - | €13,399 | +€13,399 | |
| Other amounts payable | 47/48 | €253,039 | €505,218 | +€252,179 | +99.7% |
| Accrued charges and deferred income | 492/3 | €79 | €63 | -€16 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €529 | €523 | -€6 | -1.1% |
| Other operating charges | 640/8 | €1,785 | €1,153 | -€632 | -35.4% |
| Gross operating margin | 9900 | €199,834 | €285,895 | +€86,061 | +43.1% |
| Operating profit (loss) | 9901 | €197,519 | €284,218 | +€86,699 | +43.9% |
| Financial income | 75/76B | €7,303 | €7,750 | +€447 | +6.1% |
| Recurring financial income | 75 | €7,303 | €7,750 | +€447 | +6.1% |
| Financial charges | 65/66B | €1,552 | €1,144 | -€409 | -26.3% |
| Recurring financial charges | 65 | €1,552 | €1,144 | -€409 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €203,270 | €290,825 | +€87,555 | +43.1% |
| Income taxes | 67/77 | €47,673 | €75,274 | +€27,601 | +57.9% |
| Profit (loss) for the period | 9904 | €155,597 | €215,551 | +€59,954 | +38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €155,597 | €215,551 | +€59,954 | +38.5% |
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 24 October 2026 via checked.be.