E-TIL: 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.
E-TIL
Largest movements
- Cash -€66,805
down €66,805 (-99.1%), from €67,397 to €592
mainly Accrued charges and deferred income (-€54,581) and Receivables within one year (-€52,200)
- Receivables within one year +€52,200
new in 2025: €52,200
- Accrued charges and deferred income -€54,581
no longer reported in 2025 (was €54,581)
- Other debts +€43,700
new in 2025: €43,700
- Profit (loss) carried forward -€3,724
down €3,724 (-56.3%), from €6,619 to €2,895
- Gross operating margin -€1,351
down €1,351 (-64.3%), from -€2,102 to -€3,453
- Purchases and services +€1,351
up €1,351 (+64.3%), from €2,102 to €3,453
- Financial charges -€512
down €512 (-77.2%), from €663 to €151
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 | €67,397 | €52,792 | -€14,605 | -21.7% |
| Current assets | 29/58 | €67,397 | €52,792 | -€14,605 | -21.7% |
| Amounts receivable within one year | 40/41 | - | €52,200 | +€52,200 | |
| Other amounts receivable | 41 | - | €52,200 | +€52,200 | |
| Cash at bank and in hand | 54/58 | €67,397 | €592 | -€66,805 | -99.1% |
| Total equity and liabilities | 10/49 | €67,397 | €52,792 | -€14,605 | -21.7% |
| Equity | 10/15 | €12,816 | €9,092 | -€3,724 | -29.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Capital | 10 | €6,197 | €6,197 | = | 0.0% |
| Issued capital | 100 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,619 | €2,895 | -€3,724 | -56.3% |
| Amounts payable | 17/49 | €54,581 | €43,700 | -€10,881 | -19.9% |
| Amounts payable within one year | 42/48 | - | €43,700 | +€43,700 | |
| Other amounts payable | 47/48 | - | €43,700 | +€43,700 | |
| Accrued charges and deferred income | 492/3 | €54,581 | - | -€54,581 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,102 | €3,453 | +€1,351 | +64.3% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€2,102 | -€3,453 | -€1,351 | -64.3% |
| Operating profit (loss) | 9901 | -€2,220 | -€3,573 | -€1,353 | -60.9% |
| Financial charges | 65/66B | €663 | €151 | -€512 | -77.2% |
| Recurring financial charges | 65 | €663 | €151 | -€512 | -77.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,883 | -€3,724 | -€841 | -29.2% |
| Profit (loss) for the period | 9904 | -€2,883 | -€3,724 | -€841 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,883 | -€3,724 | -€841 | -29.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.