Etablissements TISON: 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.
Etablissements TISON
Largest movements
- Cash -€49,260
down €49,260 (-99.2%), from €49,637 to €377
mainly Other debts (-€49,869) and Net result for the year (-€3,022)
- Tangible fixed assets -€2,105
down €2,105 (-4.4%), from €47,689 to €45,584
- Stocks and contracts -€1,350
no longer reported in 2025 (was €1,350)
- Other debts -€49,869
down €49,869 (-61.9%), from €80,532 to €30,663
- Profit (loss) carried forward -€3,022
down €3,022 (-6.6%), from -€46,122 to -€49,144
- Turnover -€1,508
down €1,508 (-14.3%), from €10,547 to €9,039
- Purchases and services -€1,419
down €1,419 (-16.3%), from €8,722 to €7,303
- Other operating charges +€389
up €389 (+18.2%), from €2,136 to €2,525
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 | €99,731 | €46,948 | -€52,783 | -52.9% |
| Fixed assets | 21/28 | €47,689 | €45,584 | -€2,105 | -4.4% |
| Tangible fixed assets | 22/27 | €47,689 | €45,584 | -€2,105 | -4.4% |
| Land and buildings | 22 | €47,689 | €45,584 | -€2,105 | -4.4% |
| Current assets | 29/58 | €52,042 | €1,364 | -€50,678 | -97.4% |
| Stocks and contracts in progress | 3 | €1,350 | - | -€1,350 | |
| Stocks | 30/36 | €1,350 | - | -€1,350 | |
| Amounts receivable within one year | 40/41 | €419 | €316 | -€103 | -24.6% |
| Trade receivables | 40 | €190 | - | -€190 | |
| Other amounts receivable | 41 | €229 | €316 | +€87 | +38.0% |
| Cash at bank and in hand | 54/58 | €49,637 | €377 | -€49,260 | -99.2% |
| Deferred charges and accrued income | 490/1 | €636 | €671 | +€35 | +5.5% |
| Total equity and liabilities | 10/49 | €99,731 | €46,948 | -€52,783 | -52.9% |
| Equity | 10/15 | €19,199 | €16,177 | -€3,022 | -15.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €2,821 | €2,821 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,821 | €2,821 | = | 0.0% |
| Legal reserve | 130 | €2,821 | €2,821 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,122 | -€49,144 | -€3,022 | -6.6% |
| Amounts payable | 17/49 | €80,532 | €30,771 | -€49,761 | -61.8% |
| Amounts payable within one year | 42/48 | €80,532 | €30,771 | -€49,761 | -61.8% |
| Trade debts | 44 | - | €108 | +€108 | |
| Suppliers | 440/4 | - | €108 | +€108 | |
| Other amounts payable | 47/48 | €80,532 | €30,663 | -€49,869 | -61.9% |
| Turnover | 70 | €10,547 | €9,039 | -€1,508 | -14.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €8,722 | €7,303 | -€1,419 | -16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,103 | €2,103 | = | 0.0% |
| Other operating charges | 640/8 | €2,136 | €2,525 | +€389 | +18.2% |
| Gross operating margin | 9900 | €1,825 | €1,736 | -€89 | -4.9% |
| Operating profit (loss) | 9901 | -€2,414 | -€2,892 | -€478 | -19.8% |
| Financial charges | 65/66B | €82 | €130 | +€48 | +58.5% |
| Recurring financial charges | 65 | €82 | €130 | +€48 | +58.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,496 | -€3,022 | -€526 | -21.1% |
| Profit (loss) for the period | 9904 | -€2,496 | -€3,022 | -€526 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,496 | -€3,022 | -€526 | -21.1% |
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 26 October 2026 via checked.be.