LA TIGE: 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.
LA TIGE
Largest movements
- Receivables within one year +€13,453
up €13,453 (+634%), from €2,122 to €15,575
of which Other amounts receivable: +€12,052
- Deferred charges and accrued income +€5,070
up €5,070 (+23.2%), from €21,812 to €26,882
- Reserves +€23,596
up €23,596 (+16.1%), from €146,559 to €170,155
of which Distributable reserves: +€23,596
- Tax, wage and social debts -€6,648
down €6,648 (-14.5%), from €45,859 to €39,211
of which Remuneration and social security: -€4,444
- Trade debts +€3,354
up €3,354 (+14.0%), from €23,875 to €27,229
- Gross operating margin +€8,213
up €8,213 (+22.3%), from €36,859 to €45,072
- Taxes +€3,924
up €3,924 (+29.8%), from €13,176 to €17,100
- Staff costs -€2,271
down €2,271 (-25.0%), from €9,074 to €6,803
- Other operating charges -€705
down €705 (-43.0%), from €1,640 to €935
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 | €223,407 | €243,710 | +€20,303 | +9.1% |
| Fixed assets | 21/28 | €1,503 | €1,503 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,503 | €1,503 | = | 0.0% |
| Current assets | 29/58 | €221,904 | €242,207 | +€20,303 | +9.1% |
| Amounts receivable after more than one year | 29 | €193,627 | €195,000 | +€1,373 | +0.7% |
| Other amounts receivable | 291 | €193,627 | €195,000 | +€1,373 | +0.7% |
| Stocks and contracts in progress | 3 | €3,486 | €2,718 | -€767 | -22.0% |
| Stocks | 30/36 | €3,486 | €2,718 | -€767 | -22.0% |
| Amounts receivable within one year | 40/41 | €2,122 | €15,575 | +€13,453 | +634% |
| Trade receivables | 40 | €2,122 | €3,523 | +€1,401 | +66.0% |
| Other amounts receivable | 41 | €0 | €12,052 | +€12,052 | |
| Cash at bank and in hand | 54/58 | €858 | €2,032 | +€1,174 | +137% |
| Deferred charges and accrued income | 490/1 | €21,812 | €26,882 | +€5,070 | +23.2% |
| Total equity and liabilities | 10/49 | €223,407 | €243,710 | +€20,303 | +9.1% |
| Equity | 10/15 | €153,673 | €177,269 | +€23,596 | +15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €146,559 | €170,155 | +€23,596 | +16.1% |
| Non-distributable reserves | 130/1 | €47 | €47 | = | 0.0% |
| Reserves not available under the articles | 1311 | €47 | €47 | = | 0.0% |
| Distributable reserves | 133 | €146,513 | €170,109 | +€23,596 | +16.1% |
| Profit (loss) carried forward | 14 | €914 | €914 | = | 0.0% |
| Amounts payable | 17/49 | €69,734 | €66,440 | -€3,293 | -4.7% |
| Amounts payable within one year | 42/48 | €69,734 | €66,440 | -€3,293 | -4.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €23,875 | €27,229 | +€3,354 | +14.0% |
| Suppliers | 440/4 | €23,875 | €27,229 | +€3,354 | +14.0% |
| Taxes, remuneration and social security | 45 | €45,859 | €39,211 | -€6,648 | -14.5% |
| Taxes | 450/3 | €41,388 | €39,184 | -€2,204 | -5.3% |
| Remuneration and social security | 454/9 | €4,471 | €27 | -€4,444 | -99.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €9,074 | €6,803 | -€2,271 | -25.0% |
| Other operating charges | 640/8 | €1,640 | €935 | -€705 | -43.0% |
| Gross operating margin | 9900 | €36,859 | €45,072 | +€8,213 | +22.3% |
| Operating profit (loss) | 9901 | €26,145 | €37,334 | +€11,189 | +42.8% |
| Financial income | 75/76B | €5,083 | €5,238 | +€155 | +3.1% |
| Recurring financial income | 75 | €5,083 | €5,238 | +€155 | +3.1% |
| Financial charges | 65/66B | €1,796 | €1,876 | +€80 | +4.5% |
| Recurring financial charges | 65 | €1,796 | €1,876 | +€80 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €29,432 | €40,696 | +€11,264 | +38.3% |
| Income taxes | 67/77 | €13,176 | €17,100 | +€3,924 | +29.8% |
| Profit (loss) for the period | 9904 | €16,256 | €23,596 | +€7,340 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,256 | €23,596 | +€7,340 | +45.2% |
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 18 October 2026 via checked.be.