LA TIGNEUSE: 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 TIGNEUSE
Largest movements
- Cash -€1,606
down €1,606 (-43.1%), from €3,731 to €2,125
mainly Tax, wage and social debts (-€1,123) and Other debts (-€694)
- Receivables within one year -€612
down €612 (-19.1%), from €3,209 to €2,597
of which Other amounts receivable: -€1,252
- Stocks and contracts -€357
down €357 (-16.6%), from €2,153 to €1,796
- Tax, wage and social debts -€1,123
no longer reported in 2025 (was €1,123)
- Other debts -€694
down €694 (-13.0%), from €5,340 to €4,646
- Profit (loss) carried forward -€665
down €665, from €65 to -€600
- Trade debts -€92
down €92 (-56.4%), from €164 to €72
- Gross operating margin +€935
up €935 (+91.1%), from -€1,026 to -€91
- Other operating charges +€400
new in 2025: €400
- Financial charges +€12
up €12 (+7.0%), from €163 to €175
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 | €9,093 | €6,517 | -€2,575 | -28.3% |
| Current assets | 29/58 | €9,093 | €6,517 | -€2,575 | -28.3% |
| Stocks and contracts in progress | 3 | €2,153 | €1,796 | -€357 | -16.6% |
| Stocks | 30/36 | €2,153 | €1,796 | -€357 | -16.6% |
| Amounts receivable within one year | 40/41 | €3,209 | €2,597 | -€612 | -19.1% |
| Trade receivables | 40 | €202 | €842 | +€640 | +316% |
| Other amounts receivable | 41 | €3,007 | €1,755 | -€1,252 | -41.6% |
| Cash at bank and in hand | 54/58 | €3,731 | €2,125 | -€1,606 | -43.1% |
| Total equity and liabilities | 10/49 | €9,093 | €6,517 | -€2,575 | -28.3% |
| Equity | 10/15 | €2,465 | €1,800 | -€665 | -27.0% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65 | -€600 | -€665 | |
| Amounts payable | 17/49 | €6,627 | €4,718 | -€1,910 | -28.8% |
| Amounts payable within one year | 42/48 | €6,627 | €4,718 | -€1,910 | -28.8% |
| Trade debts | 44 | €164 | €72 | -€92 | -56.4% |
| Suppliers | 440/4 | €164 | €72 | -€92 | -56.4% |
| Taxes, remuneration and social security | 45 | €1,123 | - | -€1,123 | |
| Taxes | 450/3 | €1,123 | - | -€1,123 | |
| Other amounts payable | 47/48 | €5,340 | €4,646 | -€694 | -13.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€1,026 | -€91 | +€935 | +91.1% |
| Operating profit (loss) | 9901 | -€1,026 | -€491 | +€536 | +52.2% |
| Financial charges | 65/66B | €163 | €175 | +€12 | +7.0% |
| Recurring financial charges | 65 | €163 | €175 | +€12 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,190 | -€665 | +€524 | +44.1% |
| Profit (loss) for the period | 9904 | -€1,190 | -€665 | +€524 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,190 | -€665 | +€524 | +44.1% |
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 13 October 2026 via checked.be.