LA TISSOTHEQUE: 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.
LA TISSOTHEQUE
Largest movements
- Cash +€56,389
up €56,389 (+310.6%), from €18,153 to €74,541
mainly Trade debts (+€45,888) and Debts after one year (+€16,076)
- Tangible fixed assets +€19,440
up €19,440 (+165.6%), from €11,738 to €31,178
of which Leasing and similar rights: +€21,731
- Trade debts +€45,888
up €45,888 (+1374.9%), from €3,337 to €49,225
- Debts after one year +€16,076
new in 2025: €16,076
- Profit (loss) carried forward +€9,067
up €9,067 (+10.5%), from -€86,030 to -€76,964
- Current portion of long-term debt +€5,482
new in 2025: €5,482
- Staff costs -€51,184
down €51,184 (-30.7%), from €166,582 to €115,398
- Gross operating margin -€10,895
down €10,895 (-7.2%), from €151,171 to €140,276
- Taxes +€7,359
new in 2025: €7,359
- Depreciation +€1,990
up €1,990 (+44.2%), from €4,506 to €6,495
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 | €40,837 | €117,162 | +€76,326 | +186.9% |
| Fixed assets | 21/28 | €11,785 | €31,225 | +€19,440 | +164.9% |
| Tangible fixed assets | 22/27 | €11,738 | €31,178 | +€19,440 | +165.6% |
| Furniture and vehicles | 24 | €6,381 | €5,372 | -€1,009 | -15.8% |
| Leasing and similar rights | 25 | - | €21,731 | +€21,731 | |
| Other tangible fixed assets | 26 | €5,357 | €4,074 | -€1,282 | -23.9% |
| Financial fixed assets | 28 | €47 | €47 | = | 0.0% |
| Current assets | 29/58 | €29,051 | €85,937 | +€56,886 | +195.8% |
| Amounts receivable within one year | 40/41 | €8,638 | €9,175 | +€537 | +6.2% |
| Trade receivables | 40 | €2,927 | €18 | -€2,910 | -99.4% |
| Other amounts receivable | 41 | €5,711 | €9,158 | +€3,447 | +60.4% |
| Cash at bank and in hand | 54/58 | €18,153 | €74,541 | +€56,389 | +310.6% |
| Deferred charges and accrued income | 490/1 | €2,261 | €2,221 | -€40 | -1.8% |
| Total equity and liabilities | 10/49 | €40,837 | €117,162 | +€76,326 | +186.9% |
| Equity | 10/15 | €5,687 | €14,754 | +€9,067 | +159.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €29,717 | €29,717 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,587 | €6,587 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €387 | €387 | = | 0.0% |
| Distributable reserves | 133 | €23,130 | €23,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,030 | -€76,964 | +€9,067 | +10.5% |
| Amounts payable | 17/49 | €35,150 | €102,409 | +€67,259 | +191.4% |
| Amounts payable after more than one year | 17 | - | €16,076 | +€16,076 | |
| Financial debts | 170/4 | - | €16,076 | +€16,076 | |
| Amounts payable within one year | 42/48 | €34,947 | €85,968 | +€51,021 | +146.0% |
| Current portion of amounts payable after more than one year | 42 | - | €5,482 | +€5,482 | |
| Trade debts | 44 | €3,337 | €49,225 | +€45,888 | +1374.9% |
| Suppliers | 440/4 | €3,337 | €49,225 | +€45,888 | +1374.9% |
| Taxes, remuneration and social security | 45 | €31,609 | €30,718 | -€891 | -2.8% |
| Taxes | 450/3 | €2,829 | €10,267 | +€7,438 | +262.9% |
| Remuneration and social security | 454/9 | €28,780 | €20,450 | -€8,329 | -28.9% |
| Other amounts payable | 47/48 | - | €543 | +€543 | |
| Accrued charges and deferred income | 492/3 | €203 | €365 | +€162 | +79.7% |
| Remuneration, social security and pensions | 62 | €166,582 | €115,398 | -€51,184 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,506 | €6,495 | +€1,990 | +44.2% |
| Other operating charges | 640/8 | €615 | €1,004 | +€388 | +63.1% |
| Gross operating margin | 9900 | €151,171 | €140,276 | -€10,895 | -7.2% |
| Operating profit (loss) | 9901 | -€20,532 | €17,379 | +€37,911 | |
| Financial income | 75/76B | €15 | €70 | +€55 | +356.3% |
| Recurring financial income | 75 | €15 | €70 | +€55 | +356.3% |
| Financial charges | 65/66B | €109 | €1,024 | +€915 | +838.5% |
| Recurring financial charges | 65 | €109 | €481 | +€372 | +341.0% |
| Non-recurring financial charges | 66B | - | €543 | +€543 | |
| Profit (loss) for the period before taxes | 9903 | -€20,625 | €16,425 | +€37,051 | |
| Income taxes | 67/77 | - | €7,359 | +€7,359 | |
| Profit (loss) for the period | 9904 | -€20,625 | €9,067 | +€29,692 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,625 | €9,067 | +€29,692 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.