LE TYBERCHAMPS: 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.
LE TYBERCHAMPS
Largest movements
- Cash -€6,985
down €6,985 (-39.0%), from €17,902 to €10,917
mainly Other debts (-€32,820) and Tax, wage and social debts (-€3,530)
- Other debts -€32,820
down €32,820 (-53.6%), from €61,258 to €28,438
- Debts after one year +€12,463
new in 2025: €12,463
- Profit (loss) carried forward +€7,209
up €7,209 (+13.9%), from €51,787 to €58,996
- Current portion of long-term debt +€6,478
new in 2025: €6,478
- Tax, wage and social debts -€3,530
down €3,530 (-41.7%), from €8,467 to €4,937
of which Taxes: -€3,291
- Staff costs +€12,126
up €12,126 (+72.3%), from €16,779 to €28,905
- Gross operating margin +€3,413
up €3,413 (+7.9%), from €43,065 to €46,478
- Taxes -€3,244
down €3,244 (-61.7%), from €5,254 to €2,010
- Financial charges +€770
up €770 (+40.5%), from €1,899 to €2,669
- Depreciation +€635
up €635 (+28.7%), from €2,215 to €2,850
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 | €147,743 | €141,179 | -€6,564 | -4.4% |
| Fixed assets | 21/28 | €117,649 | €117,641 | -€8 | 0.0% |
| Tangible fixed assets | 22/27 | €6,097 | €6,089 | -€8 | -0.1% |
| Furniture and vehicles | 24 | €4,358 | €4,818 | +€460 | +10.6% |
| Other tangible fixed assets | 26 | €1,739 | €1,271 | -€468 | -26.9% |
| Financial fixed assets | 28 | €111,552 | €111,552 | = | 0.0% |
| Current assets | 29/58 | €30,094 | €23,538 | -€6,556 | -21.8% |
| Stocks and contracts in progress | 3 | €7,502 | €7,755 | +€253 | +3.4% |
| Stocks | 30/36 | €7,502 | €7,755 | +€253 | +3.4% |
| Amounts receivable within one year | 40/41 | €2,602 | €3,244 | +€642 | +24.7% |
| Other amounts receivable | 41 | €2,602 | €3,244 | +€642 | +24.7% |
| Cash at bank and in hand | 54/58 | €17,902 | €10,917 | -€6,985 | -39.0% |
| Deferred charges and accrued income | 490/1 | €2,088 | €1,622 | -€466 | -22.3% |
| Total equity and liabilities | 10/49 | €147,743 | €141,179 | -€6,564 | -4.4% |
| Equity | 10/15 | €70,929 | €78,138 | +€7,209 | +10.2% |
| Contributions | 10/11 | €18,591 | €18,591 | = | 0.0% |
| Reserves | 13 | €551 | €551 | = | 0.0% |
| Non-distributable reserves | 130/1 | €551 | €551 | = | 0.0% |
| Other | 1319 | €551 | €551 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,787 | €58,996 | +€7,209 | +13.9% |
| Amounts payable | 17/49 | €76,814 | €63,041 | -€13,773 | -17.9% |
| Amounts payable after more than one year | 17 | - | €12,463 | +€12,463 | |
| Financial debts | 170/4 | - | €12,463 | +€12,463 | |
| Amounts payable within one year | 42/48 | €76,814 | €50,578 | -€26,236 | -34.2% |
| Current portion of amounts payable after more than one year | 42 | - | €6,478 | +€6,478 | |
| Financial debts | 43 | €1,544 | €2,011 | +€467 | +30.2% |
| Credit institutions | 430/8 | €1,544 | €2,011 | +€467 | +30.2% |
| Trade debts | 44 | €5,545 | €8,714 | +€3,169 | +57.2% |
| Suppliers | 440/4 | €5,545 | €8,714 | +€3,169 | +57.2% |
| Taxes, remuneration and social security | 45 | €8,467 | €4,937 | -€3,530 | -41.7% |
| Taxes | 450/3 | €6,678 | €3,387 | -€3,291 | -49.3% |
| Remuneration and social security | 454/9 | €1,789 | €1,550 | -€239 | -13.4% |
| Other amounts payable | 47/48 | €61,258 | €28,438 | -€32,820 | -53.6% |
| Remuneration, social security and pensions | 62 | €16,779 | €28,905 | +€12,126 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €2,850 | +€635 | +28.7% |
| Other operating charges | 640/8 | €2,584 | €2,835 | +€251 | +9.7% |
| Gross operating margin | 9900 | €43,065 | €46,478 | +€3,413 | +7.9% |
| Operating profit (loss) | 9901 | €21,487 | €11,888 | -€9,599 | -44.7% |
| Financial charges | 65/66B | €1,899 | €2,669 | +€770 | +40.5% |
| Recurring financial charges | 65 | €1,899 | €2,669 | +€770 | +40.5% |
| Profit (loss) for the period before taxes | 9903 | €19,588 | €9,219 | -€10,369 | -52.9% |
| Income taxes | 67/77 | €5,254 | €2,010 | -€3,244 | -61.7% |
| Profit (loss) for the period | 9904 | €14,334 | €7,209 | -€7,125 | -49.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,334 | €7,209 | -€7,125 | -49.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.