ONE TIM: 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.
ONE TIM
Largest movements
- Current investments +€30,226
up €30,226 (+109.9%), from €27,500 to €57,726
- Profit (loss) carried forward +€946,122
up €946,122, from -€43,690 to €902,432
- Debts after one year -€833,352
down €833,352 (-39.6%), from €2.1m to €1.3m
of which Other amounts payable: -€645,773
- Other debts -€97,389
down €97,389 (-39.6%), from €245,864 to €148,475
- Financial income +€647,045
new in 2025: €647,045
- Gross operating margin +€401,166
up €401,166 (+2347.2%), from €17,091 to €418,257
- Taxes +€82,107
up €82,107 (+17145.3%), from €479 to €82,586
- Financial charges -€24,063
down €24,063 (-40.6%), from €59,321 to €35,258
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 | €2,519,168 | €2,534,847 | +€15,679 | +0.6% |
| Fixed assets | 21/28 | €2,394,326 | €2,392,990 | -€1,336 | -0.1% |
| Tangible fixed assets | 22/27 | €3,026 | €1,690 | -€1,336 | -44.1% |
| Furniture and vehicles | 24 | €3,026 | €1,690 | -€1,336 | -44.1% |
| Financial fixed assets | 28 | €2,391,300 | €2,391,300 | = | 0.0% |
| Current assets | 29/58 | €124,842 | €141,857 | +€17,015 | +13.6% |
| Amounts receivable within one year | 40/41 | €53,845 | €55,802 | +€1,957 | +3.6% |
| Trade receivables | 40 | €53,845 | €18,203 | -€35,642 | -66.2% |
| Other amounts receivable | 41 | - | €37,598 | +€37,598 | |
| Current investments | 50/53 | €27,500 | €57,726 | +€30,226 | +109.9% |
| Cash at bank and in hand | 54/58 | €43,364 | €28,190 | -€15,175 | -35.0% |
| Deferred charges and accrued income | 490/1 | €133 | €140 | +€7 | +5.5% |
| Total equity and liabilities | 10/49 | €2,519,168 | €2,534,847 | +€15,679 | +0.6% |
| Equity | 10/15 | -€38,690 | €907,432 | +€946,122 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,690 | €902,432 | +€946,122 | |
| Amounts payable | 17/49 | €2,557,858 | €1,627,415 | -€930,443 | -36.4% |
| Amounts payable after more than one year | 17 | €2,103,077 | €1,269,726 | -€833,352 | -39.6% |
| Financial debts | 170/4 | €1,457,305 | €1,269,726 | -€187,579 | -12.9% |
| Other amounts payable | 178/9 | €645,773 | €0 | -€645,773 | -100.0% |
| Amounts payable within one year | 42/48 | €454,381 | €357,483 | -€96,898 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €184,925 | €190,429 | +€5,504 | +3.0% |
| Trade debts | 44 | €3,074 | €6,790 | +€3,716 | +120.9% |
| Suppliers | 440/4 | €3,074 | €6,790 | +€3,716 | +120.9% |
| Taxes, remuneration and social security | 45 | €20,518 | €11,788 | -€8,729 | -42.5% |
| Taxes | 450/3 | €15,918 | €11,788 | -€4,129 | -25.9% |
| Remuneration and social security | 454/9 | €4,600 | €0 | -€4,600 | -100.0% |
| Other amounts payable | 47/48 | €245,864 | €148,475 | -€97,389 | -39.6% |
| Accrued charges and deferred income | 492/3 | €400 | €207 | -€193 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €981 | €1,336 | +€355 | +36.2% |
| Gross operating margin | 9900 | €17,091 | €418,257 | +€401,166 | +2347.2% |
| Operating profit (loss) | 9901 | €16,110 | €416,922 | +€400,812 | +2488.0% |
| Financial income | 75/76B | - | €647,045 | +€647,045 | |
| Recurring financial income | 75 | - | €647,045 | +€647,045 | |
| Financial charges | 65/66B | €59,321 | €35,258 | -€24,063 | -40.6% |
| Recurring financial charges | 65 | €59,321 | €35,258 | -€24,063 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€43,211 | €1,028,708 | +€1.1m | |
| Income taxes | 67/77 | €479 | €82,586 | +€82,107 | +17145.3% |
| Profit (loss) for the period | 9904 | -€43,690 | €946,122 | +€989,812 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,690 | €946,122 | +€989,812 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.