T&B LOCATION: 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.
T&B LOCATION
Largest movements
- Receivables within one year +€22,265
up €22,265 (+55.7%), from €39,990 to €62,255
of which Other amounts receivable: +€35,513
- Deferred charges and accrued income +€9,260
new in 2025: €9,260
- Cash +€7,704
up €7,704 (+3,992%), from €193 to €7,897
mainly Net result for the year (+€24,917) and Accrued charges and deferred income (+€18,934)
- Tangible fixed assets +€5,421
up €5,421 (+271%), from €2,000 to €7,421
- Profit (loss) carried forward +€24,917
up €24,917 (+117%), from €21,264 to €46,181
- Accrued charges and deferred income +€18,934
new in 2025: €18,934
- Tax, wage and social debts +€2,445
up €2,445 (+19.6%), from €12,479 to €14,924
of which Taxes: +€1,881
- Trade debts -€1,511
down €1,511 (-26.5%), from €5,710 to €4,199
- Turnover +€159,530
up €159,530 (+138%), from €115,294 to €274,824
- Purchases and services +€123,858
up €123,858 (+191%), from €64,784 to €188,642
- Gross operating margin +€53,672
up €53,672 (+106%), from €50,510 to €104,182
- Staff costs +€36,531
up €36,531 (+232%), from €15,770 to €52,301
- Other operating charges +€10,468
up €10,468 (+248%), from €4,220 to €14,688
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 | €42,453 | €87,238 | +€44,785 | +105% |
| Fixed assets | 21/28 | €2,270 | €7,826 | +€5,556 | +245% |
| Tangible fixed assets | 22/27 | €2,000 | €7,421 | +€5,421 | +271% |
| Furniture and vehicles | 24 | €2,000 | €7,421 | +€5,421 | +271% |
| Financial fixed assets | 28 | €270 | €405 | +€135 | +50.0% |
| Current assets | 29/58 | €40,183 | €79,412 | +€39,229 | +97.6% |
| Amounts receivable within one year | 40/41 | €39,990 | €62,255 | +€22,265 | +55.7% |
| Trade receivables | 40 | €13,990 | €742 | -€13,248 | -94.7% |
| Other amounts receivable | 41 | €26,000 | €61,513 | +€35,513 | +137% |
| Cash at bank and in hand | 54/58 | €193 | €7,897 | +€7,704 | +3,992% |
| Deferred charges and accrued income | 490/1 | - | €9,260 | +€9,260 | |
| Total equity and liabilities | 10/49 | €42,453 | €87,238 | +€44,785 | +105% |
| Equity | 10/15 | €24,264 | €49,181 | +€24,917 | +103% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,264 | €46,181 | +€24,917 | +117% |
| Amounts payable | 17/49 | €18,189 | €38,057 | +€19,868 | +109% |
| Amounts payable within one year | 42/48 | €18,189 | €19,123 | +€934 | +5.1% |
| Trade debts | 44 | €5,710 | €4,199 | -€1,511 | -26.5% |
| Suppliers | 440/4 | €5,710 | €4,199 | -€1,511 | -26.5% |
| Taxes, remuneration and social security | 45 | €12,479 | €14,924 | +€2,445 | +19.6% |
| Taxes | 450/3 | €10,619 | €12,500 | +€1,881 | +17.7% |
| Remuneration and social security | 454/9 | €1,860 | €2,424 | +€564 | +30.3% |
| Accrued charges and deferred income | 492/3 | - | €18,934 | +€18,934 | |
| Turnover | 70 | €115,294 | €274,824 | +€159,530 | +138% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,784 | €188,642 | +€123,858 | +191% |
| Remuneration, social security and pensions | 62 | €15,770 | €52,301 | +€36,531 | +232% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,258 | €4,211 | +€1,953 | +86.5% |
| Other operating charges | 640/8 | €4,220 | €14,688 | +€10,468 | +248% |
| Non-recurring operating charges | 66A | €500 | €322 | -€178 | -35.6% |
| Gross operating margin | 9900 | €50,510 | €104,182 | +€53,672 | +106% |
| Operating profit (loss) | 9901 | €27,762 | €32,660 | +€4,898 | +17.6% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,498 | €245 | -€1,253 | -83.6% |
| Recurring financial charges | 65 | €1,498 | €245 | -€1,253 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €26,264 | €32,417 | +€6,153 | +23.4% |
| Income taxes | 67/77 | €5,000 | €7,500 | +€2,500 | +50.0% |
| Profit (loss) for the period | 9904 | €21,264 | €24,917 | +€3,653 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,264 | €24,917 | +€3,653 | +17.2% |
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 27 October 2026 via checked.be.