T.D.A. CONCEPT: 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.D.A. CONCEPT
Largest movements
- Cash +€81,269
up €81,269 (+857%), from €9,488 to €90,757
mainly Net result for the year (+€132,115) and Receivables within one year (+€70,834)
- Receivables within one year -€70,834
down €70,834 (-79.0%), from €89,687 to €18,853
of which Other amounts receivable: -€49,715
- Tangible fixed assets -€8,062
down €8,062 (-100%), from €8,062 to €0
- Total equity and liabilities +€2,648
up €2,648 (+1.0%), from €258,975 to €261,623
of which Equity: +€32,115
- Financial income +€99,692
up €99,692 (+6,194%), from €1,609 to €101,302
- Gross operating margin -€19,314
down €19,314 (-26.3%), from €73,313 to €53,999
- Depreciation -€6,173
down €6,173 (-100%), from €6,173 to €0
- Taxes +€4,666
up €4,666 (+26.1%), from €17,885 to €22,552
- Financial charges +€3,288
up €3,288 (+71.3%), from €4,608 to €7,896
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 | €258,975 | €261,623 | +€2,648 | +1.0% |
| Fixed assets | 21/28 | €158,062 | €150,000 | -€8,062 | -5.1% |
| Tangible fixed assets | 22/27 | €8,062 | €0 | -€8,062 | -100% |
| Furniture and vehicles | 24 | €8,062 | €0 | -€8,062 | -100% |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €100,914 | €111,623 | +€10,710 | +10.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €89,687 | €18,853 | -€70,834 | -79.0% |
| Trade receivables | 40 | €30,194 | €9,075 | -€21,119 | -69.9% |
| Other amounts receivable | 41 | €59,493 | €9,778 | -€49,715 | -83.6% |
| Cash at bank and in hand | 54/58 | €9,488 | €90,757 | +€81,269 | +857% |
| Deferred charges and accrued income | 490/1 | €1,739 | €2,014 | +€275 | +15.8% |
| Total equity and liabilities | 10/49 | €258,975 | €261,623 | +€2,648 | +1.0% |
| Equity | 10/15 | €148,255 | €180,370 | +€32,115 | +21.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €142,055 | €174,170 | +€32,115 | +22.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €142,055 | €174,170 | +€32,115 | +22.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €110,720 | €88,804 | -€21,916 | -19.8% |
| Amounts payable after more than one year | 17 | €74,505 | €60,889 | -€13,616 | -18.3% |
| Financial debts | 170/4 | €74,505 | €60,889 | -€13,616 | -18.3% |
| Amounts payable within one year | 42/48 | €36,215 | €27,915 | -€8,300 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €13,028 | €16,139 | +€3,111 | +23.9% |
| Trade debts | 44 | €945 | €124 | -€821 | -86.9% |
| Suppliers | 440/4 | €945 | €124 | -€821 | -86.9% |
| Taxes, remuneration and social security | 45 | €22,241 | €11,652 | -€10,590 | -47.6% |
| Taxes | 450/3 | €22,241 | €11,652 | -€10,590 | -47.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,173 | €0 | -€6,173 | -100% |
| Other operating charges | 640/8 | €571 | €2,020 | +€1,450 | +254% |
| Gross operating margin | 9900 | €73,313 | €53,999 | -€19,314 | -26.3% |
| Operating profit (loss) | 9901 | €66,569 | €51,978 | -€14,591 | -21.9% |
| Financial income | 75/76B | €1,609 | €101,302 | +€99,692 | +6,194% |
| Recurring financial income | 75 | €1,609 | €101,302 | +€99,692 | +6,194% |
| Financial charges | 65/66B | €4,608 | €7,896 | +€3,288 | +71.3% |
| Recurring financial charges | 65 | €4,608 | €7,896 | +€3,288 | +71.3% |
| Profit (loss) for the period before taxes | 9903 | €63,570 | €145,384 | +€81,814 | +129% |
| Income taxes | 67/77 | €17,885 | €22,552 | +€4,666 | +26.1% |
| Profit (loss) for the period | 9904 | €45,685 | €132,115 | +€86,431 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €45,685 | €132,115 | +€86,431 | +189% |
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 29 October 2026 via checked.be.