T.I.S.: 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.I.S.
Largest movements
- Receivables within one year +€4,491
up €4,491 (+222%), from €2,020 to €6,511
- Tangible fixed assets -€3,503
down €3,503 (-12.6%), from €27,844 to €24,341
- Cash +€1,464
up €1,464 (+49.5%), from €2,958 to €4,422
mainly Trade debts (+€6,716) and Depreciation (+€3,503)
- Trade debts +€6,716
up €6,716 (+285%), from €2,353 to €9,069
- Other debts -€4,932
no longer reported in 2025 (was €4,932)
- Profit (loss) carried forward +€365
up €365 (+8.5%), from €4,316 to €4,682
- Gross operating margin +€477
up €477 (+9.2%), from €5,182 to €5,660
- Taxes -€69
down €69, from €47 to -€22
- Other operating charges -€62
down €62 (-3.8%), from €1,636 to €1,573
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 | €33,213 | €35,665 | +€2,452 | +7.4% |
| Fixed assets | 21/28 | €28,235 | €24,732 | -€3,503 | -12.4% |
| Tangible fixed assets | 22/27 | €27,844 | €24,341 | -€3,503 | -12.6% |
| Land and buildings | 22 | €27,844 | €24,341 | -€3,503 | -12.6% |
| Financial fixed assets | 28 | €391 | €391 | = | 0.0% |
| Current assets | 29/58 | €4,978 | €10,933 | +€5,955 | +120% |
| Amounts receivable within one year | 40/41 | €2,020 | €6,511 | +€4,491 | +222% |
| Other amounts receivable | 41 | €2,020 | €6,511 | +€4,491 | +222% |
| Cash at bank and in hand | 54/58 | €2,958 | €4,422 | +€1,464 | +49.5% |
| Total equity and liabilities | 10/49 | €33,213 | €35,665 | +€2,452 | +7.4% |
| Equity | 10/15 | €25,928 | €26,294 | +€365 | +1.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,020 | €3,020 | = | 0.0% |
| Distributable reserves | 133 | €3,020 | €3,020 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,316 | €4,682 | +€365 | +8.5% |
| Amounts payable | 17/49 | €7,285 | €9,372 | +€2,087 | +28.6% |
| Amounts payable within one year | 42/48 | €7,285 | €9,372 | +€2,087 | +28.6% |
| Trade debts | 44 | €2,353 | €9,069 | +€6,716 | +285% |
| Suppliers | 440/4 | €2,353 | €9,069 | +€6,716 | +285% |
| Taxes, remuneration and social security | 45 | - | €303 | +€303 | |
| Taxes | 450/3 | - | €303 | +€303 | |
| Other amounts payable | 47/48 | €4,932 | - | -€4,932 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,503 | €3,503 | = | 0.0% |
| Other operating charges | 640/8 | €1,636 | €1,573 | -€62 | -3.8% |
| Gross operating margin | 9900 | €5,182 | €5,660 | +€477 | +9.2% |
| Operating profit (loss) | 9901 | €44 | €583 | +€539 | +1,228% |
| Financial charges | 65/66B | €230 | €240 | +€10 | +4.3% |
| Recurring financial charges | 65 | €230 | €240 | +€10 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€186 | €343 | +€529 | |
| Income taxes | 67/77 | €47 | -€22 | -€69 | |
| Profit (loss) for the period | 9904 | -€233 | €365 | +€599 | |
| Profit (loss) for the period to be appropriated | 9905 | -€233 | €365 | +€599 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.