T.M.P. SOLUTION: 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.M.P. SOLUTION
Largest movements
- Cash -€292,167
down €292,167 (-78.7%), from €371,053 to €78,886
mainly Other debts (-€142,563) and Current investments (-€127,252)
- Current investments +€127,252
up €127,252 (+6,363%), from €2,000 to €129,252
- Receivables within one year +€7,581
up €7,581 (+25.0%), from €30,347 to €37,928
of which Other amounts receivable: +€8,953
- Other debts -€142,563
down €142,563 (-80.9%), from €176,179 to €33,616
- Tax, wage and social debts -€27,800
down €27,800 (-77.2%), from €36,031 to €8,231
- Reserves +€9,751
up €9,751 (+5.0%), from €193,411 to €203,162
of which Distributable reserves: +€9,751
- Gross operating margin -€15,819
down €15,819 (-20.6%), from €76,977 to €61,158
- Financial income +€6,286
up €6,286 (+650%), from €967 to €7,252
- Taxes -€5,045
down €5,045 (-23.1%), from €21,847 to €16,802
- Financial charges +€2,048
up €2,048 (+1,665%), from €123 to €2,171
of which Non-recurring financial charges: +€2,000
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 | €413,706 | €252,689 | -€161,017 | -38.9% |
| Fixed assets | 21/28 | €7,772 | €5,139 | -€2,633 | -33.9% |
| Tangible fixed assets | 22/27 | €7,772 | €5,139 | -€2,633 | -33.9% |
| Plant, machinery and equipment | 23 | €3,872 | €2,689 | -€1,183 | -30.5% |
| Furniture and vehicles | 24 | €3,900 | €2,450 | -€1,451 | -37.2% |
| Current assets | 29/58 | €405,934 | €247,550 | -€158,384 | -39.0% |
| Amounts receivable within one year | 40/41 | €30,347 | €37,928 | +€7,581 | +25.0% |
| Trade receivables | 40 | €30,347 | €28,975 | -€1,372 | -4.5% |
| Other amounts receivable | 41 | - | €8,953 | +€8,953 | |
| Current investments | 50/53 | €2,000 | €129,252 | +€127,252 | +6,363% |
| Cash at bank and in hand | 54/58 | €371,053 | €78,886 | -€292,167 | -78.7% |
| Deferred charges and accrued income | 490/1 | €2,533 | €1,484 | -€1,050 | -41.4% |
| Total equity and liabilities | 10/49 | €413,706 | €252,689 | -€161,017 | -38.9% |
| Equity | 10/15 | €199,611 | €209,362 | +€9,751 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,411 | €203,162 | +€9,751 | +5.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €191,551 | €201,302 | +€9,751 | +5.1% |
| Amounts payable | 17/49 | €214,095 | €43,327 | -€170,768 | -79.8% |
| Amounts payable within one year | 42/48 | €214,095 | €43,327 | -€170,768 | -79.8% |
| Financial debts | 43 | €167 | - | -€167 | |
| Credit institutions | 430/8 | €167 | - | -€167 | |
| Trade debts | 44 | €1,717 | €1,479 | -€237 | -13.8% |
| Suppliers | 440/4 | €1,717 | €1,479 | -€237 | -13.8% |
| Taxes, remuneration and social security | 45 | €36,031 | €8,231 | -€27,800 | -77.2% |
| Taxes | 450/3 | €36,031 | €8,231 | -€27,800 | -77.2% |
| Other amounts payable | 47/48 | €176,179 | €33,616 | -€142,563 | -80.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,908 | €3,641 | -€268 | -6.8% |
| Other operating charges | 640/8 | €461 | €662 | +€200 | +43.4% |
| Gross operating margin | 9900 | €76,977 | €61,158 | -€15,819 | -20.6% |
| Operating profit (loss) | 9901 | €72,608 | €56,856 | -€15,752 | -21.7% |
| Financial income | 75/76B | €967 | €7,252 | +€6,286 | +650% |
| Recurring financial income | 75 | €967 | €7,252 | +€6,286 | +650% |
| Financial charges | 65/66B | €123 | €2,171 | +€2,048 | +1,665% |
| Recurring financial charges | 65 | €123 | €171 | +€48 | +38.8% |
| Non-recurring financial charges | 66B | - | €2,000 | +€2,000 | |
| Profit (loss) for the period before taxes | 9903 | €73,452 | €61,938 | -€11,514 | -15.7% |
| Income taxes | 67/77 | €21,847 | €16,802 | -€5,045 | -23.1% |
| Profit (loss) for the period | 9904 | €51,604 | €45,136 | -€6,468 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,604 | €45,136 | -€6,468 | -12.5% |
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 13 October 2026 via checked.be.