T&T CONCEPTS: 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&T CONCEPTS
Largest movements
- Receivables within one year +€7,237
up €7,237 (+9.9%), from €73,208 to €80,445
of which Other amounts receivable: +€16,161
- Other debts +€15,212
up €15,212 (+304%), from €5,000 to €20,212
- Profit (loss) carried forward -€8,546
down €8,546 (-41.9%), from €20,374 to €11,828
- Short-term financial debts +€5,364
up €5,364 (+108%), from €4,972 to €10,336
- Tax, wage and social debts -€4,068
down €4,068 (-25.6%), from €15,916 to €11,848
of which Taxes: -€9,068
- Gross operating margin -€21,977
down €21,977 (-73.0%), from €30,112 to €8,135
- Taxes +€7,003
up €7,003 (+129%), from €5,428 to €12,431
- Depreciation -€1,792
down €1,792 (-44.4%), from €4,036 to €2,244
- Financial charges +€1,010
up €1,010 (+94.0%), from €1,075 to €2,086
- Financial income +€594
up €594 (+71.7%), from €828 to €1,422
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 | €81,008 | €88,431 | +€7,423 | +9.2% |
| Fixed assets | 21/28 | €7,800 | €7,574 | -€226 | -2.9% |
| Tangible fixed assets | 22/27 | €7,800 | €7,574 | -€226 | -2.9% |
| Plant, machinery and equipment | 23 | €4,667 | €4,487 | -€180 | -3.9% |
| Furniture and vehicles | 24 | €1,125 | €1,111 | -€14 | -1.2% |
| Other tangible fixed assets | 26 | €2,008 | €1,976 | -€32 | -1.6% |
| Current assets | 29/58 | €73,208 | €80,857 | +€7,649 | +10.4% |
| Amounts receivable within one year | 40/41 | €73,208 | €80,445 | +€7,237 | +9.9% |
| Trade receivables | 40 | €23,553 | €14,629 | -€8,925 | -37.9% |
| Other amounts receivable | 41 | €49,655 | €65,816 | +€16,161 | +32.5% |
| Cash at bank and in hand | 54/58 | - | €13 | +€13 | |
| Deferred charges and accrued income | 490/1 | - | €399 | +€399 | |
| Total equity and liabilities | 10/49 | €81,008 | €88,431 | +€7,423 | +9.2% |
| Equity | 10/15 | €37,266 | €28,720 | -€8,546 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,692 | €10,692 | = | 0.0% |
| 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 | €8,832 | €8,832 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,374 | €11,828 | -€8,546 | -41.9% |
| Amounts payable | 17/49 | €43,742 | €59,711 | +€15,969 | +36.5% |
| Amounts payable after more than one year | 17 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,742 | €56,711 | +€15,969 | +39.2% |
| Financial debts | 43 | €4,972 | €10,336 | +€5,364 | +108% |
| Credit institutions | 430/8 | €4,972 | €10,336 | +€5,364 | +108% |
| Trade debts | 44 | €14,854 | €14,315 | -€539 | -3.6% |
| Suppliers | 440/4 | €14,854 | €14,315 | -€539 | -3.6% |
| Taxes, remuneration and social security | 45 | €15,916 | €11,848 | -€4,068 | -25.6% |
| Taxes | 450/3 | €15,916 | €6,848 | -€9,068 | -57.0% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €5,000 | €20,212 | +€15,212 | +304% |
| Non-recurring operating income | 76A | - | €2,018 | +€2,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,036 | €2,244 | -€1,792 | -44.4% |
| Other operating charges | 640/8 | €1,913 | €1,343 | -€571 | -29.8% |
| Non-recurring operating charges | 66A | €12,061 | - | -€12,061 | |
| Gross operating margin | 9900 | €30,112 | €8,135 | -€21,977 | -73.0% |
| Operating profit (loss) | 9901 | €12,102 | €4,548 | -€7,554 | -62.4% |
| Financial income | 75/76B | €828 | €1,422 | +€594 | +71.7% |
| Recurring financial income | 75 | €828 | €1,422 | +€594 | +71.7% |
| Financial charges | 65/66B | €1,075 | €2,086 | +€1,010 | +94.0% |
| Recurring financial charges | 65 | €1,075 | €2,086 | +€1,010 | +94.0% |
| Profit (loss) for the period before taxes | 9903 | €11,855 | €3,885 | -€7,970 | -67.2% |
| Income taxes | 67/77 | €5,428 | €12,431 | +€7,003 | +129% |
| Profit (loss) for the period | 9904 | €6,427 | -€8,546 | -€14,973 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,427 | -€8,546 | -€14,973 |
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 29 October 2026 via checked.be.