TAHMINIH: 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.
TAHMINIH
Largest movements
- Tangible fixed assets -€6,162
down €6,162 (-50.0%), from €12,326 to €6,164
- Cash -€603
down €603 (-2.1%), from €29,258 to €28,655
mainly Contributions, distributions and other (-€9,006) and Other debts (-€3,709)
- Contributions -€9,006
down €9,006 (-83.8%), from €10,747 to €1,741
- Short-term financial debts +€4,532
new in 2025: €4,532
- Other debts -€3,709
no longer reported in 2025 (was €3,709)
- Profit (loss) carried forward +€1,668
up €1,668 (+6.8%), from €24,688 to €26,355
- Trade debts -€815
down €815 (-71.4%), from €1,142 to €327
- Turnover -€50,259
no longer reported in 2025 (was €50,259)
- Purchases and services -€31,544
no longer reported in 2025 (was €31,544)
- Gross operating margin -€7,564
down €7,564 (-40.4%), from €18,715 to €11,151
- Financial charges +€2,925
new in 2025: €2,925
- Other operating charges -€611
down €611 (-60.6%), from €1,009 to €397
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 | €41,584 | €34,819 | -€6,765 | -16.3% |
| Fixed assets | 21/28 | €12,326 | €6,164 | -€6,162 | -50.0% |
| Tangible fixed assets | 22/27 | €12,326 | €6,164 | -€6,162 | -50.0% |
| Furniture and vehicles | 24 | €12,326 | €6,164 | -€6,162 | -50.0% |
| Current assets | 29/58 | €29,258 | €28,655 | -€603 | -2.1% |
| Cash at bank and in hand | 54/58 | €29,258 | €28,655 | -€603 | -2.1% |
| Total equity and liabilities | 10/49 | €41,584 | €34,819 | -€6,765 | -16.3% |
| Equity | 10/15 | €36,435 | €29,097 | -€7,338 | -20.1% |
| Contributions | 10/11 | €10,747 | €1,741 | -€9,006 | -83.8% |
| Reserves | 13 | €1,000 | €1,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,688 | €26,355 | +€1,668 | +6.8% |
| Amounts payable | 17/49 | €5,149 | €5,722 | +€574 | +11.1% |
| Amounts payable within one year | 42/48 | €5,149 | €5,722 | +€574 | +11.1% |
| Financial debts | 43 | - | €4,532 | +€4,532 | |
| Credit institutions | 430/8 | - | €4,532 | +€4,532 | |
| Trade debts | 44 | €1,142 | €327 | -€815 | -71.4% |
| Suppliers | 440/4 | €1,142 | €327 | -€815 | -71.4% |
| Taxes, remuneration and social security | 45 | €298 | €864 | +€566 | +190% |
| Taxes | 450/3 | €298 | €864 | +€566 | +190% |
| Other amounts payable | 47/48 | €3,709 | - | -€3,709 | |
| Turnover | 70 | €50,259 | - | -€50,259 | |
| Goods, raw materials, services and sundry goods | 60/61 | €31,544 | - | -€31,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,162 | €6,162 | = | 0.0% |
| Other operating charges | 640/8 | €1,009 | €397 | -€611 | -60.6% |
| Gross operating margin | 9900 | €18,715 | €11,151 | -€7,564 | -40.4% |
| Operating profit (loss) | 9901 | €11,545 | €4,592 | -€6,952 | -60.2% |
| Financial charges | 65/66B | - | €2,925 | +€2,925 | |
| Recurring financial charges | 65 | - | €2,925 | +€2,925 | |
| Profit (loss) for the period before taxes | 9903 | €11,545 | €1,668 | -€9,877 | -85.6% |
| Profit (loss) for the period | 9904 | €11,545 | €1,668 | -€9,877 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,545 | €1,668 | -€9,877 | -85.6% |
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.