TAMIOS: what changed
Two fiscal 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.
TAMIOS
Largest movements
- Cash -€49,686
down €49,686 (-80.2%), from €61,974 to €12,288
mainly Net result for the year (-€37,841) and Tax, wage and social debts (-€12,495)
- Receivables within one year -€2,309
down €2,309 (-33.3%), from €6,939 to €4,630
of which Trade receivables: -€2,753
- Profit (loss) carried forward -€37,841
down €37,841, from €23,824 to -€14,018
- Tax, wage and social debts -€12,495
down €12,495 (-87.1%), from €14,351 to €1,855
- Trade debts -€1,414
down €1,414 (-84.9%), from €1,665 to €251
- Other debts -€706
down €706 (-24.5%), from €2,883 to €2,177
- Depreciation -€1,983
down €1,983 (-82.1%), from €2,415 to €433
- Gross operating margin +€1,702
up €1,702 (+4.4%), from -€38,849 to -€37,147
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.
Cash bridge derived
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 | €70,423 | €17,966 | -€52,457 | -74.5% |
| Fixed assets | 21/28 | €886 | €1,048 | +€162 | +18.2% |
| Intangible fixed assets | 21 | €58 | €47 | -€11 | -19.1% |
| Tangible fixed assets | 22/27 | €828 | €1,001 | +€173 | +20.9% |
| Furniture and vehicles | 24 | €828 | €1,001 | +€173 | +20.9% |
| Current assets | 29/58 | €69,536 | €16,918 | -€52,619 | -75.7% |
| Amounts receivable within one year | 40/41 | €6,939 | €4,630 | -€2,309 | -33.3% |
| Trade receivables | 40 | €2,753 | - | -€2,753 | |
| Other amounts receivable | 41 | €4,186 | €4,630 | +€444 | +10.6% |
| Cash at bank and in hand | 54/58 | €61,974 | €12,288 | -€49,686 | -80.2% |
| Deferred charges and accrued income | 490/1 | €623 | - | -€623 | |
| Total equity and liabilities | 10/49 | €70,423 | €17,966 | -€52,457 | -74.5% |
| Equity | 10/15 | €51,523 | €13,682 | -€37,841 | -73.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,700 | €25,700 | = | 0.0% |
| Distributable reserves | 133 | €25,700 | €25,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,824 | -€14,018 | -€37,841 | |
| Amounts payable | 17/49 | €18,899 | €4,283 | -€14,616 | -77.3% |
| Amounts payable within one year | 42/48 | €18,899 | €4,283 | -€14,616 | -77.3% |
| Trade debts | 44 | €1,665 | €251 | -€1,414 | -84.9% |
| Suppliers | 440/4 | €1,665 | €251 | -€1,414 | -84.9% |
| Taxes, remuneration and social security | 45 | €14,351 | €1,855 | -€12,495 | -87.1% |
| Taxes | 450/3 | €14,351 | €1,855 | -€12,495 | -87.1% |
| Other amounts payable | 47/48 | €2,883 | €2,177 | -€706 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,415 | €433 | -€1,983 | -82.1% |
| Other operating charges | 640/8 | €52 | €9 | -€43 | -83.6% |
| Gross operating margin | 9900 | -€38,849 | -€37,147 | +€1,702 | +4.4% |
| Operating profit (loss) | 9901 | -€41,316 | -€37,588 | +€3,728 | +9.0% |
| Financial charges | 65/66B | €86 | €98 | +€12 | +14.2% |
| Recurring financial charges | 65 | €86 | €98 | +€12 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | -€41,402 | -€37,686 | +€3,716 | +9.0% |
| Income taxes | 67/77 | €138 | €155 | +€17 | +12.5% |
| Profit (loss) for the period | 9904 | -€41,540 | -€37,841 | +€3,699 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,540 | -€37,841 | +€3,699 | +8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.