TBJC: 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.
TBJC
Largest movements
- Tangible fixed assets -€13,137
down €13,137 (-2.0%), from €643,591 to €630,454
- Other debts -€17,128
down €17,128 (-9.9%), from €172,906 to €155,778
- Gross operating margin +€25,557
up €25,557 (+248%), from €10,323 to €35,880
- Taxes +€18,600
new in 2025: €18,600
- Other operating charges -€2,132
down €2,132 (-96.8%), from €2,202 to €70
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 | €643,691 | €630,570 | -€13,121 | -2.0% |
| Fixed assets | 21/28 | €643,591 | €630,454 | -€13,137 | -2.0% |
| Tangible fixed assets | 22/27 | €643,591 | €630,454 | -€13,137 | -2.0% |
| Land and buildings | 22 | €643,591 | €630,454 | -€13,137 | -2.0% |
| Current assets | 29/58 | €100 | €116 | +€16 | +16.0% |
| Cash at bank and in hand | 54/58 | €100 | €116 | +€16 | +16.0% |
| Total equity and liabilities | 10/49 | €643,691 | €630,570 | -€13,121 | -2.0% |
| Equity | 10/15 | €459,829 | €463,836 | +€4,007 | +0.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €499,900 | €499,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,471 | -€48,464 | +€4,007 | +7.6% |
| Amounts payable | 17/49 | €183,862 | €166,734 | -€17,128 | -9.3% |
| Amounts payable after more than one year | 17 | €10,956 | €10,956 | = | 0.0% |
| Financial debts | 170/4 | €10,956 | €10,956 | = | 0.0% |
| Amounts payable within one year | 42/48 | €172,906 | €155,778 | -€17,128 | -9.9% |
| Other amounts payable | 47/48 | €172,906 | €155,778 | -€17,128 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,138 | €13,137 | -€1 | 0.0% |
| Other operating charges | 640/8 | €2,202 | €70 | -€2,132 | -96.8% |
| Gross operating margin | 9900 | €10,323 | €35,880 | +€25,557 | +248% |
| Operating profit (loss) | 9901 | -€5,017 | €22,673 | +€27,690 | |
| Financial charges | 65/66B | €70 | €65 | -€5 | -7.1% |
| Recurring financial charges | 65 | €70 | €65 | -€5 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,087 | €22,608 | +€27,695 | |
| Income taxes | 67/77 | - | €18,600 | +€18,600 | |
| Profit (loss) for the period | 9904 | -€5,087 | €4,008 | +€9,095 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,087 | €4,008 | +€9,095 |
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 14 October 2026 via checked.be.