TC PLUS: 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.
TC PLUS
Largest movements
- Tangible fixed assets -€12,144
down €12,144 (-12.9%), from €94,199 to €82,056
of which Land and buildings: -€10,917
- Current investments -€3,992
down €3,992 (-94.9%), from €4,206 to €214
- Cash +€3,472
up €3,472 (+48.3%), from €7,196 to €10,668
mainly Depreciation (+€12,883) and Current investments (+€3,992)
- Debts after one year -€10,241
down €10,241 (-17.3%), from €59,105 to €48,864
- Profit (loss) carried forward -€2,741
down €2,741 (-67.3%), from -€4,074 to -€6,815
- Tax, wage and social debts -€1,764
down €1,764 (-58.5%), from €3,013 to €1,249
- Other debts -€1,505
down €1,505 (-4.0%), from €37,424 to €35,919
- Financial charges +€625
up €625 (+30.3%), from €2,060 to €2,685
- Other operating charges +€174
up €174 (+33.8%), from €513 to €687
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 | €109,010 | €94,712 | -€14,297 | -13.1% |
| Fixed assets | 21/28 | €94,199 | €82,056 | -€12,144 | -12.9% |
| Tangible fixed assets | 22/27 | €94,199 | €82,056 | -€12,144 | -12.9% |
| Land and buildings | 22 | €88,713 | €77,796 | -€10,917 | -12.3% |
| Furniture and vehicles | 24 | €4,296 | €3,070 | -€1,226 | -28.5% |
| Other tangible fixed assets | 26 | €1,190 | €1,190 | = | 0.0% |
| Current assets | 29/58 | €14,811 | €12,657 | -€2,154 | -14.5% |
| Amounts receivable within one year | 40/41 | €2,778 | €1,775 | -€1,004 | -36.1% |
| Trade receivables | 40 | €2,761 | €1,712 | -€1,049 | -38.0% |
| Other amounts receivable | 41 | €17 | €63 | +€46 | +262% |
| Current investments | 50/53 | €4,206 | €214 | -€3,992 | -94.9% |
| Cash at bank and in hand | 54/58 | €7,196 | €10,668 | +€3,472 | +48.3% |
| Deferred charges and accrued income | 490/1 | €630 | - | -€630 | |
| Total equity and liabilities | 10/49 | €109,010 | €94,712 | -€14,297 | -13.1% |
| Equity | 10/15 | -€1,074 | -€3,815 | -€2,741 | -255% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,074 | -€6,815 | -€2,741 | -67.3% |
| Amounts payable | 17/49 | €110,084 | €98,528 | -€11,556 | -10.5% |
| Amounts payable after more than one year | 17 | €59,105 | €48,864 | -€10,241 | -17.3% |
| Financial debts | 170/4 | €59,105 | €48,864 | -€10,241 | -17.3% |
| Amounts payable within one year | 42/48 | €50,978 | €49,663 | -€1,315 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €9,620 | €10,128 | +€508 | +5.3% |
| Financial debts | 43 | €32 | €670 | +€638 | +2,005% |
| Credit institutions | 430/8 | €32 | €670 | +€638 | +2,005% |
| Trade debts | 44 | €890 | €1,697 | +€807 | +90.6% |
| Suppliers | 440/4 | €890 | €1,697 | +€807 | +90.6% |
| Taxes, remuneration and social security | 45 | €3,013 | €1,249 | -€1,764 | -58.5% |
| Taxes | 450/3 | €3,013 | €1,249 | -€1,764 | -58.5% |
| Other amounts payable | 47/48 | €37,424 | €35,919 | -€1,505 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,882 | €12,883 | +€1 | 0.0% |
| Other operating charges | 640/8 | €513 | €687 | +€174 | +33.8% |
| Gross operating margin | 9900 | €13,395 | €13,503 | +€108 | +0.8% |
| Operating profit (loss) | 9901 | €0 | -€67 | -€67 | |
| Financial income | 75/76B | €109 | €11 | -€98 | -90.1% |
| Recurring financial income | 75 | €109 | €11 | -€98 | -90.1% |
| Financial charges | 65/66B | €2,060 | €2,685 | +€625 | +30.3% |
| Recurring financial charges | 65 | €2,060 | €2,685 | +€625 | +30.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,951 | -€2,741 | -€791 | -40.5% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€1,951 | -€2,741 | -€791 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,951 | -€2,741 | -€791 | -40.5% |
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 14 October 2026 via checked.be.