TC-WB: 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-WB
Largest movements
- Cash +€75,330
up €75,330 (+3,767%), from €2,000 to €77,330
mainly Net result for the year (+€78,443) and Tax, wage and social debts (+€29,913)
- Tangible fixed assets +€43,909
new in 2025: €43,909
of which Furniture and vehicles: +€42,791
- Receivables within one year +€22,914
new in 2025: €22,914
of which Trade receivables: +€21,928
- Profit (loss) carried forward +€78,443
new in 2025: €78,443
- Tax, wage and social debts +€29,913
new in 2025: €29,913
- Debts after one year +€24,935
new in 2025: €24,935
- Current portion of long-term debt +€8,078
new in 2025: €8,078
- Gross operating margin +€110,301
new in 2025: €110,301
- Taxes +€20,302
new in 2025: €20,302
- Depreciation +€9,362
new in 2025: €9,362
- Financial charges +€1,345
new in 2025: €1,345
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €2,000 | €144,153 | +€142,153 | +7,108% |
| Fixed assets | 21/28 | - | €43,909 | +€43,909 | |
| Tangible fixed assets | 22/27 | - | €43,909 | +€43,909 | |
| Plant, machinery and equipment | 23 | - | €1,118 | +€1,118 | |
| Furniture and vehicles | 24 | - | €42,791 | +€42,791 | |
| Current assets | 29/58 | €2,000 | €100,244 | +€98,244 | +4,912% |
| Amounts receivable within one year | 40/41 | - | €22,914 | +€22,914 | |
| Trade receivables | 40 | - | €21,928 | +€21,928 | |
| Other amounts receivable | 41 | - | €986 | +€986 | |
| Cash at bank and in hand | 54/58 | €2,000 | €77,330 | +€75,330 | +3,767% |
| Total equity and liabilities | 10/49 | €2,000 | €144,153 | +€142,153 | +7,108% |
| Equity | 10/15 | €2,000 | €80,443 | +€78,443 | +3,922% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €78,443 | +€78,443 | |
| Amounts payable | 17/49 | - | €63,710 | +€63,710 | |
| Amounts payable after more than one year | 17 | - | €24,935 | +€24,935 | |
| Financial debts | 170/4 | - | €24,935 | +€24,935 | |
| Amounts payable within one year | 42/48 | - | €38,774 | +€38,774 | |
| Current portion of amounts payable after more than one year | 42 | - | €8,078 | +€8,078 | |
| Trade debts | 44 | - | €784 | +€784 | |
| Suppliers | 440/4 | - | €784 | +€784 | |
| Taxes, remuneration and social security | 45 | - | €29,913 | +€29,913 | |
| Taxes | 450/3 | - | €29,913 | +€29,913 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €9,362 | +€9,362 | |
| Other operating charges | 640/8 | - | €850 | +€850 | |
| Gross operating margin | 9900 | - | €110,301 | +€110,301 | |
| Operating profit (loss) | 9901 | - | €100,090 | +€100,090 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €1,345 | +€1,345 | |
| Recurring financial charges | 65 | - | €1,345 | +€1,345 | |
| Profit (loss) for the period before taxes | 9903 | - | €98,745 | +€98,745 | |
| Income taxes | 67/77 | - | €20,302 | +€20,302 | |
| Profit (loss) for the period | 9904 | - | €78,443 | +€78,443 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €78,443 | +€78,443 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.