TCHINISS: 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.
TCHINISS
Largest movements
- Cash +€10,934
up €10,934 (+30.1%), from €36,312 to €47,246
mainly Net result for the year (+€54,335) and Tax, wage and social debts (+€7,710)
- Receivables within one year +€7,791
up €7,791 (+88.9%), from €8,759 to €16,550
of which Trade receivables: +€4,728
- Tangible fixed assets -€2,200
down €2,200 (-14.2%), from €15,546 to €13,346
of which Furniture and vehicles: -€2,200
- Tax, wage and social debts +€7,710
up €7,710 (+237%), from €3,249 to €10,959
of which Taxes: +€5,675
- Other debts +€6,646
up €6,646 (+13.9%), from €47,654 to €54,300
- Trade debts +€1,340
up €1,340 (+89.8%), from €1,493 to €2,833
- Gross operating margin +€14,396
up €14,396 (+23.5%), from €61,369 to €75,765
- Taxes +€5,240
up €5,240 (+41.3%), from €12,682 to €17,921
- Depreciation +€957
up €957 (+77.0%), from €1,243 to €2,200
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 | €61,537 | €77,344 | +€15,807 | +25.7% |
| Fixed assets | 21/28 | €15,546 | €13,346 | -€2,200 | -14.2% |
| Tangible fixed assets | 22/27 | €15,546 | €13,346 | -€2,200 | -14.2% |
| Furniture and vehicles | 24 | €6,542 | €4,342 | -€2,200 | -33.6% |
| Other tangible fixed assets | 26 | €9,004 | €9,004 | = | 0.0% |
| Current assets | 29/58 | €45,991 | €63,999 | +€18,007 | +39.2% |
| Amounts receivable within one year | 40/41 | €8,759 | €16,550 | +€7,791 | +88.9% |
| Trade receivables | 40 | €3,852 | €8,580 | +€4,728 | +123% |
| Other amounts receivable | 41 | €4,907 | €7,970 | +€3,063 | +62.4% |
| Cash at bank and in hand | 54/58 | €36,312 | €47,246 | +€10,934 | +30.1% |
| Deferred charges and accrued income | 490/1 | €920 | €203 | -€718 | -78.0% |
| Total equity and liabilities | 10/49 | €61,537 | €77,344 | +€15,807 | +25.7% |
| Equity | 10/15 | €9,142 | €9,176 | +€35 | +0.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €3,094 | €3,094 | = | 0.0% |
| Distributable reserves | 133 | €3,094 | €3,094 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47 | €82 | +€35 | +73.2% |
| Amounts payable | 17/49 | €52,395 | €68,168 | +€15,773 | +30.1% |
| Amounts payable within one year | 42/48 | €52,395 | €68,092 | +€15,696 | +30.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,493 | €2,833 | +€1,340 | +89.8% |
| Suppliers | 440/4 | €1,493 | €2,833 | +€1,340 | +89.8% |
| Taxes, remuneration and social security | 45 | €3,249 | €10,959 | +€7,710 | +237% |
| Taxes | 450/3 | €3,249 | €8,923 | +€5,675 | +175% |
| Remuneration and social security | 454/9 | €0 | €2,036 | +€2,036 | |
| Other amounts payable | 47/48 | €47,654 | €54,300 | +€6,646 | +13.9% |
| Accrued charges and deferred income | 492/3 | €0 | €76 | +€76 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,243 | €2,200 | +€957 | +77.0% |
| Other operating charges | 640/8 | €680 | €940 | +€260 | +38.3% |
| Non-recurring operating charges | 66A | €570 | €0 | -€570 | -100% |
| Gross operating margin | 9900 | €61,369 | €75,765 | +€14,396 | +23.5% |
| Operating profit (loss) | 9901 | €58,877 | €72,624 | +€13,748 | +23.4% |
| Financial charges | 65/66B | €248 | €368 | +€120 | +48.6% |
| Recurring financial charges | 65 | €248 | €368 | +€120 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | €58,629 | €72,256 | +€13,627 | +23.2% |
| Income taxes | 67/77 | €12,682 | €17,921 | +€5,240 | +41.3% |
| Profit (loss) for the period | 9904 | €45,947 | €54,335 | +€8,387 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,947 | €54,335 | +€8,387 | +18.3% |
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 1 November 2026 via checked.be.