TCIM: 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.
TCIM
Largest movements
- Tangible fixed assets -€15,993
down €15,993 (-3.7%), from €429,401 to €413,408
of which Land and buildings: -€14,256
- Tax, wage and social debts -€24,026
down €24,026 (-93.9%), from €25,591 to €1,564
- Financial income -€298,840
down €298,840 (-99.0%), from €301,827 to €2,987
- Taxes -€24,154
down €24,154 (-98.7%), from €24,461 to €308
- Gross operating margin +€23,079
up €23,079, from -€3,591 to €19,488
- Financial charges -€10,973
down €10,973 (-94.1%), from €11,663 to €690
- Depreciation -€617
down €617 (-3.7%), from €16,610 to €15,993
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 | €663,278 | €640,918 | -€22,360 | -3.4% |
| Fixed assets | 21/28 | €594,401 | €578,408 | -€15,993 | -2.7% |
| Tangible fixed assets | 22/27 | €429,401 | €413,408 | -€15,993 | -3.7% |
| Land and buildings | 22 | €421,595 | €407,339 | -€14,256 | -3.4% |
| Plant, machinery and equipment | 23 | €2,801 | €2,504 | -€297 | -10.6% |
| Furniture and vehicles | 24 | €1,076 | €385 | -€691 | -64.2% |
| Other tangible fixed assets | 26 | €3,929 | €3,181 | -€748 | -19.0% |
| Financial fixed assets | 28 | €165,000 | €165,000 | = | 0.0% |
| Current assets | 29/58 | €68,877 | €62,509 | -€6,368 | -9.2% |
| Amounts receivable within one year | 40/41 | €3,025 | €4,967 | +€1,942 | +64.2% |
| Trade receivables | 40 | €3,025 | €3,025 | = | 0.0% |
| Other amounts receivable | 41 | - | €1,942 | +€1,942 | |
| Current investments | 50/53 | €25,727 | €25,914 | +€188 | +0.7% |
| Cash at bank and in hand | 54/58 | €36,465 | €30,523 | -€5,942 | -16.3% |
| Deferred charges and accrued income | 490/1 | €3,660 | €1,105 | -€2,555 | -69.8% |
| Total equity and liabilities | 10/49 | €663,278 | €640,918 | -€22,360 | -3.4% |
| Equity | 10/15 | €636,650 | €639,071 | +€2,421 | +0.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €629,650 | €632,071 | +€2,421 | +0.4% |
| Distributable reserves | 133 | €629,650 | €632,071 | +€2,421 | +0.4% |
| Amounts payable | 17/49 | €26,628 | €1,847 | -€24,781 | -93.1% |
| Amounts payable within one year | 42/48 | €26,628 | €1,847 | -€24,781 | -93.1% |
| Trade debts | 44 | €677 | €282 | -€395 | -58.3% |
| Suppliers | 440/4 | €677 | €282 | -€395 | -58.3% |
| Taxes, remuneration and social security | 45 | €25,591 | €1,564 | -€24,026 | -93.9% |
| Taxes | 450/3 | €25,591 | €1,564 | -€24,026 | -93.9% |
| Other amounts payable | 47/48 | €360 | - | -€360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,610 | €15,993 | -€617 | -3.7% |
| Other operating charges | 640/8 | €3,475 | €3,064 | -€411 | -11.8% |
| Gross operating margin | 9900 | -€3,591 | €19,488 | +€23,079 | |
| Operating profit (loss) | 9901 | -€23,676 | €431 | +€24,107 | |
| Financial income | 75/76B | €301,827 | €2,987 | -€298,840 | -99.0% |
| Recurring financial income | 75 | €301,827 | €2,987 | -€298,840 | -99.0% |
| Financial charges | 65/66B | €11,663 | €690 | -€10,973 | -94.1% |
| Recurring financial charges | 65 | €11,663 | €690 | -€10,973 | -94.1% |
| Profit (loss) for the period before taxes | 9903 | €266,488 | €2,728 | -€263,760 | -99.0% |
| Income taxes | 67/77 | €24,461 | €308 | -€24,154 | -98.7% |
| Profit (loss) for the period | 9904 | €242,027 | €2,421 | -€239,606 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €242,027 | €2,421 | -€239,606 | -99.0% |
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 10 October 2026 via checked.be.