TCT 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.
TCT Plus
Largest movements
- Cash -€11,829
down €11,829 (-92.2%), from €12,829 to €1,001
mainly Net result for the year (-€13,793) and Tax, wage and social debts (-€2,377)
- Receivables within one year -€5,444
down €5,444 (-91.3%), from €5,965 to €522
of which Trade receivables: -€5,527
- Tangible fixed assets -€489
down €489 (-12.6%), from €3,882 to €3,393
of which Land and buildings: -€645
- Profit (loss) carried forward -€13,793
down €13,793, from €987 to -€12,805
- Tax, wage and social debts -€2,377
down €2,377 (-91.2%), from €2,607 to €230
- Trade debts -€2,135
no longer reported in 2025 (was €2,135)
- Other debts +€543
up €543 (+3.9%), from €13,947 to €14,490
- Gross operating margin -€23,027
down €23,027 (-80.3%), from €28,689 to €5,663
- Other operating charges +€16,923
up €16,923 (+3,145%), from €538 to €17,461
- Staff costs -€426
no longer reported in 2025 (was €426)
- Depreciation -€422
down €422 (-21.1%), from €1,996 to €1,574
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 | €22,677 | €4,916 | -€17,761 | -78.3% |
| Fixed assets | 21/28 | €3,882 | €3,393 | -€489 | -12.6% |
| Tangible fixed assets | 22/27 | €3,882 | €3,393 | -€489 | -12.6% |
| Land and buildings | 22 | €2,836 | €2,191 | -€645 | -22.7% |
| Furniture and vehicles | 24 | €1,046 | €1,202 | +€156 | +15.0% |
| Current assets | 29/58 | €18,795 | €1,522 | -€17,273 | -91.9% |
| Amounts receivable within one year | 40/41 | €5,965 | €522 | -€5,444 | -91.3% |
| Trade receivables | 40 | €5,965 | €439 | -€5,527 | -92.6% |
| Other amounts receivable | 41 | - | €83 | +€83 | |
| Cash at bank and in hand | 54/58 | €12,829 | €1,001 | -€11,829 | -92.2% |
| Total equity and liabilities | 10/49 | €22,677 | €4,916 | -€17,761 | -78.3% |
| Equity | 10/15 | €3,987 | -€9,805 | -€13,793 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Other | 1109/19 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €987 | -€12,805 | -€13,793 | |
| Amounts payable | 17/49 | €18,689 | €14,721 | -€3,969 | -21.2% |
| Amounts payable within one year | 42/48 | €18,689 | €14,721 | -€3,969 | -21.2% |
| Trade debts | 44 | €2,135 | - | -€2,135 | |
| Suppliers | 440/4 | €2,135 | - | -€2,135 | |
| Taxes, remuneration and social security | 45 | €2,607 | €230 | -€2,377 | -91.2% |
| Taxes | 450/3 | €2,607 | €230 | -€2,377 | -91.2% |
| Other amounts payable | 47/48 | €13,947 | €14,490 | +€543 | +3.9% |
| Remuneration, social security and pensions | 62 | €426 | - | -€426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,996 | €1,574 | -€422 | -21.1% |
| Other operating charges | 640/8 | €538 | €17,461 | +€16,923 | +3,145% |
| Gross operating margin | 9900 | €28,689 | €5,663 | -€23,027 | -80.3% |
| Operating profit (loss) | 9901 | €25,730 | -€13,372 | -€39,102 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €108 | €190 | +€82 | +76.0% |
| Recurring financial charges | 65 | €108 | €190 | +€82 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | €25,622 | -€13,562 | -€39,184 | |
| Income taxes | 67/77 | €287 | €230 | -€57 | -19.8% |
| Profit (loss) for the period | 9904 | €25,334 | -€13,793 | -€39,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,334 | -€13,793 | -€39,127 |
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 15 October 2026 via checked.be.