TD Audit: what changed
Two fiscal 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.
TD Audit
Largest movements
- Receivables within one year +€3,708
up €3,708 (+4.7%), from €78,590 to €82,298
of which Other amounts receivable: +€3,708
- Cash +€1,401
new in 2025: €1,401
mainly Trade debts (+€4,870) and Net result for the year (+€1,665)
- Trade debts +€4,870
up €4,870 (+10.2%), from €47,639 to €52,509
- Profit (loss) carried forward +€1,665
up €1,665 (+21.0%), from €7,914 to €9,579
- Short-term financial debts -€1,424
no longer reported in 2025 (was €1,424)
- Financial income +€712
up €712 (+20.9%), from €3,405 to €4,117
- Gross operating margin -€324
down €324 (-43.5%), from -€744 to -€1,068
- Other operating charges +€203
up €203 (+52.7%), from €384 to €587
- Financial charges +€41
up €41 (+5.5%), from €756 to €797
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 | €78,590 | €83,700 | +€5,110 | +6.5% |
| Current assets | 29/58 | €78,590 | €83,700 | +€5,110 | +6.5% |
| Amounts receivable within one year | 40/41 | €78,590 | €82,298 | +€3,708 | +4.7% |
| Trade receivables | 40 | €12,515 | €12,515 | = | 0.0% |
| Other amounts receivable | 41 | €66,075 | €69,783 | +€3,708 | +5.6% |
| Cash at bank and in hand | 54/58 | - | €1,401 | +€1,401 | |
| Total equity and liabilities | 10/49 | €78,590 | €83,700 | +€5,110 | +6.5% |
| Equity | 10/15 | €28,374 | €30,039 | +€1,665 | +5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,914 | €9,579 | +€1,665 | +21.0% |
| Amounts payable | 17/49 | €50,215 | €53,661 | +€3,445 | +6.9% |
| Amounts payable within one year | 42/48 | €50,215 | €53,661 | +€3,445 | +6.9% |
| Financial debts | 43 | €1,424 | - | -€1,424 | |
| Credit institutions | 430/8 | €1,424 | - | -€1,424 | |
| Trade debts | 44 | €47,639 | €52,509 | +€4,870 | +10.2% |
| Suppliers | 440/4 | €47,639 | €52,509 | +€4,870 | +10.2% |
| Other amounts payable | 47/48 | €1,152 | €1,152 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €587 | +€203 | +52.7% |
| Gross operating margin | 9900 | -€744 | -€1,068 | -€324 | -43.5% |
| Operating profit (loss) | 9901 | -€1,128 | -€1,655 | -€527 | -46.7% |
| Financial income | 75/76B | €3,405 | €4,117 | +€712 | +20.9% |
| Recurring financial income | 75 | €3,405 | €4,117 | +€712 | +20.9% |
| Financial charges | 65/66B | €756 | €797 | +€41 | +5.5% |
| Recurring financial charges | 65 | €756 | €797 | +€41 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | €1,520 | €1,665 | +€144 | +9.5% |
| Profit (loss) for the period | 9904 | €1,520 | €1,665 | +€144 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,520 | €1,665 | +€144 | +9.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.