THIJS Roger: 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.
THIJS Roger
Largest movements
- Cash +€25,866
up €25,866 (+72.9%), from €35,474 to €61,341
mainly Net result for the year (+€21,398) and Receivables within one year (+€4,096)
- Receivables within one year -€4,096
down €4,096 (-88.8%), from €4,615 to €519
- Receivables after one year -€1,741
down €1,741 (-70.3%), from €2,477 to €735
- Reserves +€20,565
up €20,565 (+18.8%), from €109,237 to €129,802
of which Distributable reserves: +€20,421
- Other debts -€1,885
down €1,885 (-58.2%), from €3,238 to €1,353
- Gross operating margin +€12,063
up €12,063 (+57.9%), from €20,849 to €32,912
- Turnover +€10,472
up €10,472 (+25.6%), from €40,828 to €51,300
- Taxes +€4,130
up €4,130 (+63.9%), from €6,463 to €10,593
- Financial income -€3,828
down €3,828 (-65.4%), from €5,853 to €2,025
- Financial charges -€2,315
down €2,315 (-94.6%), from €2,448 to €133
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 | €128,907 | €147,716 | +€18,809 | +14.6% |
| Fixed assets | 21/28 | €4,638 | €3,262 | -€1,376 | -29.7% |
| Tangible fixed assets | 22/27 | €4,117 | €2,741 | -€1,376 | -33.4% |
| Plant, machinery and equipment | 23 | €2,559 | €1,750 | -€808 | -31.6% |
| Furniture and vehicles | 24 | €1,558 | €990 | -€568 | -36.5% |
| Financial fixed assets | 28 | €521 | €521 | = | 0.0% |
| Current assets | 29/58 | €124,269 | €144,454 | +€20,185 | +16.2% |
| Amounts receivable after more than one year | 29 | €2,477 | €735 | -€1,741 | -70.3% |
| Other amounts receivable | 291 | €2,477 | €735 | -€1,741 | -70.3% |
| Amounts receivable within one year | 40/41 | €4,615 | €519 | -€4,096 | -88.8% |
| Trade receivables | 40 | €4,615 | €519 | -€4,096 | -88.8% |
| Current investments | 50/53 | €81,356 | €81,500 | +€144 | +0.2% |
| Cash at bank and in hand | 54/58 | €35,474 | €61,341 | +€25,866 | +72.9% |
| Deferred charges and accrued income | 490/1 | €348 | €360 | +€12 | +3.6% |
| Total equity and liabilities | 10/49 | €128,907 | €147,716 | +€18,809 | +14.6% |
| Equity | 10/15 | €115,442 | €136,007 | +€20,565 | +17.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €109,237 | €129,802 | +€20,565 | +18.8% |
| Tax-exempt reserves | 132 | €3,985 | €4,129 | +€144 | +3.6% |
| Distributable reserves | 133 | €105,251 | €125,673 | +€20,421 | +19.4% |
| Provisions and deferred taxes | 16 | €1,800 | €1,800 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,800 | €1,800 | = | 0.0% |
| Major repairs and maintenance | 162 | €1,300 | €1,300 | = | 0.0% |
| Other liabilities and charges | 164/5 | €500 | €500 | = | 0.0% |
| Amounts payable | 17/49 | €11,666 | €9,909 | -€1,757 | -15.1% |
| Amounts payable within one year | 42/48 | €11,666 | €9,909 | -€1,757 | -15.1% |
| Trade debts | 44 | €782 | €93 | -€689 | -88.1% |
| Suppliers | 440/4 | €782 | €93 | -€689 | -88.1% |
| Taxes, remuneration and social security | 45 | €7,646 | €8,463 | +€817 | +10.7% |
| Taxes | 450/3 | €7,646 | €8,463 | +€817 | +10.7% |
| Other amounts payable | 47/48 | €3,238 | €1,353 | -€1,885 | -58.2% |
| Turnover | 70 | €40,828 | €51,300 | +€10,472 | +25.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,290 | €21,600 | +€310 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,397 | €1,376 | -€20 | -1.5% |
| Other operating charges | 640/8 | €1,322 | €1,436 | +€113 | +8.6% |
| Non-recurring operating charges | 66A | €683 | - | -€683 | |
| Gross operating margin | 9900 | €20,849 | €32,912 | +€12,063 | +57.9% |
| Operating profit (loss) | 9901 | €17,447 | €30,099 | +€12,653 | +72.5% |
| Financial income | 75/76B | €5,853 | €2,025 | -€3,828 | -65.4% |
| Recurring financial income | 75 | €5,853 | €2,025 | -€3,828 | -65.4% |
| Financial charges | 65/66B | €2,448 | €133 | -€2,315 | -94.6% |
| Recurring financial charges | 65 | €2,448 | €133 | -€2,315 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | €20,852 | €31,992 | +€11,140 | +53.4% |
| Income taxes | 67/77 | €6,463 | €10,593 | +€4,130 | +63.9% |
| Profit (loss) for the period | 9904 | €14,389 | €21,398 | +€7,009 | +48.7% |
| Transfer to tax-exempt reserves | 689 | €3,985 | €144 | -€3,841 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,404 | €21,254 | +€10,851 | +104% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.