TIBB: 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.
TIBB
Largest movements
- Deferred charges and accrued income -€12,484
no longer reported in 2024 (was €12,484)
- Receivables within one year +€10,939
up €10,939 (+69.8%), from €15,661 to €26,600
of which Trade receivables: +€11,428
- Cash +€8,152
up €8,152 (+618.5%), from €1,318 to €9,470
mainly Deferred charges and accrued income (+€12,484) and Other debts (+€10,498)
- Tangible fixed assets -€1,175
down €1,175 (-15.9%), from €7,406 to €6,231
of which Plant, machinery and equipment: -€770
- Other debts +€10,498
up €10,498 (+21.3%), from €49,204 to €59,702
- Trade debts -€3,192
down €3,192 (-70.3%), from €4,541 to €1,349
- Profit (loss) carried forward -€1,783
down €1,783 (-8.4%), from -€21,331 to -€23,114
- Purchases and services +€4,169
up €4,169 (+38.2%), from €10,912 to €15,081
- Gross operating margin -€2,768
down €2,768 (-75.2%), from €3,681 to €913
- Turnover +€1,401
up €1,401 (+9.6%), from €14,593 to €15,994
- Depreciation -€931
down €931 (-44.2%), from €2,106 to €1,175
- Financial charges +€471
up €471 (+872.2%), from €54 to €525
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,869 | €42,301 | +€5,432 | +14.7% |
| Fixed assets | 21/28 | €7,406 | €6,231 | -€1,175 | -15.9% |
| Tangible fixed assets | 22/27 | €7,406 | €6,231 | -€1,175 | -15.9% |
| Plant, machinery and equipment | 23 | €4,429 | €3,659 | -€770 | -17.4% |
| Furniture and vehicles | 24 | €2,977 | €2,572 | -€405 | -13.6% |
| Current assets | 29/58 | €29,463 | €36,070 | +€6,607 | +22.4% |
| Amounts receivable within one year | 40/41 | €15,661 | €26,600 | +€10,939 | +69.8% |
| Trade receivables | 40 | €5,822 | €17,250 | +€11,428 | +196.3% |
| Other amounts receivable | 41 | €9,839 | €9,350 | -€489 | -5.0% |
| Cash at bank and in hand | 54/58 | €1,318 | €9,470 | +€8,152 | +618.5% |
| Deferred charges and accrued income | 490/1 | €12,484 | - | -€12,484 | |
| Total equity and liabilities | 10/49 | €36,869 | €42,301 | +€5,432 | +14.7% |
| Equity | 10/15 | -€16,967 | -€18,750 | -€1,783 | -10.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €364 | €364 | = | 0.0% |
| Distributable reserves | 133 | €364 | €364 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,331 | -€23,114 | -€1,783 | -8.4% |
| Amounts payable | 17/49 | €53,836 | €61,051 | +€7,215 | +13.4% |
| Amounts payable within one year | 42/48 | €53,836 | €61,051 | +€7,215 | +13.4% |
| Trade debts | 44 | €4,541 | €1,349 | -€3,192 | -70.3% |
| Suppliers | 440/4 | €4,541 | €1,349 | -€3,192 | -70.3% |
| Taxes, remuneration and social security | 45 | €91 | €0 | -€91 | -100.0% |
| Taxes | 450/3 | €91 | €0 | -€91 | -100.0% |
| Other amounts payable | 47/48 | €49,204 | €59,702 | +€10,498 | +21.3% |
| Turnover | 70 | €14,593 | €15,994 | +€1,401 | +9.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,912 | €15,081 | +€4,169 | +38.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,106 | €1,175 | -€931 | -44.2% |
| Other operating charges | 640/8 | €543 | €998 | +€455 | +83.8% |
| Gross operating margin | 9900 | €3,681 | €913 | -€2,768 | -75.2% |
| Operating profit (loss) | 9901 | €1,032 | -€1,260 | -€2,292 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €54 | €525 | +€471 | +872.2% |
| Recurring financial charges | 65 | €54 | €525 | +€471 | +872.2% |
| Profit (loss) for the period before taxes | 9903 | €978 | -€1,783 | -€2,761 | |
| Profit (loss) for the period | 9904 | €978 | -€1,783 | -€2,761 | |
| Profit (loss) for the period to be appropriated | 9905 | €978 | -€1,783 | -€2,761 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.