TIBBI HAYAT: 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.
TIBBI HAYAT
Largest movements
- Receivables after one year +€35,000
new in 2026: €35,000
- Cash +€11,388
up €11,388 (+116%), from €9,813 to €21,201
mainly Net result for the year (+€34,218) and Tax, wage and social debts (+€11,540)
- Receivables within one year +€2,086
new in 2026: €2,086
- Tangible fixed assets -€1,160
down €1,160 (-29.2%), from €3,974 to €2,814
of which Plant, machinery and equipment: -€816
- Deferred charges and accrued income +€1,139
up €1,139 (+494%), from €231 to €1,370
- Reserves +€34,218
up €34,218 (+511%), from €6,693 to €40,912
- Tax, wage and social debts +€11,540
up €11,540 (+477%), from €2,419 to €13,959
- Other debts +€2,649
up €2,649 (+74.5%), from €3,558 to €6,207
- Gross operating margin +€40,621
up €40,621 (+437%), from €9,305 to €49,926
- Taxes +€11,540
up €11,540 (+477%), from €2,419 to €13,959
- Depreciation +€967
up €967 (+503%), from €192 to €1,160
- Other operating charges +€748
new in 2026: €748
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,017 | €62,471 | +€48,454 | +346% |
| Fixed assets | 21/28 | €3,974 | €2,814 | -€1,160 | -29.2% |
| Tangible fixed assets | 22/27 | €3,974 | €2,814 | -€1,160 | -29.2% |
| Plant, machinery and equipment | 23 | €2,275 | €1,458 | -€816 | -35.9% |
| Furniture and vehicles | 24 | €1,699 | €1,356 | -€343 | -20.2% |
| Current assets | 29/58 | €10,044 | €59,657 | +€49,614 | +494% |
| Amounts receivable after more than one year | 29 | - | €35,000 | +€35,000 | |
| Other amounts receivable | 291 | - | €35,000 | +€35,000 | |
| Amounts receivable within one year | 40/41 | - | €2,086 | +€2,086 | |
| Trade receivables | 40 | - | €2,086 | +€2,086 | |
| Cash at bank and in hand | 54/58 | €9,813 | €21,201 | +€11,388 | +116% |
| Deferred charges and accrued income | 490/1 | €231 | €1,370 | +€1,139 | +494% |
| Total equity and liabilities | 10/49 | €14,017 | €62,471 | +€48,454 | +346% |
| Equity | 10/15 | €6,793 | €41,012 | +€34,218 | +504% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €6,693 | €40,912 | +€34,218 | +511% |
| Distributable reserves | 133 | €6,693 | €40,912 | +€34,218 | +511% |
| Amounts payable | 17/49 | €7,224 | €21,460 | +€14,236 | +197% |
| Amounts payable within one year | 42/48 | €7,024 | €21,460 | +€14,436 | +206% |
| Trade debts | 44 | €1,047 | €1,293 | +€247 | +23.6% |
| Suppliers | 440/4 | €1,047 | €1,293 | +€247 | +23.6% |
| Taxes, remuneration and social security | 45 | €2,419 | €13,959 | +€11,540 | +477% |
| Taxes | 450/3 | €2,419 | €13,959 | +€11,540 | +477% |
| Other amounts payable | 47/48 | €3,558 | €6,207 | +€2,649 | +74.5% |
| Accrued charges and deferred income | 492/3 | €200 | €0 | -€200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €192 | €1,160 | +€967 | +503% |
| Other operating charges | 640/8 | - | €748 | +€748 | |
| Gross operating margin | 9900 | €9,305 | €49,926 | +€40,621 | +437% |
| Operating profit (loss) | 9901 | €9,113 | €48,019 | +€38,906 | +427% |
| Financial income | 75/76B | - | €238 | +€238 | |
| Recurring financial income | 75 | - | €238 | +€238 | |
| Financial charges | 65/66B | - | €79 | +€79 | |
| Recurring financial charges | 65 | - | €79 | +€79 | |
| Profit (loss) for the period before taxes | 9903 | €9,113 | €48,178 | +€39,065 | +429% |
| Income taxes | 67/77 | €2,419 | €13,959 | +€11,540 | +477% |
| Profit (loss) for the period | 9904 | €6,693 | €34,218 | +€27,525 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €6,693 | €34,218 | +€27,525 | +411% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.