TICA: 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.
TICA
Largest movements
- Cash +€10,264
up €10,264 (+45.2%), from €22,691 to €32,955
mainly Net result for the year (+€12,293) and Trade debts (+€874)
- Tangible fixed assets -€579
down €579 (-22.4%), from €2,583 to €2,004
- Reserves +€12,293
up €12,293 (+67.7%), from €18,159 to €30,451
- Tax, wage and social debts -€3,556
down €3,556 (-68.4%), from €5,195 to €1,639
- Trade debts +€874
up €874 (+727%), from €120 to €994
- Gross operating margin +€3,297
up €3,297 (+19.8%), from €16,665 to €19,963
- Other operating charges +€1,099
up €1,099 (+103%), from €1,067 to €2,166
- Taxes +€368
up €368 (+8.2%), from €4,486 to €4,854
- Depreciation +€267
up €267 (+85.4%), from €312 to €579
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.
Derived cash bridge
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 | €26,474 | €36,084 | +€9,610 | +36.3% |
| Fixed assets | 21/28 | €2,583 | €2,004 | -€579 | -22.4% |
| Tangible fixed assets | 22/27 | €2,583 | €2,004 | -€579 | -22.4% |
| Furniture and vehicles | 24 | €2,583 | €2,004 | -€579 | -22.4% |
| Current assets | 29/58 | €23,891 | €34,081 | +€10,189 | +42.6% |
| Amounts receivable within one year | 40/41 | €1,035 | €1,093 | +€58 | +5.6% |
| Other amounts receivable | 41 | €1,035 | €1,093 | +€58 | +5.6% |
| Cash at bank and in hand | 54/58 | €22,691 | €32,955 | +€10,264 | +45.2% |
| Deferred charges and accrued income | 490/1 | €165 | €33 | -€132 | -80.3% |
| Total equity and liabilities | 10/49 | €26,474 | €36,084 | +€9,610 | +36.3% |
| Equity | 10/15 | €21,159 | €33,451 | +€12,293 | +58.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €18,159 | €30,451 | +€12,293 | +67.7% |
| Distributable reserves | 133 | €18,159 | €30,451 | +€12,293 | +67.7% |
| Amounts payable | 17/49 | €5,315 | €2,633 | -€2,682 | -50.5% |
| Amounts payable within one year | 42/48 | €5,315 | €2,633 | -€2,682 | -50.5% |
| Trade debts | 44 | €120 | €994 | +€874 | +727% |
| Suppliers | 440/4 | €120 | €994 | +€874 | +727% |
| Taxes, remuneration and social security | 45 | €5,195 | €1,639 | -€3,556 | -68.4% |
| Taxes | 450/3 | €5,195 | €1,639 | -€3,556 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €579 | +€267 | +85.4% |
| Other operating charges | 640/8 | €1,067 | €2,166 | +€1,099 | +103% |
| Gross operating margin | 9900 | €16,665 | €19,963 | +€3,297 | +19.8% |
| Operating profit (loss) | 9901 | €15,286 | €17,218 | +€1,932 | +12.6% |
| Financial income | 75/76B | €165 | €33 | -€132 | -80.2% |
| Recurring financial income | 75 | €165 | €33 | -€132 | -80.2% |
| Financial charges | 65/66B | €118 | €104 | -€14 | -11.7% |
| Recurring financial charges | 65 | €118 | €104 | -€14 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €15,333 | €17,146 | +€1,813 | +11.8% |
| Income taxes | 67/77 | €4,486 | €4,854 | +€368 | +8.2% |
| Profit (loss) for the period | 9904 | €10,847 | €12,293 | +€1,446 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €10,847 | €12,293 | +€1,446 | +13.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.