TICK TACK: 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.
TICK TACK
Largest movements
- Deferred charges and accrued income -€28,604
down €28,604 (-87.9%), from €32,542 to €3,938
- Tangible fixed assets +€15,828
new in 2025: €15,828
- Receivables within one year +€14,905
up €14,905 (+26.1%), from €57,018 to €71,923
of which Trade receivables: +€25,109
- Receivables after one year -€10,000
no longer reported in 2025 (was €10,000)
- Cash +€9,845
up €9,845 (+81.8%), from €12,036 to €21,882
mainly Deferred charges and accrued income (+€28,604) and Contributions, distributions and other (+€15,828)
- Accrued charges and deferred income -€21,206
down €21,206 (-27.2%), from €77,820 to €56,614
- Contributions +€15,828
new in 2025: €15,828
- Profit (loss) carried forward +€5,465
up €5,465 (+85.2%), from €6,412 to €11,877
- Debts within one year +€1,888
up €1,888 (+6.6%), from €28,629 to €30,516
- Purchases and services -€47,485
down €47,485 (-14.0%), from €339,733 to €292,248
- Other operating charges -€13,202
down €13,202 (-86.8%), from €15,216 to €2,015
- Gross operating margin +€3,255
up €3,255 (+70.0%), from €4,653 to €7,908
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 | €112,861 | €114,836 | +€1,975 | +1.7% |
| Fixed assets | 21/28 | €1,265 | €17,093 | +€15,828 | +1251.2% |
| Tangible fixed assets | 22/27 | - | €15,828 | +€15,828 | |
| Other tangible fixed assets | 26 | - | €15,828 | +€15,828 | |
| Financial fixed assets | 28 | €1,265 | €1,265 | = | 0.0% |
| Current assets | 29/58 | €111,596 | €97,743 | -€13,853 | -12.4% |
| Amounts receivable after more than one year | 29 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €57,018 | €71,923 | +€14,905 | +26.1% |
| Trade receivables | 40 | €29,857 | €54,966 | +€25,109 | +84.1% |
| Other amounts receivable | 41 | €27,161 | €16,957 | -€10,204 | -37.6% |
| Cash at bank and in hand | 54/58 | €12,036 | €21,882 | +€9,845 | +81.8% |
| Deferred charges and accrued income | 490/1 | €32,542 | €3,938 | -€28,604 | -87.9% |
| Total equity and liabilities | 10/49 | €112,861 | €114,836 | +€1,975 | +1.7% |
| Equity | 10/15 | €6,412 | €27,705 | +€21,293 | +332.1% |
| Contributions | 10/11 | - | €15,828 | +€15,828 | |
| Capital | 10 | - | €15,828 | +€15,828 | |
| Profit (loss) carried forward | 14 | €6,412 | €11,877 | +€5,465 | +85.2% |
| Amounts payable | 17/49 | €106,448 | €87,131 | -€19,318 | -18.1% |
| Amounts payable within one year | 42/48 | €28,629 | €30,516 | +€1,888 | +6.6% |
| Trade debts | 44 | €28,440 | €30,274 | +€1,834 | +6.4% |
| Suppliers | 440/4 | €28,440 | €30,274 | +€1,834 | +6.4% |
| Accrued charges and deferred income | 492/3 | €77,820 | €56,614 | -€21,206 | -27.2% |
| Turnover | 70 | €98,923 | €99,233 | +€310 | +0.3% |
| Membership fees, donations, legacies and grants | 73 | €239,896 | €194,574 | -€45,322 | -18.9% |
| Non-recurring operating income | 76A | €1,802 | €120 | -€1,682 | -93.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €339,733 | €292,248 | -€47,485 | -14.0% |
| Other operating charges | 640/8 | €15,216 | €2,015 | -€13,202 | -86.8% |
| Gross operating margin | 9900 | €4,653 | €7,908 | +€3,255 | +70.0% |
| Operating profit (loss) | 9901 | -€10,563 | €5,893 | +€16,457 | |
| Financial income | 75/76B | €335 | €72 | -€263 | -78.6% |
| Recurring financial income | 75 | €335 | €72 | -€263 | -78.6% |
| Financial charges | 65/66B | €1,363 | €500 | -€863 | -63.3% |
| Recurring financial charges | 65 | €1,363 | €500 | -€863 | -63.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,591 | €5,465 | +€17,056 | |
| Profit (loss) for the period | 9904 | -€11,591 | €5,465 | +€17,056 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,591 | €5,465 | +€17,056 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.