TIDA: 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.
TIDA
Largest movements
- Cash +€25,761
up €25,761 (+233.6%), from €11,029 to €36,790
mainly Net result for the year (+€67,505) and Other debts (+€52,624)
- Other debts +€52,624
up €52,624 (+410.0%), from €12,836 to €65,460
- Reserves -€42,495
down €42,495 (-26.6%), from €159,610 to €117,115
- Tax, wage and social debts +€25,270
up €25,270 (+442.0%), from €5,717 to €30,987
- Debts after one year -€14,696
down €14,696 (-5.4%), from €273,384 to €258,688
- Gross operating margin +€13,926
up €13,926 (+14.8%), from €93,838 to €107,764
- Taxes +€3,622
up €3,622 (+17.5%), from €20,660 to €24,282
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 | €473,289 | €493,000 | +€19,711 | +4.2% |
| Fixed assets | 21/28 | €449,672 | €444,938 | -€4,734 | -1.1% |
| Tangible fixed assets | 22/27 | €449,422 | €444,688 | -€4,734 | -1.1% |
| Land and buildings | 22 | €438,306 | €438,306 | +€0 | 0.0% |
| Furniture and vehicles | 24 | €11,116 | €6,382 | -€4,734 | -42.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €23,617 | €48,061 | +€24,444 | +103.5% |
| Amounts receivable within one year | 40/41 | €12,331 | €11,000 | -€1,331 | -10.8% |
| Other amounts receivable | 41 | €12,331 | €11,000 | -€1,331 | -10.8% |
| Cash at bank and in hand | 54/58 | €11,029 | €36,790 | +€25,761 | +233.6% |
| Deferred charges and accrued income | 490/1 | €257 | €271 | +€14 | +5.4% |
| Total equity and liabilities | 10/49 | €473,289 | €493,000 | +€19,711 | +4.2% |
| Equity | 10/15 | €164,610 | €122,115 | -€42,495 | -25.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €159,610 | €117,115 | -€42,495 | -26.6% |
| Distributable reserves | 133 | €159,610 | €117,115 | -€42,495 | -26.6% |
| Amounts payable | 17/49 | €308,679 | €370,885 | +€62,206 | +20.2% |
| Amounts payable after more than one year | 17 | €273,384 | €258,688 | -€14,696 | -5.4% |
| Financial debts | 170/4 | €273,384 | €258,688 | -€14,696 | -5.4% |
| Amounts payable within one year | 42/48 | €34,727 | €112,198 | +€77,471 | +223.1% |
| Current portion of amounts payable after more than one year | 42 | €16,174 | €14,696 | -€1,478 | -9.1% |
| Trade debts | 44 | - | €1,054 | +€1,054 | |
| Suppliers | 440/4 | - | €1,054 | +€1,054 | |
| Taxes, remuneration and social security | 45 | €5,717 | €30,987 | +€25,270 | +442.0% |
| Taxes | 450/3 | €5,717 | €30,987 | +€25,270 | +442.0% |
| Other amounts payable | 47/48 | €12,836 | €65,460 | +€52,624 | +410.0% |
| Accrued charges and deferred income | 492/3 | €568 | - | -€568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,790 | €4,734 | -€56 | -1.2% |
| Other operating charges | 640/8 | €709 | €1,641 | +€932 | +131.4% |
| Gross operating margin | 9900 | €93,838 | €107,764 | +€13,926 | +14.8% |
| Operating profit (loss) | 9901 | €88,339 | €101,390 | +€13,051 | +14.8% |
| Financial income | 75/76B | €800 | €650 | -€150 | -18.8% |
| Recurring financial income | 75 | €800 | €650 | -€150 | -18.8% |
| Financial charges | 65/66B | €10,736 | €10,253 | -€483 | -4.5% |
| Recurring financial charges | 65 | €10,736 | €10,253 | -€483 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €78,403 | €91,786 | +€13,383 | +17.1% |
| Income taxes | 67/77 | €20,660 | €24,282 | +€3,622 | +17.5% |
| Profit (loss) for the period | 9904 | €57,743 | €67,505 | +€9,762 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €57,743 | €67,505 | +€9,762 | +16.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.