TIDES: 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.
TIDES
Largest movements
- Cash -€14,600
down €14,600 (-44.2%), from €33,024 to €18,424
mainly Tax, wage and social debts (-€7,195) and Net result for the year (-€7,131)
- Stocks and contracts +€1,772
new in 2026: €1,772
- Tax, wage and social debts -€7,195
down €7,195 (-100.0%), from €7,195 to €0
- Reserves -€7,131
down €7,131 (-24.9%), from €28,658 to €21,527
- Trade debts +€1,599
up €1,599 (+1216.7%), from €131 to €1,730
- Gross operating margin -€42,515
down €42,515, from €35,861 to -€6,654
- Taxes -€7,195
down €7,195 (-100.0%), from €7,195 to €0
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.
Cash bridge derived
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 | €38,484 | €25,757 | -€12,727 | -33.1% |
| Current assets | 29/58 | €38,484 | €25,757 | -€12,727 | -33.1% |
| Stocks and contracts in progress | 3 | - | €1,772 | +€1,772 | |
| Stocks | 30/36 | - | €1,772 | +€1,772 | |
| Amounts receivable within one year | 40/41 | €5,345 | €5,227 | -€118 | -2.2% |
| Trade receivables | 40 | €4,500 | €4,600 | +€100 | +2.2% |
| Other amounts receivable | 41 | €845 | €627 | -€217 | -25.7% |
| Cash at bank and in hand | 54/58 | €33,024 | €18,424 | -€14,600 | -44.2% |
| Deferred charges and accrued income | 490/1 | €115 | €334 | +€218 | +189.1% |
| Total equity and liabilities | 10/49 | €38,484 | €25,757 | -€12,727 | -33.1% |
| Equity | 10/15 | €31,158 | €24,027 | -€7,131 | -22.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,658 | €21,527 | -€7,131 | -24.9% |
| Distributable reserves | 133 | €28,658 | €21,527 | -€7,131 | -24.9% |
| Amounts payable | 17/49 | €7,326 | €1,730 | -€5,596 | -76.4% |
| Amounts payable within one year | 42/48 | €7,326 | €1,730 | -€5,596 | -76.4% |
| Trade debts | 44 | €131 | €1,730 | +€1,599 | +1216.7% |
| Suppliers | 440/4 | €131 | €1,730 | +€1,599 | +1216.7% |
| Taxes, remuneration and social security | 45 | €7,195 | €0 | -€7,195 | -100.0% |
| Taxes | 450/3 | €7,195 | €0 | -€7,195 | -100.0% |
| Other operating charges | 640/8 | - | €258 | +€258 | |
| Gross operating margin | 9900 | €35,861 | -€6,654 | -€42,515 | |
| Operating profit (loss) | 9901 | €35,861 | -€6,912 | -€42,773 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €12 | €219 | +€207 | +1764.5% |
| Recurring financial charges | 65 | €12 | €219 | +€207 | +1764.5% |
| Profit (loss) for the period before taxes | 9903 | €35,853 | -€7,131 | -€42,983 | |
| Income taxes | 67/77 | €7,195 | €0 | -€7,195 | -100.0% |
| Profit (loss) for the period | 9904 | €28,658 | -€7,131 | -€35,789 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,658 | -€7,131 | -€35,789 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.