TIE BREAKS SOLUTIONS: 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.
TIE BREAKS SOLUTIONS
Largest movements
- Cash +€157,548
up €157,548 (+122%), from €129,337 to €286,885
mainly Net result for the year (+€106,340) and Tax, wage and social debts (+€50,945)
- Reserves +€106,340
up €106,340 (+112%), from €95,045 to €201,385
- Tax, wage and social debts +€50,945
up €50,945 (+95.2%), from €53,521 to €104,466
- Gross operating margin +€18,638
up €18,638 (+13.2%), from €140,811 to €159,449
- Taxes +€5,525
up €5,525 (+12.4%), from €44,682 to €50,207
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.
Derived cash bridge
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 | €155,310 | €314,538 | +€159,228 | +103% |
| Fixed assets | 21/28 | €7,090 | €6,005 | -€1,084 | -15.3% |
| Tangible fixed assets | 22/27 | €7,090 | €6,005 | -€1,084 | -15.3% |
| Plant, machinery and equipment | 23 | €4,789 | €3,663 | -€1,126 | -23.5% |
| Furniture and vehicles | 24 | €2,301 | €2,342 | +€41 | +1.8% |
| Current assets | 29/58 | €148,221 | €308,533 | +€160,312 | +108% |
| Amounts receivable within one year | 40/41 | €18,883 | €21,647 | +€2,764 | +14.6% |
| Trade receivables | 40 | €18,883 | €21,647 | +€2,764 | +14.6% |
| Cash at bank and in hand | 54/58 | €129,337 | €286,885 | +€157,548 | +122% |
| Total equity and liabilities | 10/49 | €155,310 | €314,538 | +€159,228 | +103% |
| Equity | 10/15 | €97,045 | €203,385 | +€106,340 | +110% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €95,045 | €201,385 | +€106,340 | +112% |
| Distributable reserves | 133 | €95,045 | €201,385 | +€106,340 | +112% |
| Amounts payable | 17/49 | €58,265 | €111,153 | +€52,888 | +90.8% |
| Amounts payable within one year | 42/48 | €58,265 | €111,153 | +€52,888 | +90.8% |
| Trade debts | 44 | €883 | €375 | -€509 | -57.6% |
| Suppliers | 440/4 | €883 | €375 | -€509 | -57.6% |
| Taxes, remuneration and social security | 45 | €53,521 | €104,466 | +€50,945 | +95.2% |
| Taxes | 450/3 | €53,521 | €104,466 | +€50,945 | +95.2% |
| Other amounts payable | 47/48 | €3,861 | €6,313 | +€2,452 | +63.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €882 | €1,840 | +€958 | +109% |
| Other operating charges | 640/8 | €162 | €213 | +€50 | +31.1% |
| Gross operating margin | 9900 | €140,811 | €159,449 | +€18,638 | +13.2% |
| Operating profit (loss) | 9901 | €139,766 | €157,396 | +€17,630 | +12.6% |
| Financial charges | 65/66B | €38 | €849 | +€811 | +2,114% |
| Recurring financial charges | 65 | €38 | €849 | +€811 | +2,114% |
| Profit (loss) for the period before taxes | 9903 | €139,728 | €156,547 | +€16,819 | +12.0% |
| Income taxes | 67/77 | €44,682 | €50,207 | +€5,525 | +12.4% |
| Profit (loss) for the period | 9904 | €95,045 | €106,340 | +€11,294 | +11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €95,045 | €106,340 | +€11,294 | +11.9% |
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 15 October 2026 via checked.be.