Tie-Time: 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-Time
Largest movements
- Cash +€3,565
up €3,565 (+69.1%), from €5,156 to €8,721
mainly Trade debts (+€2,400) and Depreciation (+€1,000)
- Tangible fixed assets -€1,000
down €1,000 (-23.4%), from €4,276 to €3,276
- Deferred charges and accrued income -€368
down €368 (-21.2%), from €1,732 to €1,364
- Receivables within one year +€177
up €177 (+28.5%), from €619 to €796
- Trade debts +€2,400
new in 2025: €2,400
- Other debts -€1,000
down €1,000 (-15.6%), from €6,423 to €5,423
- Reserves +€974
up €974 (+41.3%), from €2,360 to €3,333
- Gross operating margin -€3,507
down €3,507 (-51.2%), from €6,848 to €3,340
- Other operating charges -€857
down €857 (-58.5%), from €1,466 to €608
- Taxes -€477
down €477 (-40.4%), from €1,181 to €704
- Depreciation +€276
up €276 (+38.1%), from €724 to €1,000
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 | €11,783 | €14,157 | +€2,374 | +20.1% |
| Fixed assets | 21/28 | €4,276 | €3,276 | -€1,000 | -23.4% |
| Tangible fixed assets | 22/27 | €4,276 | €3,276 | -€1,000 | -23.4% |
| Furniture and vehicles | 24 | €4,276 | €3,276 | -€1,000 | -23.4% |
| Current assets | 29/58 | €7,507 | €10,881 | +€3,374 | +44.9% |
| Amounts receivable within one year | 40/41 | €619 | €796 | +€177 | +28.5% |
| Other amounts receivable | 41 | €619 | €796 | +€177 | +28.5% |
| Cash at bank and in hand | 54/58 | €5,156 | €8,721 | +€3,565 | +69.1% |
| Deferred charges and accrued income | 490/1 | €1,732 | €1,364 | -€368 | -21.2% |
| Total equity and liabilities | 10/49 | €11,783 | €14,157 | +€2,374 | +20.1% |
| Equity | 10/15 | €5,360 | €6,333 | +€974 | +18.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €2,360 | €3,333 | +€974 | +41.3% |
| Distributable reserves | 133 | €2,360 | €3,333 | +€974 | +41.3% |
| Amounts payable | 17/49 | €6,423 | €7,823 | +€1,400 | +21.8% |
| Amounts payable within one year | 42/48 | €6,423 | €7,823 | +€1,400 | +21.8% |
| Trade debts | 44 | - | €2,400 | +€2,400 | |
| Suppliers | 440/4 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | €6,423 | €5,423 | -€1,000 | -15.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €1,000 | +€276 | +38.1% |
| Other operating charges | 640/8 | €1,466 | €608 | -€857 | -58.5% |
| Gross operating margin | 9900 | €6,848 | €3,340 | -€3,507 | -51.2% |
| Operating profit (loss) | 9901 | €4,658 | €1,732 | -€2,926 | -62.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €55 | €55 | -€1 | -1.2% |
| Recurring financial charges | 65 | €55 | €55 | -€1 | -1.2% |
| Profit (loss) for the period before taxes | 9903 | €4,604 | €1,678 | -€2,926 | -63.6% |
| Income taxes | 67/77 | €1,181 | €704 | -€477 | -40.4% |
| Profit (loss) for the period | 9904 | €3,423 | €974 | -€2,449 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,423 | €974 | -€2,449 | -71.6% |
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 14 October 2026 via checked.be.