TIEBA: 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.
TIEBA
Largest movements
- Receivables within one year -€29,379
down €29,379 (-76.6%), from €38,351 to €8,973
of which Trade receivables: -€28,232
- Cash +€21,946
up €21,946 (+384%), from €5,711 to €27,657
mainly Receivables within one year (+€29,379) and Debts after one year (+€4,500)
- Tangible fixed assets +€7,266
up €7,266 (+40.3%), from €18,030 to €25,296
- Profit (loss) carried forward +€201,577
no longer reported in 2025 (was -€201,577)
- Reserves -€198,917
down €198,917 (-86.6%), from €229,661 to €30,744
- Debts after one year +€4,500
new in 2025: €4,500
- Trade debts -€3,702
down €3,702 (-92.1%), from €4,020 to €318
- Tax, wage and social debts -€3,370
down €3,370 (-60.6%), from €5,564 to €2,194
- Gross operating margin +€40,099
up €40,099, from -€28,859 to €11,240
- Financial income -€1,991
down €1,991 (-99.8%), from €1,995 to €4
- Taxes +€1,147
up €1,147, from -€1,146 to €1
- Financial charges -€632
down €632 (-64.7%), from €977 to €345
- Depreciation +€493
up €493 (+12.5%), from €3,941 to €4,434
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 | €62,719 | €62,756 | +€37 | +0.1% |
| Fixed assets | 21/28 | €18,030 | €25,296 | +€7,266 | +40.3% |
| Tangible fixed assets | 22/27 | €18,030 | €25,296 | +€7,266 | +40.3% |
| Land and buildings | 22 | €18,030 | €25,296 | +€7,266 | +40.3% |
| Current assets | 29/58 | €44,688 | €37,460 | -€7,229 | -16.2% |
| Amounts receivable within one year | 40/41 | €38,351 | €8,973 | -€29,379 | -76.6% |
| Trade receivables | 40 | €35,705 | €7,473 | -€28,232 | -79.1% |
| Other amounts receivable | 41 | €2,646 | €1,500 | -€1,146 | -43.3% |
| Cash at bank and in hand | 54/58 | €5,711 | €27,657 | +€21,946 | +384% |
| Deferred charges and accrued income | 490/1 | €626 | €830 | +€204 | +32.5% |
| Total equity and liabilities | 10/49 | €62,719 | €62,756 | +€37 | +0.1% |
| Equity | 10/15 | €53,084 | €55,744 | +€2,660 | +5.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €229,661 | €30,744 | -€198,917 | -86.6% |
| Distributable reserves | 133 | €229,661 | €30,744 | -€198,917 | -86.6% |
| Profit (loss) carried forward | 14 | -€201,577 | - | +€201,577 | |
| Amounts payable | 17/49 | €9,635 | €7,012 | -€2,623 | -27.2% |
| Amounts payable after more than one year | 17 | - | €4,500 | +€4,500 | |
| Other amounts payable | 178/9 | - | €4,500 | +€4,500 | |
| Amounts payable within one year | 42/48 | €9,585 | €2,512 | -€7,072 | -73.8% |
| Trade debts | 44 | €4,020 | €318 | -€3,702 | -92.1% |
| Suppliers | 440/4 | €4,020 | €318 | -€3,702 | -92.1% |
| Taxes, remuneration and social security | 45 | €5,564 | €2,194 | -€3,370 | -60.6% |
| Taxes | 450/3 | €5,564 | €2,194 | -€3,370 | -60.6% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Non-recurring operating income | 76A | - | €1,800 | +€1,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,941 | €4,434 | +€493 | +12.5% |
| Other operating charges | 640/8 | €4,269 | €3,803 | -€466 | -10.9% |
| Gross operating margin | 9900 | -€28,859 | €11,240 | +€40,099 | |
| Operating profit (loss) | 9901 | -€37,070 | €3,002 | +€40,072 | |
| Financial income | 75/76B | €1,995 | €4 | -€1,991 | -99.8% |
| Recurring financial income | 75 | €1,995 | €4 | -€1,991 | -99.8% |
| Financial charges | 65/66B | €977 | €345 | -€632 | -64.7% |
| Recurring financial charges | 65 | €977 | €345 | -€632 | -64.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,052 | €2,661 | +€38,713 | |
| Income taxes | 67/77 | -€1,146 | €1 | +€1,147 | |
| Profit (loss) for the period | 9904 | -€34,905 | €2,660 | +€37,565 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,905 | €2,660 | +€37,565 |
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 18 October 2026 via checked.be.