TIEME: 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.
TIEME
Largest movements
- Cash +€17,987
up €17,987 (+483%), from €3,723 to €21,710
mainly Depreciation (+€14,918) and Trade debts (+€10,193)
- Tangible fixed assets -€12,817
down €12,817 (-26.1%), from €49,187 to €36,370
of which Furniture and vehicles: -€9,538
- Receivables within one year +€8,590
up €8,590 (+10.1%), from €85,393 to €93,983
- Trade debts +€10,193
up €10,193 (+14.9%), from €68,609 to €78,802
- Other debts +€2,383
up €2,383 (+7.0%), from €34,100 to €36,483
- Profit (loss) carried forward +€1,587
up €1,587 (+7.1%), from €22,467 to €24,054
- Gross operating margin -€47,712
down €47,712 (-66.7%), from €71,491 to €23,779
- Taxes -€2,346
down €2,346 (-77.0%), from €3,046 to €700
- Depreciation +€1,918
up €1,918 (+14.8%), from €13,000 to €14,918
- Staff costs -€1,253
down €1,253 (-16.4%), from €7,662 to €6,409
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 | €138,303 | €152,063 | +€13,760 | +9.9% |
| Fixed assets | 21/28 | €49,187 | €36,370 | -€12,817 | -26.1% |
| Tangible fixed assets | 22/27 | €49,187 | €36,370 | -€12,817 | -26.1% |
| Plant, machinery and equipment | 23 | €4,311 | €1,032 | -€3,279 | -76.1% |
| Furniture and vehicles | 24 | €44,876 | €35,338 | -€9,538 | -21.3% |
| Current assets | 29/58 | €89,116 | €115,693 | +€26,577 | +29.8% |
| Amounts receivable within one year | 40/41 | €85,393 | €93,983 | +€8,590 | +10.1% |
| Trade receivables | 40 | €85,393 | €93,983 | +€8,590 | +10.1% |
| Cash at bank and in hand | 54/58 | €3,723 | €21,710 | +€17,987 | +483% |
| Total equity and liabilities | 10/49 | €138,303 | €152,063 | +€13,760 | +9.9% |
| Equity | 10/15 | €28,667 | €30,254 | +€1,587 | +5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,467 | €24,054 | +€1,587 | +7.1% |
| Amounts payable | 17/49 | €109,636 | €121,809 | +€12,173 | +11.1% |
| Amounts payable within one year | 42/48 | €109,636 | €121,809 | +€12,173 | +11.1% |
| Trade debts | 44 | €68,609 | €78,802 | +€10,193 | +14.9% |
| Suppliers | 440/4 | €68,609 | €78,802 | +€10,193 | +14.9% |
| Taxes, remuneration and social security | 45 | €6,927 | €6,524 | -€403 | -5.8% |
| Taxes | 450/3 | €6,927 | €6,524 | -€403 | -5.8% |
| Other amounts payable | 47/48 | €34,100 | €36,483 | +€2,383 | +7.0% |
| Remuneration, social security and pensions | 62 | €7,662 | €6,409 | -€1,253 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,000 | €14,918 | +€1,918 | +14.8% |
| Other operating charges | 640/8 | €140 | €144 | +€4 | +2.9% |
| Non-recurring operating charges | 66A | €38,262 | - | -€38,262 | |
| Gross operating margin | 9900 | €71,491 | €23,779 | -€47,712 | -66.7% |
| Operating profit (loss) | 9901 | €12,427 | €2,308 | -€10,119 | -81.4% |
| Financial income | 75/76B | €1 | €31 | +€30 | +3,000% |
| Recurring financial income | 75 | €1 | €31 | +€30 | +3,000% |
| Financial charges | 65/66B | €53 | €52 | -€1 | -1.9% |
| Recurring financial charges | 65 | €53 | €52 | -€1 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €12,375 | €2,287 | -€10,088 | -81.5% |
| Income taxes | 67/77 | €3,046 | €700 | -€2,346 | -77.0% |
| Profit (loss) for the period | 9904 | €9,329 | €1,587 | -€7,742 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,329 | €1,587 | -€7,742 | -83.0% |
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 28 October 2026 via checked.be.