TIEN BUILDING: 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.
TIEN BUILDING
Largest movements
- Receivables within one year -€12,010
down €12,010 (-10.5%), from €114,500 to €102,490
of which Trade receivables: -€7,532
- Cash -€11,554
down €11,554 (-37.2%), from €31,054 to €19,500
mainly Net result for the year (-€17,805) and Stocks and contracts (-€5,863)
- Stocks and contracts +€5,863
up €5,863 (+1.8%), from €333,839 to €339,702
- Profit (loss) carried forward -€17,805
down €17,805 (-42.3%), from -€42,119 to -€59,925
- Write-downs +€32,350
up €32,350, from -€32,350 to €0
- Gross operating margin +€6,318
up €6,318 (+39.4%), from -€16,024 to -€9,706
- Other operating charges +€5,570
up €5,570 (+266%), from €2,094 to €7,664
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 | €481,138 | €463,437 | -€17,701 | -3.7% |
| Fixed assets | 21/28 | €1,745 | €1,745 | = | 0.0% |
| Financial fixed assets | 28 | €1,745 | €1,745 | = | 0.0% |
| Current assets | 29/58 | €479,393 | €461,692 | -€17,701 | -3.7% |
| Stocks and contracts in progress | 3 | €333,839 | €339,702 | +€5,863 | +1.8% |
| Stocks | 30/36 | €333,839 | €339,702 | +€5,863 | +1.8% |
| Amounts receivable within one year | 40/41 | €114,500 | €102,490 | -€12,010 | -10.5% |
| Trade receivables | 40 | €7,532 | €0 | -€7,532 | -100% |
| Other amounts receivable | 41 | €106,969 | €102,490 | -€4,478 | -4.2% |
| Cash at bank and in hand | 54/58 | €31,054 | €19,500 | -€11,554 | -37.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €481,138 | €463,437 | -€17,701 | -3.7% |
| Equity | 10/15 | -€34,059 | -€51,865 | -€17,805 | -52.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€42,119 | -€59,925 | -€17,805 | -42.3% |
| Amounts payable | 17/49 | €515,197 | €515,302 | +€105 | 0.0% |
| Amounts payable within one year | 42/48 | €515,197 | €515,302 | +€105 | 0.0% |
| Trade debts | 44 | €211 | €34 | -€177 | -83.9% |
| Suppliers | 440/4 | €211 | €34 | -€177 | -83.9% |
| Taxes, remuneration and social security | 45 | €875 | €875 | = | 0.0% |
| Taxes | 450/3 | €875 | €875 | = | 0.0% |
| Other amounts payable | 47/48 | €514,111 | €514,393 | +€282 | +0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€32,350 | €0 | +€32,350 | |
| Other operating charges | 640/8 | €2,094 | €7,664 | +€5,570 | +266% |
| Gross operating margin | 9900 | -€16,024 | -€9,706 | +€6,318 | +39.4% |
| Operating profit (loss) | 9901 | €14,232 | -€17,370 | -€31,602 | |
| Financial charges | 65/66B | €519 | €435 | -€84 | -16.3% |
| Recurring financial charges | 65 | €519 | €435 | -€84 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €13,712 | -€17,805 | -€31,518 | |
| Profit (loss) for the period | 9904 | €13,712 | -€17,805 | -€31,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,712 | -€17,805 | -€31,518 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.