TIENDA: 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.
TIENDA
Largest movements
- Cash -€63,219
down €63,219 (-29.5%), from €214,452 to €151,232
mainly Other debts (-€49,116) and Tax, wage and social debts (-€38,236)
- Stocks and contracts -€19,478
down €19,478 (-37.7%), from €51,631 to €32,152
- Receivables within one year -€9,455
down €9,455 (-87.2%), from €10,841 to €1,386
- Tangible fixed assets -€7,344
down €7,344 (-9.0%), from €81,715 to €74,371
of which Land and buildings: -€10,730
- Other debts -€49,116
down €49,116 (-86.6%), from €56,726 to €7,610
- Tax, wage and social debts -€38,236
down €38,236 (-86.1%), from €44,431 to €6,195
of which Taxes: -€35,095
- Reserves -€10,737
down €10,737 (-4.5%), from €237,420 to €226,684
- Gross operating margin -€63,719
down €63,719 (-91.9%), from €69,356 to €5,637
- Taxes -€18,713
down €18,713 (-100%), from €18,713 to €0
- Depreciation +€899
up €899 (+6.4%), from €14,063 to €14,962
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 | €361,266 | €264,634 | -€96,633 | -26.7% |
| Fixed assets | 21/28 | €81,965 | €74,621 | -€7,344 | -9.0% |
| Tangible fixed assets | 22/27 | €81,715 | €74,371 | -€7,344 | -9.0% |
| Land and buildings | 22 | €79,007 | €68,276 | -€10,730 | -13.6% |
| Plant, machinery and equipment | 23 | €1,146 | €4,430 | +€3,284 | +287% |
| Furniture and vehicles | 24 | €1,562 | €1,665 | +€102 | +6.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €279,302 | €190,013 | -€89,289 | -32.0% |
| Stocks and contracts in progress | 3 | €51,631 | €32,152 | -€19,478 | -37.7% |
| Stocks | 30/36 | €51,631 | €32,152 | -€19,478 | -37.7% |
| Amounts receivable within one year | 40/41 | €10,841 | €1,386 | -€9,455 | -87.2% |
| Trade receivables | 40 | €10,841 | €1,386 | -€9,455 | -87.2% |
| Cash at bank and in hand | 54/58 | €214,452 | €151,232 | -€63,219 | -29.5% |
| Deferred charges and accrued income | 490/1 | €2,378 | €5,242 | +€2,864 | +120% |
| Total equity and liabilities | 10/49 | €361,266 | €264,634 | -€96,633 | -26.7% |
| Equity | 10/15 | €256,020 | €245,284 | -€10,737 | -4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €237,420 | €226,684 | -€10,737 | -4.5% |
| Distributable reserves | 133 | €237,420 | €226,684 | -€10,737 | -4.5% |
| Amounts payable | 17/49 | €105,246 | €19,350 | -€85,896 | -81.6% |
| Amounts payable within one year | 42/48 | €105,246 | €19,350 | -€85,896 | -81.6% |
| Trade debts | 44 | €4,089 | €5,545 | +€1,457 | +35.6% |
| Suppliers | 440/4 | €4,089 | €5,545 | +€1,457 | +35.6% |
| Taxes, remuneration and social security | 45 | €44,431 | €6,195 | -€38,236 | -86.1% |
| Taxes | 450/3 | €41,290 | €6,195 | -€35,095 | -85.0% |
| Remuneration and social security | 454/9 | €3,141 | €0 | -€3,141 | -100% |
| Other amounts payable | 47/48 | €56,726 | €7,610 | -€49,116 | -86.6% |
| Non-recurring operating income | 76A | €16,530 | €0 | -€16,530 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,063 | €14,962 | +€899 | +6.4% |
| Other operating charges | 640/8 | €1,485 | €1,468 | -€17 | -1.2% |
| Gross operating margin | 9900 | €69,356 | €5,637 | -€63,719 | -91.9% |
| Operating profit (loss) | 9901 | €53,808 | -€10,793 | -€64,601 | |
| Financial income | 75/76B | €157 | €229 | +€72 | +46.1% |
| Recurring financial income | 75 | €157 | €229 | +€72 | +46.1% |
| Financial charges | 65/66B | €109 | €173 | +€64 | +58.4% |
| Recurring financial charges | 65 | €109 | €173 | +€64 | +58.4% |
| Profit (loss) for the period before taxes | 9903 | €53,856 | -€10,737 | -€64,593 | |
| Income taxes | 67/77 | €18,713 | €0 | -€18,713 | -100% |
| Profit (loss) for the period | 9904 | €35,143 | -€10,737 | -€45,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,143 | -€10,737 | -€45,880 |
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 24 October 2026 via checked.be.