TIENO: 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.
TIENO
Largest movements
- Cash +€13,611
up €13,611 (+74.2%), from €18,351 to €31,962
mainly Debts after one year (+€20,000) and Accrued charges and deferred income (+€1,600)
- Debts after one year +€20,000
up €20,000 (+1.2%), from €1.6m to €1.7m
- Profit (loss) carried forward -€7,989
down €7,989 (-0.7%), from -€1.1m to -€1.1m
- Gross operating margin +€19,888
up €19,888 (+72.5%), from -€27,426 to -€7,538
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.
Cash bridge derived
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 | €635,029 | €648,640 | +€13,611 | +2.1% |
| Fixed assets | 21/28 | €615,242 | €615,242 | = | 0.0% |
| Tangible fixed assets | 22/27 | €615,242 | €615,242 | = | 0.0% |
| Furniture and vehicles | 24 | €615,242 | €615,242 | = | 0.0% |
| Current assets | 29/58 | €19,787 | €33,398 | +€13,611 | +68.8% |
| Amounts receivable within one year | 40/41 | €1,436 | €1,436 | = | 0.0% |
| Other amounts receivable | 41 | €1,436 | €1,436 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,351 | €31,962 | +€13,611 | +74.2% |
| Total equity and liabilities | 10/49 | €635,029 | €648,640 | +€13,611 | +2.1% |
| Equity | 10/15 | -€1,022,782 | -€1,030,770 | -€7,989 | -0.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,122,782 | -€1,130,770 | -€7,989 | -0.7% |
| Amounts payable | 17/49 | €1,657,811 | €1,679,411 | +€21,600 | +1.3% |
| Amounts payable after more than one year | 17 | €1,640,000 | €1,660,000 | +€20,000 | +1.2% |
| Financial debts | 170/4 | €1,640,000 | €1,660,000 | +€20,000 | +1.2% |
| Amounts payable within one year | 42/48 | €7,711 | €7,711 | = | 0.0% |
| Trade debts | 44 | €7,711 | €7,711 | = | 0.0% |
| Suppliers | 440/4 | €7,711 | €7,711 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €10,100 | €11,700 | +€1,600 | +15.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€27,426 | -€7,538 | +€19,888 | +72.5% |
| Operating profit (loss) | 9901 | -€27,813 | -€7,937 | +€19,876 | +71.5% |
| Financial charges | 65/66B | €66 | €51 | -€15 | -22.9% |
| Recurring financial charges | 65 | €66 | €51 | -€15 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,880 | -€7,989 | +€19,891 | +71.3% |
| Profit (loss) for the period | 9904 | -€27,880 | -€7,989 | +€19,891 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,880 | -€7,989 | +€19,891 | +71.3% |
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 12 October 2026 via checked.be.