Tierradvice: 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.
Tierradvice
Largest movements
- Cash +€19,013
up €19,013 (+52.4%), from €36,280 to €55,293
mainly Net result for the year (+€24,413) and Tax, wage and social debts (+€10,175)
- Tangible fixed assets +€11,494
up €11,494 (+3,861%), from €298 to €11,792
of which Other tangible fixed assets: +€6,941
- Receivables within one year +€4,502
up €4,502 (+34.5%), from €13,034 to €17,536
of which Trade receivables: +€8,314
- Reserves +€24,413
up €24,413 (+88.7%), from €27,511 to €51,924
- Tax, wage and social debts +€10,175
up €10,175 (+103%), from €9,861 to €20,035
- Debts after one year +€2,435
new in 2025: €2,435
- Other debts -€2,011
down €2,011 (-62.6%), from €3,212 to €1,200
- Trade debts -€1,479
down €1,479 (-36.7%), from €4,028 to €2,550
- Gross operating margin -€5,077
down €5,077 (-12.3%), from €41,246 to €36,169
- Financial charges -€1,362
down €1,362 (-44.1%), from €3,089 to €1,727
- Depreciation -€682
down €682 (-53.3%), from €1,278 to €597
- Other operating charges +€674
up €674 (+45.9%), from €1,468 to €2,142
- Taxes -€609
down €609 (-7.7%), from €7,900 to €7,291
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 | €49,612 | €84,621 | +€35,009 | +70.6% |
| Fixed assets | 21/28 | €298 | €11,792 | +€11,494 | +3,861% |
| Tangible fixed assets | 22/27 | €298 | €11,792 | +€11,494 | +3,861% |
| Furniture and vehicles | 24 | €298 | €4,851 | +€4,553 | +1,529% |
| Other tangible fixed assets | 26 | - | €6,941 | +€6,941 | |
| Current assets | 29/58 | €49,314 | €72,829 | +€23,515 | +47.7% |
| Amounts receivable within one year | 40/41 | €13,034 | €17,536 | +€4,502 | +34.5% |
| Trade receivables | 40 | €9,222 | €17,536 | +€8,314 | +90.2% |
| Other amounts receivable | 41 | €3,812 | - | -€3,812 | |
| Cash at bank and in hand | 54/58 | €36,280 | €55,293 | +€19,013 | +52.4% |
| Total equity and liabilities | 10/49 | €49,612 | €84,621 | +€35,009 | +70.6% |
| Equity | 10/15 | €32,511 | €56,924 | +€24,413 | +75.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,511 | €51,924 | +€24,413 | +88.7% |
| Distributable reserves | 133 | €27,511 | €51,924 | +€24,413 | +88.7% |
| Amounts payable | 17/49 | €17,101 | €27,697 | +€10,596 | +62.0% |
| Amounts payable after more than one year | 17 | - | €2,435 | +€2,435 | |
| Financial debts | 170/4 | - | €2,435 | +€2,435 | |
| Amounts payable within one year | 42/48 | €17,101 | €25,262 | +€8,161 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | - | €1,477 | +€1,477 | |
| Trade debts | 44 | €4,028 | €2,550 | -€1,479 | -36.7% |
| Suppliers | 440/4 | €4,028 | €2,550 | -€1,479 | -36.7% |
| Taxes, remuneration and social security | 45 | €9,861 | €20,035 | +€10,175 | +103% |
| Taxes | 450/3 | €9,861 | €20,035 | +€10,175 | +103% |
| Other amounts payable | 47/48 | €3,212 | €1,200 | -€2,011 | -62.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,278 | €597 | -€682 | -53.3% |
| Other operating charges | 640/8 | €1,468 | €2,142 | +€674 | +45.9% |
| Gross operating margin | 9900 | €41,246 | €36,169 | -€5,077 | -12.3% |
| Operating profit (loss) | 9901 | €38,500 | €33,431 | -€5,069 | -13.2% |
| Financial charges | 65/66B | €3,089 | €1,727 | -€1,362 | -44.1% |
| Recurring financial charges | 65 | €3,089 | €1,727 | -€1,362 | -44.1% |
| Profit (loss) for the period before taxes | 9903 | €35,411 | €31,704 | -€3,707 | -10.5% |
| Income taxes | 67/77 | €7,900 | €7,291 | -€609 | -7.7% |
| Profit (loss) for the period | 9904 | €27,511 | €24,413 | -€3,098 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,511 | €24,413 | -€3,098 | -11.3% |
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 13 October 2026 via checked.be.