TIGER: 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.
TIGER
Largest movements
- Tangible fixed assets +€507,904
up €507,904 (+105%), from €483,763 to €991,667
- Revaluation surpluses +€507,904
up €507,904 (+136%), from €374,680 to €882,584
- Debts after one year +€11,837
up €11,837 (+1.9%), from €615,718 to €627,554
- Gross operating margin +€8,067
up €8,067, from -€887 to €7,180
- Financial charges +€403
up €403 (+3.3%), from €12,155 to €12,559
- Other operating charges +€104
up €104 (+7.7%), from €1,338 to €1,441
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 | €487,276 | €1,000,625 | +€513,349 | +105% |
| Fixed assets | 21/28 | €483,763 | €991,667 | +€507,904 | +105% |
| Tangible fixed assets | 22/27 | €483,763 | €991,667 | +€507,904 | +105% |
| Land and buildings | 22 | €483,763 | €991,667 | +€507,904 | +105% |
| Current assets | 29/58 | €3,513 | €8,958 | +€5,445 | +155% |
| Amounts receivable within one year | 40/41 | €2,134 | €2,624 | +€490 | +23.0% |
| Trade receivables | 40 | €2,037 | €2,624 | +€587 | +28.8% |
| Other amounts receivable | 41 | €97 | - | -€97 | |
| Cash at bank and in hand | 54/58 | €125 | €5,018 | +€4,892 | +3,905% |
| Deferred charges and accrued income | 490/1 | €1,254 | €1,316 | +€62 | +5.0% |
| Total equity and liabilities | 10/49 | €487,276 | €1,000,625 | +€513,349 | +105% |
| Equity | 10/15 | -€135,964 | €365,120 | +€501,084 | |
| Contributions | 10/11 | €20,250 | €20,250 | = | 0.0% |
| Revaluation surpluses | 12 | €374,680 | €882,584 | +€507,904 | +136% |
| Reserves | 13 | €3,076 | €3,076 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,076 | - | -€3,076 | |
| Reserves not available under the articles | 1311 | €3,076 | - | -€3,076 | |
| Distributable reserves | 133 | - | €3,076 | +€3,076 | |
| Profit (loss) carried forward | 14 | -€533,970 | -€540,791 | -€6,820 | -1.3% |
| Amounts payable | 17/49 | €623,240 | €635,505 | +€12,265 | +2.0% |
| Amounts payable after more than one year | 17 | €615,718 | €627,554 | +€11,837 | +1.9% |
| Financial debts | 170/4 | €615,718 | €627,554 | +€11,837 | +1.9% |
| Amounts payable within one year | 42/48 | €7,522 | €7,950 | +€428 | +5.7% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | - | €416 | +€416 | |
| Taxes | 450/3 | - | €416 | +€416 | |
| Other amounts payable | 47/48 | €7,135 | €7,135 | = | 0.0% |
| Other operating charges | 640/8 | €1,338 | €1,441 | +€104 | +7.7% |
| Gross operating margin | 9900 | -€887 | €7,180 | +€8,067 | |
| Operating profit (loss) | 9901 | -€2,225 | €5,738 | +€7,963 | |
| Financial charges | 65/66B | €12,155 | €12,559 | +€403 | +3.3% |
| Recurring financial charges | 65 | €12,155 | €12,559 | +€403 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | -€14,380 | -€6,820 | +€7,560 | +52.6% |
| Profit (loss) for the period | 9904 | -€14,380 | -€6,820 | +€7,560 | +52.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,380 | -€6,820 | +€7,560 | +52.6% |
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 16 October 2026 via checked.be.