TIGIDI: what changed
Two fiscal 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.
What changed
TIGIDI
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€315,375
2024 · €401,055-€85,680
Equity
€943,870
2024 · €788,495+€155,375
Cash
€487,752
2024 · €401,880+€85,872
Balance sheet total
€2.5m
2024 · €2.4m+€20,188
Largest movements
Assets
- Current investments -€130,000
down €130,000 (-11.3%), from €1.2m to €1.0m
- Cash +€85,872
up €85,872 (+21.4%), from €401,880 to €487,752
mainly Net result for the year (+€315,375) and Current investments (+€130,000)
- Stocks and contracts +€51,170
up €51,170 (+9.3%), from €548,880 to €600,050
- Receivables within one year +€25,569
up €25,569 (+17.5%), from €145,820 to €171,390
of which Other amounts receivable: +€67,263
Equity and liabilities
- Profit (loss) carried forward +€113,275
up €113,275 (+18.9%), from €597,795 to €711,070
- Other debts -€87,307
down €87,307 (-35.6%), from €245,044 to €157,738
- Trade debts -€44,983
down €44,983 (-3.9%), from €1.1m to €1.1m
- Reserves +€42,100
up €42,100 (+32.6%), from €129,200 to €171,300
of which Tax-exempt reserves: +€21,050
Income statement
- Turnover +€441,234
up €441,234 (+3.0%), from €14.8m to €15.3m
- Goods and materials +€428,323
up €428,323 (+3.5%), from €12.4m to €12.8m
of which Purchases: +€510,645
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.
Result 2024
€401,055
Turnover
+€441,234
Other operating income
-€4,365
Goods and materials
-€428,323
Services and other goods
-€89,412
Staff costs
-€26,114
Depreciation
-€2,203
Provisions
-€5,221
Other operating charges
+€36
Financial income
-€2,739
Financial charges
+€4,741
Taxes
+€26,686
Result 2025
€315,375
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.
From operations
+€175,372
Investment
+€70,499
Financing
-€160,000
Cash 2024
€401,880
From operations (derived)
+€175,372
Net result for the year
+€315,375
Depreciation
+€59,183
Stocks and contracts
-€51,170
Receivables within one year
-€25,569
Deferred charges and accrued income
+€12,740
Trade debts
-€44,983
Tax, wage and social debts
+€17,093
Other debts
-€87,307
Accrued charges and deferred income
-€19,991
Investment (derived)
+€70,499
Investment in fixed assets (net)
-€59,501
Current investments
+€130,000
Financing
-€160,000
Contributions, distributions and other
-€160,000
Cash 2025
€487,752
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,433,180 | €2,453,369 | +€20,188 | +0.8% |
| Fixed assets | 21/28 | €147,276 | €147,593 | +€317 | +0.2% |
| Tangible fixed assets | 22/27 | €147,276 | €147,593 | +€317 | +0.2% |
| Plant, machinery and equipment | 23 | €100,055 | €82,996 | -€17,059 | -17.0% |
| Furniture and vehicles | 24 | €47,221 | €64,597 | +€17,376 | +36.8% |
| Current assets | 29/58 | €2,285,905 | €2,305,776 | +€19,871 | +0.9% |
| Stocks and contracts in progress | 3 | €548,880 | €600,050 | +€51,170 | +9.3% |
| Stocks | 30/36 | €548,880 | €600,050 | +€51,170 | +9.3% |
| Goods purchased for resale | 34 | €548,880 | €600,050 | +€51,170 | +9.3% |
| Amounts receivable within one year | 40/41 | €145,820 | €171,390 | +€25,569 | +17.5% |
| Trade receivables | 40 | €137,290 | €95,596 | -€41,694 | -30.4% |
| Other amounts receivable | 41 | €8,530 | €75,794 | +€67,263 | +788.5% |
| Current investments | 50/53 | €1,150,000 | €1,020,000 | -€130,000 | -11.3% |
| Other investments | 51/53 | €1,150,000 | €1,020,000 | -€130,000 | -11.3% |
| Cash at bank and in hand | 54/58 | €401,880 | €487,752 | +€85,872 | +21.4% |
| Deferred charges and accrued income | 490/1 | €39,323 | €26,584 | -€12,740 | -32.4% |
| Total equity and liabilities | 10/49 | €2,433,180 | €2,453,369 | +€20,188 | +0.8% |
| Equity | 10/15 | €788,495 | €943,870 | +€155,375 | +19.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €129,200 | €171,300 | +€42,100 | +32.6% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,250 | €126,300 | +€21,050 | +20.0% |
| Distributable reserves | 133 | €17,800 | €38,850 | +€21,050 | +118.3% |
| Profit (loss) carried forward | 14 | €597,795 | €711,070 | +€113,275 | +18.9% |
| Amounts payable | 17/49 | €1,644,686 | €1,509,499 | -€135,187 | -8.2% |
| Amounts payable within one year | 42/48 | €1,584,615 | €1,469,419 | -€115,196 | -7.3% |
| Trade debts | 44 | €1,140,070 | €1,095,087 | -€44,983 | -3.9% |
| Suppliers | 440/4 | €1,140,070 | €1,095,087 | -€44,983 | -3.9% |
| Taxes, remuneration and social security | 45 | €199,501 | €216,594 | +€17,093 | +8.6% |
| Taxes | 450/3 | €8,531 | €10,359 | +€1,828 | +21.4% |
| Remuneration and social security | 454/9 | €190,969 | €206,235 | +€15,266 | +8.0% |
| Other amounts payable | 47/48 | €245,044 | €157,738 | -€87,307 | -35.6% |
| Accrued charges and deferred income | 492/3 | €60,071 | €40,080 | -€19,991 | -33.3% |
| Operating income | 70/76A | €15,295,390 | €15,732,259 | +€436,869 | +2.9% |
| Turnover | 70 | €14,847,104 | €15,288,337 | +€441,234 | +3.0% |
| Other operating income | 74 | €448,287 | €443,922 | -€4,365 | -1.0% |
| Operating charges | 60/66A | €14,742,157 | €15,293,394 | +€551,238 | +3.7% |
| Goods for resale, raw materials and consumables | 60 | €12,398,949 | €12,827,271 | +€428,323 | +3.5% |
| Purchases | 600/8 | €12,361,495 | €12,872,140 | +€510,645 | +4.1% |
| Change in stocks: decrease (increase) | 609 | €37,454 | -€44,869 | -€82,322 | |
| Services and other goods | 61 | €1,025,715 | €1,115,127 | +€89,412 | +8.7% |
| Remuneration, social security and pensions | 62 | €1,245,131 | €1,271,245 | +€26,114 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,980 | €59,183 | +€2,203 | +3.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,209 | €4,012 | +€5,221 | |
| Other operating charges | 640/8 | €16,592 | €16,556 | -€36 | -0.2% |
| Operating profit (loss) | 9901 | €553,234 | €438,865 | -€114,369 | -20.7% |
| Financial income | 75/76B | €40,508 | €37,769 | -€2,739 | -6.8% |
| Recurring financial income | 75 | €40,508 | €37,769 | -€2,739 | -6.8% |
| Income from financial fixed assets | 750 | €301 | €513 | +€212 | +70.5% |
| Income from current assets | 751 | €23,467 | €26,861 | +€3,394 | +14.5% |
| Other financial income | 752/9 | €16,740 | €10,395 | -€6,345 | -37.9% |
| Financial charges | 65/66B | €34,353 | €29,612 | -€4,741 | -13.8% |
| Recurring financial charges | 65 | €34,353 | €29,612 | -€4,741 | -13.8% |
| Debt charges | 650 | €27,673 | €25,705 | -€1,968 | -7.1% |
| Other financial charges | 652/9 | €6,680 | €3,907 | -€2,774 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €559,389 | €447,022 | -€112,367 | -20.1% |
| Income taxes | 67/77 | €158,333 | €131,647 | -€26,686 | -16.9% |
| Taxes | 670/3 | €166,754 | €167,510 | +€756 | +0.5% |
| Tax adjustments and reversals of tax provisions | 77 | €8,420 | €35,863 | +€27,442 | +325.9% |
| Profit (loss) for the period | 9904 | €401,055 | €315,375 | -€85,680 | -21.4% |
| Transfer from tax-exempt reserves | 789 | €17,800 | €21,050 | +€3,250 | +18.3% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €42,100 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €376,755 | €294,325 | -€82,430 | -21.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.