TIJDLOOS: 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.
TIJDLOOS
Largest movements
- Tangible fixed assets +€14,279
up €14,279 (+81.5%), from €17,528 to €31,807
of which Plant, machinery and equipment: +€21,273
- Deferred charges and accrued income +€3,397
up €3,397 (+1,363%), from €249 to €3,646
- Stocks and contracts -€1,400
down €1,400 (-19.7%), from €7,122 to €5,723
- Receivables within one year +€844
up €844 (+36.3%), from €2,325 to €3,168
of which Trade receivables: +€825
- Cash -€840
down €840 (-17.5%), from €4,794 to €3,955
mainly Investment in fixed assets (net) (-€24,434) and Debts after one year (-€7,046)
- Other debts +€10,271
up €10,271 (+58.8%), from €17,460 to €27,731
- Trade debts +€8,323
up €8,323 (+367%), from €2,268 to €10,591
- Debts after one year -€7,046
down €7,046 (-69.1%), from €10,200 to €3,154
- Profit (loss) carried forward +€4,840
up €4,840 (+6.0%), from -€81,133 to -€76,293
- Gross operating margin +€42,367
up €42,367, from -€21,595 to €20,773
- Depreciation +€2,903
up €2,903 (+40.0%), from €7,253 to €10,155
- Other operating charges -€729
down €729 (-12.6%), from €5,777 to €5,048
- Financial charges -€423
down €423 (-32.4%), from €1,308 to €885
- Taxes -€422
no longer reported in 2025 (was €422)
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 | €33,935 | €50,215 | +€16,280 | +48.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €19,445 | €33,723 | +€14,279 | +73.4% |
| Tangible fixed assets | 22/27 | €17,528 | €31,807 | +€14,279 | +81.5% |
| Plant, machinery and equipment | 23 | €625 | €21,898 | +€21,273 | +3,406% |
| Furniture and vehicles | 24 | €16,904 | €9,909 | -€6,995 | -41.4% |
| Financial fixed assets | 28 | €1,916 | €1,916 | = | 0.0% |
| Current assets | 29/58 | €14,490 | €16,491 | +€2,001 | +13.8% |
| Stocks and contracts in progress | 3 | €7,122 | €5,723 | -€1,400 | -19.7% |
| Stocks | 30/36 | €7,122 | €5,723 | -€1,400 | -19.7% |
| Amounts receivable within one year | 40/41 | €2,325 | €3,168 | +€844 | +36.3% |
| Trade receivables | 40 | €2,325 | €3,149 | +€825 | +35.5% |
| Other amounts receivable | 41 | - | €19 | +€19 | |
| Cash at bank and in hand | 54/58 | €4,794 | €3,955 | -€840 | -17.5% |
| Deferred charges and accrued income | 490/1 | €249 | €3,646 | +€3,397 | +1,363% |
| Total equity and liabilities | 10/49 | €33,935 | €50,215 | +€16,280 | +48.0% |
| Equity | 10/15 | -€7,038 | -€2,198 | +€4,840 | +68.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €24,095 | €24,095 | = | 0.0% |
| Distributable reserves | 133 | €24,095 | €24,095 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,133 | -€76,293 | +€4,840 | +6.0% |
| Amounts payable | 17/49 | €40,973 | €52,413 | +€11,440 | +27.9% |
| Amounts payable after more than one year | 17 | €10,200 | €3,154 | -€7,046 | -69.1% |
| Financial debts | 170/4 | €10,200 | €3,154 | -€7,046 | -69.1% |
| Amounts payable within one year | 42/48 | €30,773 | €49,259 | +€18,486 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €6,989 | €7,046 | +€57 | +0.8% |
| Trade debts | 44 | €2,268 | €10,591 | +€8,323 | +367% |
| Suppliers | 440/4 | €2,268 | €10,591 | +€8,323 | +367% |
| Taxes, remuneration and social security | 45 | €4,056 | €3,892 | -€165 | -4.1% |
| Taxes | 450/3 | €4,056 | €3,892 | -€165 | -4.1% |
| Other amounts payable | 47/48 | €17,460 | €27,731 | +€10,271 | +58.8% |
| Remuneration, social security and pensions | 62 | €123 | €163 | +€40 | +32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,253 | €10,155 | +€2,903 | +40.0% |
| Other operating charges | 640/8 | €5,777 | €5,048 | -€729 | -12.6% |
| Gross operating margin | 9900 | -€21,595 | €20,773 | +€42,367 | |
| Operating profit (loss) | 9901 | -€34,748 | €5,407 | +€40,154 | |
| Financial income | 75/76B | €294 | €318 | +€24 | +8.2% |
| Recurring financial income | 75 | €294 | €318 | +€24 | +8.2% |
| Financial charges | 65/66B | €1,308 | €885 | -€423 | -32.4% |
| Recurring financial charges | 65 | €1,308 | €885 | -€423 | -32.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,762 | €4,840 | +€40,602 | |
| Income taxes | 67/77 | €422 | - | -€422 | |
| Profit (loss) for the period | 9904 | -€36,184 | €4,840 | +€41,024 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,184 | €4,840 | +€41,024 |
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 17 October 2026 via checked.be.