TIJL CONSTRUCT: 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.
TIJL CONSTRUCT
Largest movements
- Receivables within one year -€14,728
down €14,728 (-84.2%), from €17,489 to €2,761
of which Other amounts receivable: -€12,455
- Tangible fixed assets -€12,350
down €12,350 (-66.2%), from €18,651 to €6,301
of which Furniture and vehicles: -€12,000
- Cash +€7,352
up €7,352 (+550.1%), from €1,336 to €8,688
mainly Receivables within one year (+€14,728) and Depreciation (+€12,350)
- Debts after one year -€6,364
no longer reported in 2025 (was €6,364)
- Current portion of long-term debt -€5,917
down €5,917 (-48.2%), from €12,281 to €6,364
- Trade debts -€5,438
down €5,438 (-76.3%), from €7,127 to €1,688
- Tax, wage and social debts -€2,441
down €2,441 (-37.4%), from €6,529 to €4,088
- Profit (loss) carried forward +€415
up €415 (+7.0%), from -€5,930 to -€5,515
- Gross operating margin +€6,073
up €6,073 (+52.4%), from €11,585 to €17,658
- Financial charges +€1,618
up €1,618 (+136.3%), from €1,188 to €2,806
- Taxes -€1,501
down €1,501 (-59.3%), from €2,530 to €1,029
- Other operating charges -€664
down €664 (-37.6%), from €1,768 to €1,104
- Depreciation +€320
up €320 (+2.7%), from €12,030 to €12,350
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 | €38,029 | €18,285 | -€19,745 | -51.9% |
| Fixed assets | 21/28 | €18,651 | €6,301 | -€12,350 | -66.2% |
| Tangible fixed assets | 22/27 | €18,651 | €6,301 | -€12,350 | -66.2% |
| Plant, machinery and equipment | 23 | €1,719 | €1,369 | -€350 | -20.3% |
| Furniture and vehicles | 24 | €16,932 | €4,932 | -€12,000 | -70.9% |
| Current assets | 29/58 | €19,379 | €11,984 | -€7,395 | -38.2% |
| Amounts receivable within one year | 40/41 | €17,489 | €2,761 | -€14,728 | -84.2% |
| Trade receivables | 40 | €4,497 | €2,223 | -€2,273 | -50.6% |
| Other amounts receivable | 41 | €12,992 | €537 | -€12,455 | -95.9% |
| Cash at bank and in hand | 54/58 | €1,336 | €8,688 | +€7,352 | +550.1% |
| Deferred charges and accrued income | 490/1 | €553 | €535 | -€19 | -3.4% |
| Total equity and liabilities | 10/49 | €38,029 | €18,285 | -€19,745 | -51.9% |
| Equity | 10/15 | €5,728 | €6,144 | +€415 | +7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,658 | €6,658 | = | 0.0% |
| Distributable reserves | 133 | €6,658 | €6,658 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,930 | -€5,515 | +€415 | +7.0% |
| Amounts payable | 17/49 | €32,301 | €12,141 | -€20,160 | -62.4% |
| Amounts payable after more than one year | 17 | €6,364 | - | -€6,364 | |
| Financial debts | 170/4 | €6,364 | - | -€6,364 | |
| Amounts payable within one year | 42/48 | €25,937 | €12,141 | -€13,796 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €12,281 | €6,364 | -€5,917 | -48.2% |
| Trade debts | 44 | €7,127 | €1,688 | -€5,438 | -76.3% |
| Suppliers | 440/4 | €7,127 | €1,688 | -€5,438 | -76.3% |
| Taxes, remuneration and social security | 45 | €6,529 | €4,088 | -€2,441 | -37.4% |
| Taxes | 450/3 | €6,529 | €4,088 | -€2,441 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,030 | €12,350 | +€320 | +2.7% |
| Other operating charges | 640/8 | €1,768 | €1,104 | -€664 | -37.6% |
| Gross operating margin | 9900 | €11,585 | €17,658 | +€6,073 | +52.4% |
| Operating profit (loss) | 9901 | -€2,213 | €4,204 | +€6,417 | |
| Financial income | 75/76B | €0 | €46 | +€46 | +15366.7% |
| Recurring financial income | 75 | €0 | €46 | +€46 | +15366.7% |
| Financial charges | 65/66B | €1,188 | €2,806 | +€1,618 | +136.3% |
| Recurring financial charges | 65 | €1,188 | €2,806 | +€1,618 | +136.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,400 | €1,444 | +€4,845 | |
| Income taxes | 67/77 | €2,530 | €1,029 | -€1,501 | -59.3% |
| Profit (loss) for the period | 9904 | -€5,930 | €415 | +€6,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,930 | €415 | +€6,346 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.