TIKA: 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.
TIKA
Largest movements
- Cash -€53,389
down €53,389 (-70.8%), from €75,457 to €22,068
mainly Contributions, distributions and other (-€908,000)
- Profit (loss) carried forward -€54,714
down €54,714 (-21.7%), from €252,148 to €197,433
- Financial income +€143,000
up €143,000 (+20.0%), from €715,000 to €858,000
- Gross operating margin +€4,575
up €4,575 (+57.5%), from -€7,954 to -€3,380
- Financial charges +€106
up €106 (+15.0%), from €709 to €815
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €755,149 | €700,908 | -€54,241 | -7.2% |
| Fixed assets | 21/28 | €677,402 | €677,402 | = | 0.0% |
| Financial fixed assets | 28 | €677,402 | €677,402 | = | 0.0% |
| Current assets | 29/58 | €77,747 | €23,506 | -€54,241 | -69.8% |
| Amounts receivable within one year | 40/41 | €854 | €0 | -€854 | -100.0% |
| Other amounts receivable | 41 | €854 | €0 | -€854 | -100.0% |
| Cash at bank and in hand | 54/58 | €75,457 | €22,068 | -€53,389 | -70.8% |
| Deferred charges and accrued income | 490/1 | €1,436 | €1,438 | +€2 | +0.1% |
| Total equity and liabilities | 10/49 | €755,149 | €700,908 | -€54,241 | -7.2% |
| Equity | 10/15 | €753,149 | €698,435 | -€54,714 | -7.3% |
| Contributions | 10/11 | €443,956 | €443,956 | = | 0.0% |
| Capital | 10 | €443,956 | €443,956 | = | 0.0% |
| Issued capital | 100 | €443,956 | €443,956 | = | 0.0% |
| Reserves | 13 | €57,046 | €57,046 | = | 0.0% |
| Non-distributable reserves | 130/1 | €44,396 | €44,396 | = | 0.0% |
| Legal reserve | 130 | €44,396 | €44,396 | = | 0.0% |
| Distributable reserves | 133 | €12,650 | €12,650 | = | 0.0% |
| Profit (loss) carried forward | 14 | €252,148 | €197,433 | -€54,714 | -21.7% |
| Amounts payable | 17/49 | €2,000 | €2,473 | +€473 | +23.7% |
| Amounts payable within one year | 42/48 | €2,000 | €2,473 | +€473 | +23.7% |
| Trade debts | 44 | €2,000 | €2,473 | +€473 | +23.7% |
| Suppliers | 440/4 | €2,000 | €2,473 | +€473 | +23.7% |
| Non-recurring operating income | 76A | €0 | €2,498 | +€2,498 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€7,954 | -€3,380 | +€4,575 | +57.5% |
| Operating profit (loss) | 9901 | -€8,460 | -€3,899 | +€4,560 | +53.9% |
| Financial income | 75/76B | €715,000 | €858,000 | +€143,000 | +20.0% |
| Recurring financial income | 75 | €715,000 | €858,000 | +€143,000 | +20.0% |
| Financial charges | 65/66B | €709 | €815 | +€106 | +15.0% |
| Recurring financial charges | 65 | €709 | €815 | +€106 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | €705,832 | €853,286 | +€147,454 | +20.9% |
| Profit (loss) for the period | 9904 | €705,832 | €853,286 | +€147,454 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €705,832 | €853,286 | +€147,454 | +20.9% |
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 5 October 2026 via checked.be.