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 +€58,494
up €58,494 (+129.8%), from €45,067 to €103,561
mainly Depreciation (+€53,813) and Receivables within one year (+€14,575)
- Tangible fixed assets -€51,649
down €51,649 (-1.6%), from €3.2m to €3.1m
of which Land and buildings: -€50,245
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€2,104
down €2,104 (-4.2%), from €49,612 to €47,508
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 | €3,237,613 | €3,229,995 | -€7,618 | -0.2% |
| Fixed assets | 21/28 | €3,177,551 | €3,125,902 | -€51,649 | -1.6% |
| Tangible fixed assets | 22/27 | €3,177,551 | €3,125,902 | -€51,649 | -1.6% |
| Land and buildings | 22 | €3,151,418 | €3,101,174 | -€50,245 | -1.6% |
| Plant, machinery and equipment | 23 | €22,801 | €21,834 | -€967 | -4.2% |
| Furniture and vehicles | 24 | €3,332 | €2,895 | -€437 | -13.1% |
| Current assets | 29/58 | €60,062 | €104,093 | +€44,031 | +73.3% |
| Amounts receivable within one year | 40/41 | €14,575 | €0 | -€14,575 | -100.0% |
| Other amounts receivable | 41 | €14,575 | €0 | -€14,575 | -100.0% |
| Cash at bank and in hand | 54/58 | €45,067 | €103,561 | +€58,494 | +129.8% |
| Deferred charges and accrued income | 490/1 | €420 | €532 | +€112 | +26.7% |
| Total equity and liabilities | 10/49 | €3,237,613 | €3,229,995 | -€7,618 | -0.2% |
| Equity | 10/15 | €2,812 | -€4,208 | -€7,019 | |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,188 | -€54,208 | -€7,019 | -14.9% |
| Amounts payable | 17/49 | €3,234,801 | €3,234,203 | -€599 | 0.0% |
| Amounts payable within one year | 42/48 | €3,234,801 | €3,234,203 | -€599 | 0.0% |
| Trade debts | 44 | €1,227 | €1,033 | -€194 | -15.8% |
| Suppliers | 440/4 | €1,227 | €1,033 | -€194 | -15.8% |
| Taxes, remuneration and social security | 45 | €3,055 | €3,087 | +€32 | +1.0% |
| Taxes | 450/3 | €3,055 | €3,087 | +€32 | +1.0% |
| Other amounts payable | 47/48 | €3,230,519 | €3,230,083 | -€436 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,512 | €53,813 | +€301 | +0.6% |
| Other operating charges | 640/8 | €439 | €555 | +€116 | +26.5% |
| Gross operating margin | 9900 | €49,612 | €47,508 | -€2,104 | -4.2% |
| Operating profit (loss) | 9901 | -€4,339 | -€6,860 | -€2,522 | -58.1% |
| Financial charges | 65/66B | €135 | €159 | +€24 | +17.8% |
| Recurring financial charges | 65 | €135 | €159 | +€24 | +17.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,474 | -€7,019 | -€2,546 | -56.9% |
| Profit (loss) for the period | 9904 | -€4,474 | -€7,019 | -€2,546 | -56.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,474 | -€7,019 | -€2,546 | -56.9% |
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 6 October 2026 via checked.be.