TIKALA: 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.
TIKALA
Largest movements
- Cash +€23,691
up €23,691 (+49.5%), from €47,866 to €71,557
mainly Net result for the year (+€63,535) and Other debts (+€20,505)
- Tangible fixed assets -€3,870
down €3,870 (-15.5%), from €25,013 to €21,143
of which Furniture and vehicles: -€8,886
- Receivables within one year -€3,490
down €3,490 (-84.0%), from €4,154 to €664
- Other debts +€20,505
up €20,505 (+61.2%), from €33,500 to €54,005
- Short-term financial debts -€5,912
no longer reported in 2025 (was €5,912)
- Tax, wage and social debts +€2,983
up €2,983 (+18.7%), from €15,916 to €18,899
- Trade debts -€1,245
no longer reported in 2025 (was €1,245)
- Gross operating margin +€44,172
up €44,172 (+89.4%), from €49,417 to €93,589
- Taxes +€2,913
up €2,913 (+18.0%), from €16,191 to €19,104
- Staff costs -€1,038
down €1,038 (-65.4%), from €1,588 to €550
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 | €77,033 | €93,365 | +€16,332 | +21.2% |
| Fixed assets | 21/28 | €25,013 | €21,143 | -€3,870 | -15.5% |
| Tangible fixed assets | 22/27 | €25,013 | €21,143 | -€3,870 | -15.5% |
| Plant, machinery and equipment | 23 | €2,306 | €7,323 | +€5,016 | +217.5% |
| Furniture and vehicles | 24 | €22,707 | €13,821 | -€8,886 | -39.1% |
| Current assets | 29/58 | €52,020 | €72,221 | +€20,202 | +38.8% |
| Amounts receivable within one year | 40/41 | €4,154 | €664 | -€3,490 | -84.0% |
| Other amounts receivable | 41 | €4,154 | €664 | -€3,490 | -84.0% |
| Cash at bank and in hand | 54/58 | €47,866 | €71,557 | +€23,691 | +49.5% |
| Total equity and liabilities | 10/49 | €77,033 | €93,365 | +€16,332 | +21.2% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Amounts payable | 17/49 | €56,573 | €72,905 | +€16,332 | +28.9% |
| Amounts payable within one year | 42/48 | €56,573 | €72,905 | +€16,332 | +28.9% |
| Financial debts | 43 | €5,912 | - | -€5,912 | |
| Credit institutions | 430/8 | €5,912 | - | -€5,912 | |
| Trade debts | 44 | €1,245 | - | -€1,245 | |
| Suppliers | 440/4 | €1,245 | - | -€1,245 | |
| Taxes, remuneration and social security | 45 | €15,916 | €18,899 | +€2,983 | +18.7% |
| Taxes | 450/3 | €15,916 | €18,899 | +€2,983 | +18.7% |
| Other amounts payable | 47/48 | €33,500 | €54,005 | +€20,505 | +61.2% |
| Remuneration, social security and pensions | 62 | €1,588 | €550 | -€1,038 | -65.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,504 | €9,809 | +€305 | +3.2% |
| Other operating charges | 640/8 | €305 | €418 | +€113 | +37.0% |
| Gross operating margin | 9900 | €49,417 | €93,589 | +€44,172 | +89.4% |
| Operating profit (loss) | 9901 | €38,020 | €82,812 | +€44,791 | +117.8% |
| Financial income | 75/76B | €80 | €0 | -€80 | -100.0% |
| Recurring financial income | 75 | €80 | €0 | -€80 | -100.0% |
| Financial charges | 65/66B | €194 | €173 | -€21 | -11.0% |
| Recurring financial charges | 65 | €194 | €173 | -€21 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €37,907 | €82,639 | +€44,733 | +118.0% |
| Income taxes | 67/77 | €16,191 | €19,104 | +€2,913 | +18.0% |
| Profit (loss) for the period | 9904 | €21,716 | €63,535 | +€41,820 | +192.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,716 | €63,535 | +€41,820 | +192.6% |
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 3 October 2026 via checked.be.