TIKKANTOOR DEVANO: 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.
TIKKANTOOR DEVANO
Largest movements
- Receivables within one year -€3,714
down €3,714 (-27.2%), from €13,645 to €9,931
of which Trade receivables: -€2,320
- Tangible fixed assets +€1,282
up €1,282 (+17.0%), from €7,537 to €8,820
of which Land and buildings: +€1,715
- Profit (loss) carried forward -€2,112
down €2,112 (-21.6%), from -€9,772 to -€11,884
- Gross operating margin +€4,250
up €4,250 (+81.4%), from -€5,217 to -€968
- Financial income -€578
down €578 (-27.6%), from €2,096 to €1,518
- Depreciation +€559
up €559 (+73.7%), from €757 to €1,316
- Taxes +€88
up €88 (+38.4%), from €229 to €317
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 | €70,148 | €67,417 | -€2,731 | -3.9% |
| Fixed assets | 21/28 | €7,537 | €8,820 | +€1,282 | +17.0% |
| Tangible fixed assets | 22/27 | €7,537 | €8,820 | +€1,282 | +17.0% |
| Land and buildings | 22 | €7,104 | €8,820 | +€1,715 | +24.1% |
| Furniture and vehicles | 24 | €433 | €0 | -€433 | -100.0% |
| Current assets | 29/58 | €62,611 | €58,598 | -€4,013 | -6.4% |
| Amounts receivable after more than one year | 29 | €45,500 | €45,500 | = | 0.0% |
| Other amounts receivable | 291 | €45,500 | €45,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,645 | €9,931 | -€3,714 | -27.2% |
| Trade receivables | 40 | €5,133 | €2,813 | -€2,320 | -45.2% |
| Other amounts receivable | 41 | €8,511 | €7,118 | -€1,393 | -16.4% |
| Cash at bank and in hand | 54/58 | €349 | €247 | -€102 | -29.3% |
| Deferred charges and accrued income | 490/1 | €3,118 | €2,920 | -€197 | -6.3% |
| Total equity and liabilities | 10/49 | €70,148 | €67,417 | -€2,731 | -3.9% |
| Equity | 10/15 | €68,187 | €66,074 | -€2,112 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,358 | €59,358 | = | 0.0% |
| Distributable reserves | 133 | €59,358 | €59,358 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,772 | -€11,884 | -€2,112 | -21.6% |
| Amounts payable | 17/49 | €1,961 | €1,343 | -€618 | -31.5% |
| Amounts payable within one year | 42/48 | €1,961 | €1,343 | -€618 | -31.5% |
| Trade debts | 44 | €71 | €0 | -€71 | -100.0% |
| Suppliers | 440/4 | €71 | €0 | -€71 | -100.0% |
| Taxes, remuneration and social security | 45 | €1,890 | €1,343 | -€547 | -28.9% |
| Taxes | 450/3 | €1,890 | €1,343 | -€547 | -28.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €757 | €1,316 | +€559 | +73.7% |
| Other operating charges | 640/8 | €899 | €928 | +€30 | +3.3% |
| Gross operating margin | 9900 | -€5,217 | -€968 | +€4,250 | +81.4% |
| Operating profit (loss) | 9901 | -€6,873 | -€3,212 | +€3,661 | +53.3% |
| Financial income | 75/76B | €2,096 | €1,518 | -€578 | -27.6% |
| Recurring financial income | 75 | €2,096 | €1,518 | -€578 | -27.6% |
| Financial charges | 65/66B | €97 | €101 | +€4 | +4.2% |
| Recurring financial charges | 65 | €97 | €101 | +€4 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,874 | -€1,795 | +€3,079 | +63.2% |
| Income taxes | 67/77 | €229 | €317 | +€88 | +38.4% |
| Profit (loss) for the period | 9904 | -€5,104 | -€2,112 | +€2,991 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,104 | -€2,112 | +€2,991 | +58.6% |
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 5 October 2026 via checked.be.