TIKL: 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.
TIKL
Largest movements
- Cash +€3,717
up €3,717 (+61.3%), from €6,062 to €9,779
mainly Depreciation (+€2,758) and Other debts (+€487)
- Tangible fixed assets -€2,758
down €2,758 (-3.0%), from €92,026 to €89,268
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€503
down €503 (-31.8%), from €1,581 to €1,078
- Gross operating margin +€321
up €321 (+7.2%), from €4,449 to €4,770
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 | €98,089 | €99,177 | +€1,088 | +1.1% |
| Fixed assets | 21/28 | €92,026 | €89,268 | -€2,758 | -3.0% |
| Tangible fixed assets | 22/27 | €92,026 | €89,268 | -€2,758 | -3.0% |
| Land and buildings | 22 | €92,026 | €89,268 | -€2,758 | -3.0% |
| Current assets | 29/58 | €6,062 | €9,909 | +€3,847 | +63.5% |
| Amounts receivable within one year | 40/41 | €0 | €130 | +€130 | |
| Other amounts receivable | 41 | €0 | €130 | +€130 | |
| Cash at bank and in hand | 54/58 | €6,062 | €9,779 | +€3,717 | +61.3% |
| Total equity and liabilities | 10/49 | €98,089 | €99,177 | +€1,088 | +1.1% |
| Equity | 10/15 | €39,453 | €39,227 | -€226 | -0.6% |
| Contributions | 10/11 | €23,123 | €23,123 | = | 0.0% |
| Reserves | 13 | €16,330 | €16,104 | -€226 | -1.4% |
| Tax-exempt reserves | 132 | €23 | €23 | = | 0.0% |
| Distributable reserves | 133 | €16,307 | €16,081 | -€226 | -1.4% |
| Amounts payable | 17/49 | €58,636 | €59,950 | +€1,314 | +2.2% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,274 | €8,200 | +€926 | +12.7% |
| Trade debts | 44 | €669 | €1,109 | +€439 | +65.7% |
| Suppliers | 440/4 | €669 | €1,109 | +€439 | +65.7% |
| Other amounts payable | 47/48 | €6,605 | €7,091 | +€487 | +7.4% |
| Accrued charges and deferred income | 492/3 | €1,362 | €1,750 | +€388 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,758 | €2,758 | = | 0.0% |
| Other operating charges | 640/8 | €1,126 | €1,160 | +€34 | +3.1% |
| Gross operating margin | 9900 | €4,449 | €4,770 | +€321 | +7.2% |
| Operating profit (loss) | 9901 | €565 | €852 | +€287 | +50.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,581 | €1,078 | -€503 | -31.8% |
| Recurring financial charges | 65 | €1,581 | €1,078 | -€503 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,016 | -€226 | +€790 | +77.8% |
| Profit (loss) for the period | 9904 | -€1,016 | -€226 | +€790 | +77.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,016 | -€226 | +€790 | +77.8% |
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.