tikoma: what changed
Two financial 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.
tikoma
Largest movements
- Receivables within one year +€8,750
up €8,750 (+14.0%), from €62,673 to €71,423
of which Other amounts receivable: +€59,577
- Tangible fixed assets -€8,556
down €8,556 (-6.3%), from €135,317 to €126,761
- Cash +€2,197
up €2,197 (+146.1%), from €1,503 to €3,700
mainly Depreciation (+€8,556) and Contributions, distributions and other (+€4,045)
- Equity +€5,189
up €5,189 (+18.6%), from €27,947 to €33,136
of which Contributions: +€19,800
- Debts within one year -€2,798
down €2,798 (-2.1%), from €134,546 to €131,748
- Turnover +€21,000
new in 2021: €21,000
- Gross operating margin -€6,106
down €6,106 (-25.3%), from €24,088 to €17,982
- Purchases and services +€3,171
new in 2021: €3,171
- Taxes +€2,174
up €2,174 (+53.7%), from €4,045 to €6,219
- Other operating charges +€1,277
new in 2021: €1,277
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,493 | €201,884 | +€2,391 | +1.2% |
| Fixed assets | 21/28 | €135,317 | €126,761 | -€8,556 | -6.3% |
| Tangible fixed assets | 22/27 | €135,317 | €126,761 | -€8,556 | -6.3% |
| Land and buildings | 22 | - | €126,761 | +€126,761 | |
| Current assets | 29/58 | €64,177 | €75,123 | +€10,946 | +17.1% |
| Amounts receivable within one year | 40/41 | €62,673 | €71,423 | +€8,750 | +14.0% |
| Trade receivables | 40 | - | €11,846 | +€11,846 | |
| Other amounts receivable | 41 | - | €59,577 | +€59,577 | |
| Cash at bank and in hand | 54/58 | €1,503 | €3,700 | +€2,197 | +146.1% |
| Total equity and liabilities | 10/49 | €199,493 | €201,884 | +€2,391 | +1.2% |
| Equity | 10/15 | €27,947 | €33,136 | +€5,189 | +18.6% |
| Contributions | 10/11 | - | €19,800 | +€19,800 | |
| Reserves | 13 | €449 | €449 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | - | €449 | +€449 | |
| Reserves not available under the articles | 1311 | - | €449 | +€449 | |
| Profit (loss) carried forward | 14 | €7,698 | €12,887 | +€5,189 | +67.4% |
| Amounts payable | 17/49 | €171,546 | €168,748 | -€2,798 | -1.6% |
| Amounts payable after more than one year | 17 | €37,000 | €37,000 | = | 0.0% |
| Financial debts | 170/4 | - | €37,000 | +€37,000 | |
| Amounts payable within one year | 42/48 | €134,546 | €131,748 | -€2,798 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | - | €3,900 | +€3,900 | |
| Trade debts | 44 | €121,161 | €121,238 | +€77 | +0.1% |
| Suppliers | 440/4 | - | €121,238 | +€121,238 | |
| Taxes, remuneration and social security | 45 | - | €2,174 | +€2,174 | |
| Taxes | 450/3 | - | €2,174 | +€2,174 | |
| Other amounts payable | 47/48 | - | €4,436 | +€4,436 | |
| Turnover | 70 | - | €21,000 | +€21,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €3,171 | +€3,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,556 | €8,556 | +€0 | 0.0% |
| Other operating charges | 640/8 | - | €1,277 | +€1,277 | |
| Gross operating margin | 9900 | €24,088 | €17,982 | -€6,106 | -25.3% |
| Operating profit (loss) | 9901 | €14,493 | €8,149 | -€6,344 | -43.8% |
| Financial charges | 65/66B | - | €786 | +€786 | |
| Recurring financial charges | 65 | €45 | €786 | +€741 | +1638.9% |
| Profit (loss) for the period before taxes | 9903 | €14,448 | €7,363 | -€7,085 | -49.0% |
| Income taxes | 67/77 | €4,045 | €6,219 | +€2,174 | +53.7% |
| Profit (loss) for the period | 9904 | €10,403 | €1,144 | -€9,259 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,403 | €1,144 | -€9,259 | -89.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.