TIKRA: 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.
TIKRA
Largest movements
- Tangible fixed assets +€73,744
up €73,744 (+10.4%), from €707,012 to €780,756
- Stocks and contracts +€34,800
new in 2024: €34,800
- Profit (loss) carried forward +€83,723
up €83,723 (+90.2%), from €92,818 to €176,542
- Debts after one year -€72,000
down €72,000 (-13.1%), from €551,234 to €479,234
- Trade debts +€64,888
up €64,888 (+193%), from €33,671 to €98,559
- Tax, wage and social debts +€63,361
up €63,361 (+102%), from €62,130 to €125,491
- Current portion of long-term debt -€20,711
down €20,711 (-21.5%), from €96,186 to €75,475
- Gross operating margin +€57,122
up €57,122 (+28.0%), from €204,108 to €261,229
- Write-downs -€30,816
down €30,816 (-100%), from €30,816 to €0
- Taxes -€9,895
down €9,895 (-31.2%), from €31,690 to €21,795
- Depreciation +€5,840
up €5,840 (+29.0%), from €20,111 to €25,951
From the 2023 result to the 2024 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €911,450 | €1,029,237 | +€117,786 | +12.9% |
| Fixed assets | 21/28 | €707,719 | €781,227 | +€73,508 | +10.4% |
| Intangible fixed assets | 21 | €706 | €471 | -€235 | -33.3% |
| Tangible fixed assets | 22/27 | €707,012 | €780,756 | +€73,744 | +10.4% |
| Land and buildings | 22 | €691,718 | €717,519 | +€25,801 | +3.7% |
| Plant, machinery and equipment | 23 | €7,030 | €31,843 | +€24,813 | +353% |
| Furniture and vehicles | 24 | €8,264 | €31,394 | +€23,130 | +280% |
| Current assets | 29/58 | €203,732 | €248,010 | +€44,278 | +21.7% |
| Stocks and contracts in progress | 3 | - | €34,800 | +€34,800 | |
| Contracts in progress | 37 | - | €34,800 | +€34,800 | |
| Amounts receivable within one year | 40/41 | €203,643 | €211,991 | +€8,348 | +4.1% |
| Trade receivables | 40 | €143,822 | €211,991 | +€68,169 | +47.4% |
| Other amounts receivable | 41 | €59,821 | €0 | -€59,821 | -100% |
| Cash at bank and in hand | 54/58 | €13 | €1,219 | +€1,206 | +9,121% |
| Deferred charges and accrued income | 490/1 | €76 | €0 | -€76 | -100% |
| Total equity and liabilities | 10/49 | €911,450 | €1,029,237 | +€117,786 | +12.9% |
| Equity | 10/15 | €93,818 | €177,542 | +€83,723 | +89.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,818 | €176,542 | +€83,723 | +90.2% |
| Amounts payable | 17/49 | €817,632 | €851,695 | +€34,063 | +4.2% |
| Amounts payable after more than one year | 17 | €551,234 | €479,234 | -€72,000 | -13.1% |
| Financial debts | 170/4 | €551,234 | €479,234 | -€72,000 | -13.1% |
| Amounts payable within one year | 42/48 | €266,398 | €372,461 | +€106,063 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €96,186 | €75,475 | -€20,711 | -21.5% |
| Trade debts | 44 | €33,671 | €98,559 | +€64,888 | +193% |
| Suppliers | 440/4 | €33,671 | €98,559 | +€64,888 | +193% |
| Taxes, remuneration and social security | 45 | €62,130 | €125,491 | +€63,361 | +102% |
| Taxes | 450/3 | €62,130 | €125,491 | +€63,361 | +102% |
| Other amounts payable | 47/48 | €74,411 | €72,936 | -€1,475 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,111 | €25,951 | +€5,840 | +29.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,816 | €0 | -€30,816 | -100% |
| Other operating charges | 640/8 | €4,960 | €3,891 | -€1,069 | -21.5% |
| Gross operating margin | 9900 | €204,108 | €261,229 | +€57,122 | +28.0% |
| Operating profit (loss) | 9901 | €148,221 | €231,387 | +€83,166 | +56.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €838 | €545 | -€293 | -34.9% |
| Recurring financial charges | 65 | €838 | €545 | -€293 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €147,382 | €230,842 | +€83,460 | +56.6% |
| Income taxes | 67/77 | €31,690 | €21,795 | -€9,895 | -31.2% |
| Profit (loss) for the period | 9904 | €115,692 | €209,047 | +€93,355 | +80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €115,692 | €209,047 | +€93,355 | +80.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.