TIKS: 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.
TIKS
Largest movements
- Receivables within one year +€4,540
up €4,540 (+34.1%), from €13,319 to €17,859
of which Other amounts receivable: +€4,525
- Profit (loss) carried forward +€3,281
up €3,281, from -€1,221 to €2,060
- Tax, wage and social debts +€2,138
up €2,138 (+103.7%), from €2,062 to €4,200
of which Taxes: +€1,938
- Trade debts -€897
no longer reported in 2023 (was €897)
- Gross operating margin +€11,269
up €11,269, from -€7,835 to €3,434
- Taxes +€9,446
no longer reported in 2023 (was -€9,446)
- Other operating charges -€1,343
no longer reported in 2023 (was €1,343)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,138 | €18,660 | +€4,522 | +32.0% |
| Fixed assets | 21/28 | €200 | €200 | = | 0.0% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €13,938 | €18,460 | +€4,522 | +32.4% |
| Stocks and contracts in progress | 3 | €597 | €597 | = | 0.0% |
| Stocks | 30/36 | €597 | €597 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,319 | €17,859 | +€4,540 | +34.1% |
| Trade receivables | 40 | €3,896 | €3,911 | +€15 | +0.4% |
| Other amounts receivable | 41 | €9,423 | €13,948 | +€4,525 | +48.0% |
| Cash at bank and in hand | 54/58 | €22 | €4 | -€18 | -82.1% |
| Total equity and liabilities | 10/49 | €14,138 | €18,660 | +€4,522 | +32.0% |
| Equity | 10/15 | €11,179 | €14,460 | +€3,281 | +29.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,221 | €2,060 | +€3,281 | |
| Amounts payable | 17/49 | €2,959 | €4,200 | +€1,240 | +41.9% |
| Amounts payable within one year | 42/48 | €2,959 | €4,200 | +€1,240 | +41.9% |
| Trade debts | 44 | €897 | - | -€897 | |
| Suppliers | 440/4 | €897 | - | -€897 | |
| Taxes, remuneration and social security | 45 | €2,062 | €4,200 | +€2,138 | +103.7% |
| Taxes | 450/3 | €2,062 | €4,000 | +€1,938 | +94.0% |
| Remuneration and social security | 454/9 | - | €200 | +€200 | |
| Other operating charges | 640/8 | €1,343 | - | -€1,343 | |
| Gross operating margin | 9900 | -€7,835 | €3,434 | +€11,269 | |
| Operating profit (loss) | 9901 | -€9,178 | €3,434 | +€12,612 | |
| Financial charges | 65/66B | €153 | €153 | -€0 | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,331 | €3,281 | +€12,612 | |
| Income taxes | 67/77 | -€9,446 | - | +€9,446 | |
| Profit (loss) for the period | 9904 | €114 | €3,281 | +€3,167 | +2768.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114 | €3,281 | +€3,167 | +2768.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.