TILA: 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.
TILA
Largest movements
- Cash -€32,783
down €32,783 (-54.1%), from €60,652 to €27,869
mainly Contributions, distributions and other (-€77,759) and Tax, wage and social debts (-€14,033)
- Deferred charges and accrued income -€5,691
down €5,691 (-38.3%), from €14,853 to €9,161
- Receivables within one year +€2,203
up €2,203 (+14.0%), from €15,730 to €17,933
of which Other amounts receivable: +€2,203
- Tangible fixed assets +€1,446
up €1,446 (+35.7%), from €4,047 to €5,493
of which Furniture and vehicles: +€3,074
- Reserves -€62,759
down €62,759 (-100.0%), from €62,759 to €0
- Other debts +€39,850
up €39,850 (+3090.9%), from €1,289 to €41,139
- Tax, wage and social debts -€14,033
down €14,033 (-53.6%), from €26,183 to €12,151
- Profit (loss) carried forward +€1,283
up €1,283, from €0 to €1,283
- Gross operating margin -€8,691
down €8,691 (-25.9%), from €33,504 to €24,813
- Taxes -€1,601
down €1,601 (-21.6%), from €7,398 to €5,797
- Depreciation +€482
up €482 (+33.1%), from €1,456 to €1,937
- Other operating charges -€379
down €379 (-37.8%), from €1,004 to €625
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 | €95,281 | €60,456 | -€34,825 | -36.5% |
| Fixed assets | 21/28 | €4,047 | €5,493 | +€1,446 | +35.7% |
| Tangible fixed assets | 22/27 | €4,047 | €5,493 | +€1,446 | +35.7% |
| Plant, machinery and equipment | 23 | €4,047 | €2,419 | -€1,628 | -40.2% |
| Furniture and vehicles | 24 | - | €3,074 | +€3,074 | |
| Current assets | 29/58 | €91,234 | €54,963 | -€36,271 | -39.8% |
| Amounts receivable within one year | 40/41 | €15,730 | €17,933 | +€2,203 | +14.0% |
| Trade receivables | 40 | €15,730 | €15,730 | = | 0.0% |
| Other amounts receivable | 41 | - | €2,203 | +€2,203 | |
| Cash at bank and in hand | 54/58 | €60,652 | €27,869 | -€32,783 | -54.1% |
| Deferred charges and accrued income | 490/1 | €14,853 | €9,161 | -€5,691 | -38.3% |
| Total equity and liabilities | 10/49 | €95,281 | €60,456 | -€34,825 | -36.5% |
| Equity | 10/15 | €67,759 | €6,283 | -€61,475 | -90.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,759 | €0 | -€62,759 | -100.0% |
| Distributable reserves | 133 | €62,759 | €0 | -€62,759 | -100.0% |
| Profit (loss) carried forward | 14 | €0 | €1,283 | +€1,283 | |
| Amounts payable | 17/49 | €27,523 | €54,173 | +€26,650 | +96.8% |
| Amounts payable within one year | 42/48 | €27,523 | €54,173 | +€26,650 | +96.8% |
| Trade debts | 44 | €50 | €883 | +€833 | +1670.6% |
| Suppliers | 440/4 | €50 | €883 | +€833 | +1670.6% |
| Taxes, remuneration and social security | 45 | €26,183 | €12,151 | -€14,033 | -53.6% |
| Taxes | 450/3 | €26,183 | €12,151 | -€14,033 | -53.6% |
| Other amounts payable | 47/48 | €1,289 | €41,139 | +€39,850 | +3090.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,456 | €1,937 | +€482 | +33.1% |
| Other operating charges | 640/8 | €1,004 | €625 | -€379 | -37.8% |
| Gross operating margin | 9900 | €33,504 | €24,813 | -€8,691 | -25.9% |
| Operating profit (loss) | 9901 | €31,044 | €22,250 | -€8,793 | -28.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €141 | €170 | +€30 | +21.2% |
| Recurring financial charges | 65 | €141 | €170 | +€30 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €30,903 | €22,081 | -€8,822 | -28.5% |
| Income taxes | 67/77 | €7,398 | €5,797 | -€1,601 | -21.6% |
| Profit (loss) for the period | 9904 | €23,505 | €16,283 | -€7,222 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,505 | €16,283 | -€7,222 | -30.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.