TIM BISSCHOP: 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.
TIM BISSCHOP
Largest movements
- Tangible fixed assets +€31,542
up €31,542 (+588%), from €5,361 to €36,903
of which Furniture and vehicles: +€31,228
- Cash -€29,860
down €29,860 (-44.8%), from €66,582 to €36,722
mainly Investment in fixed assets (net) (-€38,070) and Tax, wage and social debts (-€5,290)
- Receivables within one year -€9,462
down €9,462 (-67.6%), from €13,998 to €4,536
of which Trade receivables: -€12,278
- Tax, wage and social debts -€5,290
down €5,290 (-35.7%), from €14,833 to €9,543
- Reserves -€2,783
down €2,783 (-4.1%), from €67,383 to €64,600
- Gross operating margin -€33,339
down €33,339 (-84.4%), from €39,506 to €6,167
- Taxes -€7,316
down €7,316 (-93.1%), from €7,861 to €546
- Depreciation +€4,975
up €4,975 (+320%), from €1,553 to €6,528
- Other operating charges +€1,435
up €1,435 (+370%), from €387 to €1,822
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.
Derived cash bridge
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 | €87,542 | €79,671 | -€7,872 | -9.0% |
| Fixed assets | 21/28 | €5,361 | €36,903 | +€31,542 | +588% |
| Tangible fixed assets | 22/27 | €5,361 | €36,903 | +€31,542 | +588% |
| Plant, machinery and equipment | 23 | €2,700 | €1,540 | -€1,161 | -43.0% |
| Furniture and vehicles | 24 | €2,661 | €33,888 | +€31,228 | +1,174% |
| Other tangible fixed assets | 26 | - | €1,475 | +€1,475 | |
| Current assets | 29/58 | €82,181 | €42,767 | -€39,414 | -48.0% |
| Amounts receivable within one year | 40/41 | €13,998 | €4,536 | -€9,462 | -67.6% |
| Trade receivables | 40 | €12,428 | €150 | -€12,278 | -98.8% |
| Other amounts receivable | 41 | €1,570 | €4,386 | +€2,816 | +179% |
| Cash at bank and in hand | 54/58 | €66,582 | €36,722 | -€29,860 | -44.8% |
| Deferred charges and accrued income | 490/1 | €1,600 | €1,509 | -€91 | -5.7% |
| Total equity and liabilities | 10/49 | €87,542 | €79,671 | -€7,872 | -9.0% |
| Equity | 10/15 | €70,383 | €67,600 | -€2,783 | -4.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,383 | €64,600 | -€2,783 | -4.1% |
| Distributable reserves | 133 | €67,383 | €64,600 | -€2,783 | -4.1% |
| Amounts payable | 17/49 | €17,160 | €12,071 | -€5,089 | -29.7% |
| Amounts payable within one year | 42/48 | €17,160 | €12,071 | -€5,089 | -29.7% |
| Trade debts | 44 | €2,327 | €2,529 | +€202 | +8.7% |
| Suppliers | 440/4 | €2,327 | €2,529 | +€202 | +8.7% |
| Taxes, remuneration and social security | 45 | €14,833 | €9,543 | -€5,290 | -35.7% |
| Taxes | 450/3 | €14,833 | €9,543 | -€5,290 | -35.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,553 | €6,528 | +€4,975 | +320% |
| Other operating charges | 640/8 | €387 | €1,822 | +€1,435 | +370% |
| Gross operating margin | 9900 | €39,506 | €6,167 | -€33,339 | -84.4% |
| Operating profit (loss) | 9901 | €37,566 | -€2,184 | -€39,750 | |
| Financial income | 75/76B | €0 | €2 | +€2 | +5,333% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +5,333% |
| Financial charges | 65/66B | €64 | €55 | -€8 | -12.8% |
| Recurring financial charges | 65 | €64 | €55 | -€8 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €37,502 | -€2,237 | -€39,740 | |
| Income taxes | 67/77 | €7,861 | €546 | -€7,316 | -93.1% |
| Profit (loss) for the period | 9904 | €29,641 | -€2,783 | -€32,424 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,641 | -€2,783 | -€32,424 |
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 17 October 2026 via checked.be.