TIM & CO: 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 & CO
Largest movements
- Cash -€13,571
down €13,571 (-90.6%), from €14,986 to €1,415
mainly Net result for the year (-€13,785) and Trade debts (-€3,194)
- Tangible fixed assets -€4,393
down €4,393 (-96.1%), from €4,571 to €178
- Deferred charges and accrued income -€1,960
down €1,960 (-99.4%), from €1,972 to €12
- Receivables within one year -€394
down €394 (-2.5%), from €15,501 to €15,107
of which Trade receivables: -€557
- Profit (loss) carried forward -€13,785
down €13,785, from €4,489 to -€9,296
- Trade debts -€3,194
down €3,194 (-36.5%), from €8,752 to €5,557
- Current portion of long-term debt -€2,457
no longer reported in 2025 (was €2,457)
- Tax, wage and social debts -€881
down €881 (-100.0%), from €881 to €0
- Gross operating margin -€41,329
down €41,329, from €32,145 to -€9,184
- Depreciation -€3,598
down €3,598 (-45.0%), from €7,991 to €4,393
- Other operating charges -€2,222
no longer reported in 2025 (was €2,222)
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 | €37,029 | €16,712 | -€20,317 | -54.9% |
| Fixed assets | 21/28 | €4,571 | €178 | -€4,393 | -96.1% |
| Tangible fixed assets | 22/27 | €4,571 | €178 | -€4,393 | -96.1% |
| Furniture and vehicles | 24 | €4,571 | €178 | -€4,393 | -96.1% |
| Current assets | 29/58 | €32,459 | €16,534 | -€15,924 | -49.1% |
| Amounts receivable within one year | 40/41 | €15,501 | €15,107 | -€394 | -2.5% |
| Trade receivables | 40 | €7,397 | €6,840 | -€557 | -7.5% |
| Other amounts receivable | 41 | €8,104 | €8,268 | +€163 | +2.0% |
| Cash at bank and in hand | 54/58 | €14,986 | €1,415 | -€13,571 | -90.6% |
| Deferred charges and accrued income | 490/1 | €1,972 | €12 | -€1,960 | -99.4% |
| Total equity and liabilities | 10/49 | €37,029 | €16,712 | -€20,317 | -54.9% |
| Equity | 10/15 | €24,940 | €11,155 | -€13,785 | -55.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,489 | -€9,296 | -€13,785 | |
| Amounts payable | 17/49 | €12,089 | €5,557 | -€6,532 | -54.0% |
| Amounts payable within one year | 42/48 | €12,089 | €5,557 | -€6,532 | -54.0% |
| Current portion of amounts payable after more than one year | 42 | €2,457 | - | -€2,457 | |
| Trade debts | 44 | €8,752 | €5,557 | -€3,194 | -36.5% |
| Suppliers | 440/4 | €8,752 | €5,557 | -€3,194 | -36.5% |
| Taxes, remuneration and social security | 45 | €881 | €0 | -€881 | -100.0% |
| Taxes | 450/3 | €881 | €0 | -€881 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,991 | €4,393 | -€3,598 | -45.0% |
| Other operating charges | 640/8 | €2,222 | - | -€2,222 | |
| Gross operating margin | 9900 | €32,145 | -€9,184 | -€41,329 | |
| Operating profit (loss) | 9901 | €21,933 | -€13,576 | -€35,509 | |
| Financial charges | 65/66B | €424 | €208 | -€215 | -50.8% |
| Recurring financial charges | 65 | €424 | €208 | -€215 | -50.8% |
| Profit (loss) for the period before taxes | 9903 | €21,509 | -€13,785 | -€35,294 | |
| Profit (loss) for the period | 9904 | €21,509 | -€13,785 | -€35,294 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,509 | -€13,785 | -€35,294 |
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 10 October 2026 via checked.be.