TIM CONCEPT, BUREAU D'ARCHITECTES: what changed
TIM CONCEPT, BUREAU D'ARCHITECTES
Largest movements
- Cash +€106,843
up €106,843 (+65.3%), from €163,618 to €270,460
mainly Net result for the year (+€160,555) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Receivables within one year -€37,432
down €37,432 (-30.8%), from €121,597 to €84,165
of which Other amounts receivable: -€44,889
- Tangible fixed assets +€4,878
up €4,878 (+230%), from €2,124 to €7,002
- Reserves +€98,791
up €98,791 (+81.6%), from €121,128 to €219,919
- Other debts -€53,665
down €53,665 (-31.7%), from €169,428 to €115,762
- Trade debts -€24,961
down €24,961 (-56.7%), from €43,996 to €19,035
- Gross operating margin +€11,558
up €11,558 (+5.5%), from €211,439 to €222,997
- Taxes +€11,379
up €11,379 (+22.3%), from €51,083 to €62,461
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €343,562 | €364,313 | +€20,751 | +6.0% |
| Fixed assets | 21/28 | €2,124 | €7,002 | +€4,878 | +230% |
| Tangible fixed assets | 22/27 | €2,124 | €7,002 | +€4,878 | +230% |
| Furniture and vehicles | 24 | €2,124 | €7,002 | +€4,878 | +230% |
| Current assets | 29/58 | €341,439 | €357,311 | +€15,873 | +4.6% |
| Amounts receivable within one year | 40/41 | €121,597 | €84,165 | -€37,432 | -30.8% |
| Trade receivables | 40 | €65,748 | €73,205 | +€7,457 | +11.3% |
| Other amounts receivable | 41 | €55,849 | €10,960 | -€44,889 | -80.4% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €163,618 | €270,460 | +€106,843 | +65.3% |
| Deferred charges and accrued income | 490/1 | €6,224 | €2,686 | -€3,538 | -56.8% |
| Total equity and liabilities | 10/49 | €343,562 | €364,313 | +€20,751 | +6.0% |
| Equity | 10/15 | €129,188 | €227,979 | +€98,791 | +76.5% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €121,128 | €219,919 | +€98,791 | +81.6% |
| Distributable reserves | 133 | €121,128 | €219,919 | +€98,791 | +81.6% |
| Amounts payable | 17/49 | €214,375 | €136,335 | -€78,040 | -36.4% |
| Amounts payable within one year | 42/48 | €214,375 | €136,335 | -€78,040 | -36.4% |
| Financial debts | 43 | €952 | €2 | -€950 | -99.8% |
| Credit institutions | 430/8 | €952 | €2 | -€950 | -99.8% |
| Trade debts | 44 | €43,996 | €19,035 | -€24,961 | -56.7% |
| Suppliers | 440/4 | €43,996 | €19,035 | -€24,961 | -56.7% |
| Taxes, remuneration and social security | 45 | - | €1,536 | +€1,536 | |
| Taxes | 450/3 | - | €1,536 | +€1,536 | |
| Other amounts payable | 47/48 | €169,428 | €115,762 | -€53,665 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,576 | €1,180 | -€396 | -25.1% |
| Other operating charges | 640/8 | €387 | €1,306 | +€919 | +237% |
| Gross operating margin | 9900 | €211,439 | €222,997 | +€11,558 | +5.5% |
| Operating profit (loss) | 9901 | €209,476 | €220,511 | +€11,035 | +5.3% |
| Financial income | 75/76B | €4,015 | €3,085 | -€930 | -23.2% |
| Recurring financial income | 75 | €4,015 | €3,085 | -€930 | -23.2% |
| Financial charges | 65/66B | €1,140 | €580 | -€560 | -49.2% |
| Recurring financial charges | 65 | €1,140 | €580 | -€560 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €212,350 | €223,016 | +€10,666 | +5.0% |
| Income taxes | 67/77 | €51,083 | €62,461 | +€11,379 | +22.3% |
| Profit (loss) for the period | 9904 | €161,268 | €160,555 | -€713 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €161,268 | €160,555 | -€713 | -0.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.