TIM FOOD: 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 FOOD
Largest movements
- Cash +€23,651
up €23,651 (+664%), from €3,561 to €27,212
mainly Net result for the year (+€34,814) and Tax, wage and social debts (+€7,393)
- Receivables within one year -€2,425
down €2,425 (-30.1%), from €8,061 to €5,636
of which Other amounts receivable: -€3,775
- Stocks and contracts +€1,112
up €1,112 (+111%), from €1,000 to €2,112
- Tangible fixed assets -€647
down €647 (-13.2%), from €4,915 to €4,268
- Profit (loss) carried forward +€20,135
no longer reported in 2025 (was -€20,135)
- Other debts -€16,063
down €16,063 (-56.5%), from €28,441 to €12,378
- Reserves +€14,679
new in 2025: €14,679
- Tax, wage and social debts +€7,393
new in 2025: €7,393
of which Taxes: +€6,790
- Trade debts -€4,454
down €4,454 (-61.6%), from €7,232 to €2,778
- Gross operating margin +€61,494
up €61,494, from -€4,004 to €57,490
- Staff costs +€14,148
new in 2025: €14,148
- Taxes +€4,980
new in 2025: €4,980
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 | €17,538 | €39,228 | +€21,690 | +124% |
| Fixed assets | 21/28 | €4,915 | €4,268 | -€647 | -13.2% |
| Tangible fixed assets | 22/27 | €4,915 | €4,268 | -€647 | -13.2% |
| Other tangible fixed assets | 26 | €4,915 | €4,268 | -€647 | -13.2% |
| Current assets | 29/58 | €12,623 | €34,960 | +€22,337 | +177% |
| Stocks and contracts in progress | 3 | €1,000 | €2,112 | +€1,112 | +111% |
| Stocks | 30/36 | €1,000 | €2,112 | +€1,112 | +111% |
| Amounts receivable within one year | 40/41 | €8,061 | €5,636 | -€2,425 | -30.1% |
| Trade receivables | 40 | €4,287 | €5,636 | +€1,349 | +31.5% |
| Other amounts receivable | 41 | €3,775 | - | -€3,775 | |
| Cash at bank and in hand | 54/58 | €3,561 | €27,212 | +€23,651 | +664% |
| Total equity and liabilities | 10/49 | €17,538 | €39,228 | +€21,690 | +124% |
| Equity | 10/15 | -€18,135 | €16,679 | +€34,814 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €14,679 | +€14,679 | |
| Distributable reserves | 133 | - | €14,679 | +€14,679 | |
| Profit (loss) carried forward | 14 | -€20,135 | - | +€20,135 | |
| Amounts payable | 17/49 | €35,673 | €22,549 | -€13,124 | -36.8% |
| Amounts payable within one year | 42/48 | €35,673 | €22,549 | -€13,124 | -36.8% |
| Trade debts | 44 | €7,232 | €2,778 | -€4,454 | -61.6% |
| Suppliers | 440/4 | €7,232 | €2,778 | -€4,454 | -61.6% |
| Taxes, remuneration and social security | 45 | - | €7,393 | +€7,393 | |
| Taxes | 450/3 | - | €6,790 | +€6,790 | |
| Remuneration and social security | 454/9 | - | €603 | +€603 | |
| Other amounts payable | 47/48 | €28,441 | €12,378 | -€16,063 | -56.5% |
| Non-recurring operating income | 76A | €128 | - | -€128 | |
| Remuneration, social security and pensions | 62 | - | €14,148 | +€14,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €647 | €647 | = | 0.0% |
| Other operating charges | 640/8 | €3,390 | €2,818 | -€572 | -16.9% |
| Gross operating margin | 9900 | -€4,004 | €57,490 | +€61,494 | |
| Operating profit (loss) | 9901 | -€8,041 | €39,877 | +€47,918 | |
| Financial income | 75/76B | - | €21 | +€21 | |
| Recurring financial income | 75 | - | €21 | +€21 | |
| Financial charges | 65/66B | €145 | €105 | -€40 | -27.7% |
| Recurring financial charges | 65 | €145 | €105 | -€40 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,185 | €39,794 | +€47,979 | |
| Income taxes | 67/77 | - | €4,980 | +€4,980 | |
| Profit (loss) for the period | 9904 | -€8,185 | €34,814 | +€43,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,185 | €34,814 | +€43,000 |
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 27 October 2026 via checked.be.