TIM SHOP: 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 SHOP
Largest movements
- Tangible fixed assets +€61,452
up €61,452 (+181.3%), from €33,903 to €95,354
of which Leasing and similar rights: +€55,296
- Cash +€18,538
up €18,538 (+119.5%), from €15,509 to €34,047
mainly Debts after one year (+€34,034) and Net result for the year (+€21,084)
- Stocks and contracts +€12,553
up €12,553 (+19.1%), from €65,892 to €78,445
- Deferred charges and accrued income -€7,844
down €7,844 (-98.1%), from €8,000 to €156
- Debts after one year +€34,034
up €34,034 (+226.8%), from €15,004 to €49,038
- Reserves +€21,084
up €21,084 (+63.0%), from €33,475 to €54,559
- Other debts +€10,846
up €10,846 (+22.8%), from €47,622 to €58,468
- Current portion of long-term debt +€8,226
up €8,226 (+106.3%), from €7,736 to €15,962
- Tax, wage and social debts +€5,133
up €5,133 (+58.9%), from €8,710 to €13,843
- Depreciation +€8,456
up €8,456 (+171.1%), from €4,942 to €13,398
- Gross operating margin -€7,040
down €7,040 (-14.2%), from €49,486 to €42,447
- Taxes -€4,700
down €4,700 (-54.2%), from €8,666 to €3,966
- Financial charges +€1,797
up €1,797 (+582.6%), from €309 to €2,106
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 | €130,879 | €214,339 | +€83,460 | +63.8% |
| Fixed assets | 21/28 | €33,903 | €95,354 | +€61,452 | +181.3% |
| Tangible fixed assets | 22/27 | €33,903 | €95,354 | +€61,452 | +181.3% |
| Plant, machinery and equipment | 23 | €2,095 | €10,198 | +€8,103 | +386.8% |
| Furniture and vehicles | 24 | €25,877 | €25,271 | -€606 | -2.3% |
| Leasing and similar rights | 25 | - | €55,296 | +€55,296 | |
| Other tangible fixed assets | 26 | €5,930 | €4,589 | -€1,341 | -22.6% |
| Current assets | 29/58 | €96,976 | €118,984 | +€22,008 | +22.7% |
| Stocks and contracts in progress | 3 | €65,892 | €78,445 | +€12,553 | +19.1% |
| Stocks | 30/36 | €65,892 | €78,445 | +€12,553 | +19.1% |
| Amounts receivable within one year | 40/41 | €7,575 | €6,337 | -€1,239 | -16.4% |
| Trade receivables | 40 | €4,480 | €6,337 | +€1,857 | +41.5% |
| Other amounts receivable | 41 | €3,096 | €0 | -€3,096 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,509 | €34,047 | +€18,538 | +119.5% |
| Deferred charges and accrued income | 490/1 | €8,000 | €156 | -€7,844 | -98.1% |
| Total equity and liabilities | 10/49 | €130,879 | €214,339 | +€83,460 | +63.8% |
| Equity | 10/15 | €38,475 | €59,559 | +€21,084 | +54.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,475 | €54,559 | +€21,084 | +63.0% |
| Distributable reserves | 133 | €33,475 | €54,559 | +€21,084 | +63.0% |
| Amounts payable | 17/49 | €92,404 | €154,780 | +€62,376 | +67.5% |
| Amounts payable after more than one year | 17 | €15,004 | €49,038 | +€34,034 | +226.8% |
| Financial debts | 170/4 | €15,004 | €49,038 | +€34,034 | +226.8% |
| Amounts payable within one year | 42/48 | €77,400 | €105,742 | +€28,342 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €7,736 | €15,962 | +€8,226 | +106.3% |
| Trade debts | 44 | €13,331 | €17,469 | +€4,137 | +31.0% |
| Suppliers | 440/4 | €13,331 | €17,469 | +€4,137 | +31.0% |
| Taxes, remuneration and social security | 45 | €8,710 | €13,843 | +€5,133 | +58.9% |
| Taxes | 450/3 | €8,710 | €13,843 | +€5,133 | +58.9% |
| Other amounts payable | 47/48 | €47,622 | €58,468 | +€10,846 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,942 | €13,398 | +€8,456 | +171.1% |
| Other operating charges | 640/8 | €2,095 | €1,920 | -€175 | -8.4% |
| Gross operating margin | 9900 | €49,486 | €42,447 | -€7,040 | -14.2% |
| Operating profit (loss) | 9901 | €42,449 | €27,128 | -€15,321 | -36.1% |
| Financial income | 75/76B | - | €28 | +€28 | |
| Recurring financial income | 75 | - | €28 | +€28 | |
| Financial charges | 65/66B | €309 | €2,106 | +€1,797 | +582.6% |
| Recurring financial charges | 65 | €309 | €2,106 | +€1,797 | +582.6% |
| Profit (loss) for the period before taxes | 9903 | €42,140 | €25,050 | -€17,090 | -40.6% |
| Income taxes | 67/77 | €8,666 | €3,966 | -€4,700 | -54.2% |
| Profit (loss) for the period | 9904 | €33,475 | €21,084 | -€12,391 | -37.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,475 | €21,084 | -€12,391 | -37.0% |
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 12 October 2026 via checked.be.