TIM VIN: 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 VIN
Largest movements
- Cash -€11,168
down €11,168 (-90.7%), from €12,308 to €1,140
mainly Net result for the year (-€6,654) and Receivables within one year (-€5,447)
- Receivables within one year +€5,447
up €5,447 (+112.0%), from €4,865 to €10,312
of which Trade receivables: +€4,147
- Tangible fixed assets +€1,924
up €1,924 (+1293.3%), from €149 to €2,073
- Deferred charges and accrued income +€1,083
new in 2025: €1,083
- Profit (loss) carried forward -€6,654
down €6,654 (-80.4%), from €8,274 to €1,620
- Other debts +€1,513
up €1,513 (+75.5%), from €2,005 to €3,519
- Tax, wage and social debts +€1,252
up €1,252 (+95.0%), from €1,318 to €2,569
- Accrued charges and deferred income +€950
up €950 (+27.5%), from €3,450 to €4,400
- Trade debts +€225
up €225 (+82.2%), from €274 to €500
- Gross operating margin +€6,925
up €6,925 (+59.5%), from -€11,641 to -€4,717
- Other operating charges -€478
down €478 (-33.3%), from €1,436 to €959
- Depreciation -€430
down €430 (-51.4%), from €837 to €407
- Taxes +€349
up €349 (+675.6%), from €52 to €401
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 | €17,321 | €14,608 | -€2,713 | -15.7% |
| Fixed assets | 21/28 | €149 | €2,073 | +€1,924 | +1293.3% |
| Tangible fixed assets | 22/27 | €149 | €2,073 | +€1,924 | +1293.3% |
| Furniture and vehicles | 24 | €149 | €2,073 | +€1,924 | +1293.3% |
| Current assets | 29/58 | €17,173 | €12,535 | -€4,638 | -27.0% |
| Amounts receivable within one year | 40/41 | €4,865 | €10,312 | +€5,447 | +112.0% |
| Trade receivables | 40 | €4,865 | €9,012 | +€4,147 | +85.2% |
| Other amounts receivable | 41 | - | €1,300 | +€1,300 | |
| Cash at bank and in hand | 54/58 | €12,308 | €1,140 | -€11,168 | -90.7% |
| Deferred charges and accrued income | 490/1 | - | €1,083 | +€1,083 | |
| Total equity and liabilities | 10/49 | €17,321 | €14,608 | -€2,713 | -15.7% |
| Equity | 10/15 | €10,274 | €3,620 | -€6,654 | -64.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,274 | €1,620 | -€6,654 | -80.4% |
| Amounts payable | 17/49 | €7,047 | €10,988 | +€3,941 | +55.9% |
| Amounts payable within one year | 42/48 | €3,597 | €6,588 | +€2,991 | +83.1% |
| Trade debts | 44 | €274 | €500 | +€225 | +82.2% |
| Suppliers | 440/4 | €274 | €500 | +€225 | +82.2% |
| Taxes, remuneration and social security | 45 | €1,318 | €2,569 | +€1,252 | +95.0% |
| Taxes | 450/3 | €1,318 | €2,569 | +€1,252 | +95.0% |
| Other amounts payable | 47/48 | €2,005 | €3,519 | +€1,513 | +75.5% |
| Accrued charges and deferred income | 492/3 | €3,450 | €4,400 | +€950 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €837 | €407 | -€430 | -51.4% |
| Other operating charges | 640/8 | €1,436 | €959 | -€478 | -33.3% |
| Gross operating margin | 9900 | -€11,641 | -€4,717 | +€6,925 | +59.5% |
| Operating profit (loss) | 9901 | -€13,914 | -€6,082 | +€7,832 | +56.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €207 | €171 | -€35 | -17.1% |
| Recurring financial charges | 65 | €207 | €171 | -€35 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,121 | -€6,253 | +€7,868 | +55.7% |
| Income taxes | 67/77 | €52 | €401 | +€349 | +675.6% |
| Profit (loss) for the period | 9904 | -€14,173 | -€6,654 | +€7,519 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,173 | -€6,654 | +€7,519 | +53.1% |
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 9 October 2026 via checked.be.