Tima: 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.
Tima
Largest movements
- Receivables within one year -€234
down €234 (-12.9%), from €1,810 to €1,576
- Cash -€22
down €22 (-38.0%), from €58 to €36
mainly Net result for the year (-€1,842) and Trade debts (-€343)
- Other debts +€1,950
up €1,950 (+650.0%), from €300 to €2,250
- Profit (loss) carried forward -€1,842
down €1,842 (-45.9%), from -€4,010 to -€5,852
- Trade debts -€343
down €343 (-61.6%), from €557 to €214
- Accrued charges and deferred income -€20
down €20 (-100.0%), from €20 to €0
- Other operating charges -€583
down €583 (-64.0%), from €910 to €327
- Financial charges +€216
up €216 (+181.7%), from €119 to €334
- Financial income -€30
down €30 (-30.7%), from €99 to €69
- Gross operating margin -€17
down €17 (-1.4%), from -€1,232 to -€1,249
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 | €1,868 | €1,612 | -€256 | -13.7% |
| Current assets | 29/58 | €1,868 | €1,612 | -€256 | -13.7% |
| Amounts receivable within one year | 40/41 | €1,810 | €1,576 | -€234 | -12.9% |
| Other amounts receivable | 41 | €1,810 | €1,576 | -€234 | -12.9% |
| Cash at bank and in hand | 54/58 | €58 | €36 | -€22 | -38.0% |
| Total equity and liabilities | 10/49 | €1,868 | €1,612 | -€256 | -13.7% |
| Equity | 10/15 | €990 | -€852 | -€1,842 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,010 | -€5,852 | -€1,842 | -45.9% |
| Amounts payable | 17/49 | €878 | €2,464 | +€1,587 | +180.8% |
| Amounts payable within one year | 42/48 | €857 | €2,464 | +€1,607 | +187.4% |
| Trade debts | 44 | €557 | €214 | -€343 | -61.6% |
| Suppliers | 440/4 | €557 | €214 | -€343 | -61.6% |
| Other amounts payable | 47/48 | €300 | €2,250 | +€1,950 | +650.0% |
| Accrued charges and deferred income | 492/3 | €20 | €0 | -€20 | -100.0% |
| Other operating charges | 640/8 | €910 | €327 | -€583 | -64.0% |
| Gross operating margin | 9900 | -€1,232 | -€1,249 | -€17 | -1.4% |
| Operating profit (loss) | 9901 | -€2,142 | -€1,577 | +€565 | +26.4% |
| Financial income | 75/76B | €99 | €69 | -€30 | -30.7% |
| Recurring financial income | 75 | €99 | €69 | -€30 | -30.7% |
| Financial charges | 65/66B | €119 | €334 | +€216 | +181.7% |
| Recurring financial charges | 65 | €119 | €334 | +€216 | +181.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,162 | -€1,842 | +€319 | +14.8% |
| Profit (loss) for the period | 9904 | -€2,162 | -€1,842 | +€319 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,162 | -€1,842 | +€319 | +14.8% |
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 11 October 2026 via checked.be.