TIMA BEHEER: 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 BEHEER
Largest movements
- Tangible fixed assets -€10,232
down €10,232 (-3.8%), from €269,723 to €259,491
- Profit (loss) carried forward -€4,996
down €4,996 (-10.3%), from -€48,563 to -€53,559
- Other debts -€3,950
down €3,950 (-3.5%), from €111,911 to €107,961
- Gross operating margin -€710
down €710 (-14.8%), from €4,804 to €4,093
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 | €269,724 | €259,503 | -€10,221 | -3.8% |
| Fixed assets | 21/28 | €269,723 | €259,491 | -€10,232 | -3.8% |
| Tangible fixed assets | 22/27 | €269,723 | €259,491 | -€10,232 | -3.8% |
| Land and buildings | 22 | €269,723 | €259,491 | -€10,232 | -3.8% |
| Current assets | 29/58 | €1 | €12 | +€11 | +1,129% |
| Cash at bank and in hand | 54/58 | €1 | €12 | +€11 | +1,129% |
| Total equity and liabilities | 10/49 | €269,724 | €259,503 | -€10,221 | -3.8% |
| Equity | 10/15 | €147,993 | €141,735 | -€6,258 | -4.2% |
| Contributions | 10/11 | €152,300 | €152,300 | = | 0.0% |
| Capital | 10 | €152,300 | €152,300 | = | 0.0% |
| Issued capital | 100 | €152,300 | €152,300 | = | 0.0% |
| Reserves | 13 | €44,255 | €42,994 | -€1,261 | -2.8% |
| Non-distributable reserves | 130/1 | €15,221 | €15,221 | = | 0.0% |
| Legal reserve | 130 | €15,221 | €15,221 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,034 | €27,773 | -€1,261 | -4.3% |
| Profit (loss) carried forward | 14 | -€48,563 | -€53,559 | -€4,996 | -10.3% |
| Provisions and deferred taxes | 16 | €9,678 | €9,258 | -€420 | -4.3% |
| Deferred taxes | 168 | €9,678 | €9,258 | -€420 | -4.3% |
| Amounts payable | 17/49 | €112,054 | €108,511 | -€3,543 | -3.2% |
| Amounts payable within one year | 42/48 | €112,054 | €108,511 | -€3,543 | -3.2% |
| Trade debts | 44 | €143 | €550 | +€407 | +285% |
| Suppliers | 440/4 | €143 | €550 | +€407 | +285% |
| Other amounts payable | 47/48 | €111,911 | €107,961 | -€3,950 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,232 | €10,232 | = | 0.0% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €4,804 | €4,093 | -€710 | -14.8% |
| Operating profit (loss) | 9901 | -€5,878 | -€6,601 | -€723 | -12.3% |
| Financial charges | 65/66B | €74 | €78 | +€4 | +5.4% |
| Recurring financial charges | 65 | €74 | €78 | +€4 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,951 | -€6,678 | -€727 | -12.2% |
| Transfer from deferred taxes | 780 | €420 | €420 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€5,531 | -€6,258 | -€727 | -13.1% |
| Transfer from tax-exempt reserves | 789 | €1,261 | €1,261 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,270 | -€4,996 | -€727 | -17.0% |
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 15 October 2026 via checked.be.