TIMA Solutions: what changed
Two fiscal 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 Solutions
Largest movements
- Cash +€52,657
up €52,657 (+140.5%), from €37,483 to €90,140
mainly Net result for the year (+€72,986) and Tax, wage and social debts (+€3,698)
- Tangible fixed assets +€8,036
new in 2025: €8,036
- Receivables within one year +€6,735
up €6,735 (+25.0%), from €26,975 to €33,710
- Profit (loss) carried forward +€72,986
up €72,986 (+172.2%), from €42,389 to €115,375
- Other debts -€8,495
down €8,495 (-69.9%), from €12,157 to €3,662
- Tax, wage and social debts +€3,698
up €3,698 (+104.7%), from €3,534 to €7,232
- Gross operating margin +€42,851
up €42,851 (+78.1%), from €54,835 to €97,686
- Taxes +€9,768
up €9,768 (+88.2%), from €11,080 to €20,849
- Financial charges +€2,176
up €2,176 (+241.4%), from €902 to €3,078
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 | €64,457 | €132,510 | +€68,052 | +105.6% |
| Fixed assets | 21/28 | - | €8,036 | +€8,036 | |
| Tangible fixed assets | 22/27 | - | €8,036 | +€8,036 | |
| Furniture and vehicles | 24 | - | €8,036 | +€8,036 | |
| Current assets | 29/58 | €64,457 | €124,474 | +€60,016 | +93.1% |
| Amounts receivable within one year | 40/41 | €26,975 | €33,710 | +€6,735 | +25.0% |
| Trade receivables | 40 | €26,975 | €33,710 | +€6,735 | +25.0% |
| Cash at bank and in hand | 54/58 | €37,483 | €90,140 | +€52,657 | +140.5% |
| Deferred charges and accrued income | 490/1 | - | €624 | +€624 | |
| Total equity and liabilities | 10/49 | €64,457 | €132,510 | +€68,052 | +105.6% |
| Equity | 10/15 | €45,389 | €118,375 | +€72,986 | +160.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,389 | €115,375 | +€72,986 | +172.2% |
| Amounts payable | 17/49 | €19,068 | €14,135 | -€4,934 | -25.9% |
| Amounts payable within one year | 42/48 | €19,068 | €14,135 | -€4,934 | -25.9% |
| Trade debts | 44 | €3,378 | €3,240 | -€137 | -4.1% |
| Suppliers | 440/4 | €3,378 | €3,240 | -€137 | -4.1% |
| Taxes, remuneration and social security | 45 | €3,534 | €7,232 | +€3,698 | +104.7% |
| Taxes | 450/3 | €3,534 | €7,232 | +€3,698 | +104.7% |
| Other amounts payable | 47/48 | €12,157 | €3,662 | -€8,495 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €392 | +€392 | |
| Other operating charges | 640/8 | €464 | €402 | -€62 | -13.4% |
| Gross operating margin | 9900 | €54,835 | €97,686 | +€42,851 | +78.1% |
| Operating profit (loss) | 9901 | €54,371 | €96,893 | +€42,522 | +78.2% |
| Financial income | 75/76B | €0 | €20 | +€20 | +201500.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +201500.0% |
| Financial charges | 65/66B | €902 | €3,078 | +€2,176 | +241.4% |
| Recurring financial charges | 65 | €902 | €3,078 | +€2,176 | +241.4% |
| Profit (loss) for the period before taxes | 9903 | €53,469 | €93,835 | +€40,366 | +75.5% |
| Income taxes | 67/77 | €11,080 | €20,849 | +€9,768 | +88.2% |
| Profit (loss) for the period | 9904 | €42,389 | €72,986 | +€30,597 | +72.2% |
| Profit (loss) for the period to be appropriated | 9905 | €42,389 | €72,986 | +€30,597 | +72.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.