TIMBRIA: 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.
TIMBRIA
Largest movements
- Tangible fixed assets -€9,662
down €9,662 (-28.1%), from €34,331 to €24,670
of which Furniture and vehicles: -€9,193
- Cash +€9,016
up €9,016 (+89.7%), from €10,047 to €19,063
mainly Depreciation (+€9,662) and Tax, wage and social debts (+€5,277)
- Deferred charges and accrued income +€2,728
up €2,728 (+122%), from €2,228 to €4,957
- Receivables within one year -€1,610
down €1,610 (-13.5%), from €11,901 to €10,290
of which Other amounts receivable: -€2,215
- Debts after one year -€8,393
down €8,393 (-37.6%), from €22,302 to €13,910
- Tax, wage and social debts +€5,277
up €5,277 (+75.4%), from €6,997 to €12,274
of which Remuneration and social security: +€2,750
- Reserves +€3,737
up €3,737 (+23.2%), from €16,100 to €19,837
- Gross operating margin -€3,586
down €3,586 (-17.5%), from €20,518 to €16,933
- Taxes -€780
down €780 (-28.1%), from €2,781 to €2,001
- Financial charges -€281
down €281 (-22.1%), from €1,274 to €993
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 | €58,507 | €58,980 | +€473 | +0.8% |
| Fixed assets | 21/28 | €34,331 | €24,670 | -€9,662 | -28.1% |
| Tangible fixed assets | 22/27 | €34,331 | €24,670 | -€9,662 | -28.1% |
| Plant, machinery and equipment | 23 | €1,361 | €893 | -€468 | -34.4% |
| Furniture and vehicles | 24 | €32,970 | €23,777 | -€9,193 | -27.9% |
| Current assets | 29/58 | €24,176 | €34,310 | +€10,134 | +41.9% |
| Amounts receivable within one year | 40/41 | €11,901 | €10,290 | -€1,610 | -13.5% |
| Trade receivables | 40 | €9,680 | €10,285 | +€605 | +6.3% |
| Other amounts receivable | 41 | €2,221 | €5 | -€2,215 | -99.8% |
| Cash at bank and in hand | 54/58 | €10,047 | €19,063 | +€9,016 | +89.7% |
| Deferred charges and accrued income | 490/1 | €2,228 | €4,957 | +€2,728 | +122% |
| Total equity and liabilities | 10/49 | €58,507 | €58,980 | +€473 | +0.8% |
| Equity | 10/15 | €19,740 | €23,476 | +€3,737 | +18.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €16,100 | €19,837 | +€3,737 | +23.2% |
| Distributable reserves | 133 | €16,100 | €19,837 | +€3,737 | +23.2% |
| Profit (loss) carried forward | 14 | €1,140 | €1,140 | = | 0.0% |
| Amounts payable | 17/49 | €38,768 | €35,504 | -€3,264 | -8.4% |
| Amounts payable after more than one year | 17 | €22,302 | €13,910 | -€8,393 | -37.6% |
| Financial debts | 170/4 | €22,302 | €13,910 | -€8,393 | -37.6% |
| Amounts payable within one year | 42/48 | €16,465 | €21,594 | +€5,129 | +31.1% |
| Current portion of amounts payable after more than one year | 42 | €8,101 | €8,393 | +€291 | +3.6% |
| Trade debts | 44 | €562 | €317 | -€245 | -43.6% |
| Suppliers | 440/4 | €562 | €317 | -€245 | -43.6% |
| Taxes, remuneration and social security | 45 | €6,997 | €12,274 | +€5,277 | +75.4% |
| Taxes | 450/3 | €6,997 | €9,524 | +€2,527 | +36.1% |
| Remuneration and social security | 454/9 | - | €2,750 | +€2,750 | |
| Other amounts payable | 47/48 | €805 | €610 | -€195 | -24.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,662 | €9,662 | = | 0.0% |
| Other operating charges | 640/8 | €688 | €562 | -€126 | -18.4% |
| Gross operating margin | 9900 | €20,518 | €16,933 | -€3,586 | -17.5% |
| Operating profit (loss) | 9901 | €10,169 | €6,709 | -€3,459 | -34.0% |
| Financial income | 75/76B | €8 | €21 | +€13 | +165% |
| Recurring financial income | 75 | €8 | €21 | +€13 | +165% |
| Financial charges | 65/66B | €1,274 | €993 | -€281 | -22.1% |
| Recurring financial charges | 65 | €1,274 | €993 | -€281 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €8,903 | €5,738 | -€3,165 | -35.6% |
| Income taxes | 67/77 | €2,781 | €2,001 | -€780 | -28.1% |
| Profit (loss) for the period | 9904 | €6,122 | €3,737 | -€2,385 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,122 | €3,737 | -€2,385 | -39.0% |
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 18 October 2026 via checked.be.