TIMMER TOMMY: what changed
TIMMER TOMMY
Largest movements
- Receivables within one year +€17,626
up €17,626 (+38.4%), from €45,943 to €63,569
of which Trade receivables: +€18,049
- Cash +€3,164
up €3,164 (+84.2%), from €3,757 to €6,922
mainly Trade debts (+€15,486) and Stocks and contracts (+€2,889)
- Stocks and contracts -€2,889
down €2,889 (-46.2%), from €6,255 to €3,367
- Tangible fixed assets -€838
down €838 (-52.0%), from €1,612 to €774
of which Furniture and vehicles: -€745
- Trade debts +€15,486
up €15,486 (+105%), from €14,785 to €30,271
- Tax, wage and social debts +€895
up €895 (+33.6%), from €2,668 to €3,563
of which Taxes: +€992
- Profit (loss) carried forward -€895
down €895 (-2.5%), from €35,872 to €34,977
- Accrued charges and deferred income +€800
new in 2025: €800
- Other debts +€779
up €779 (+55.2%), from €1,411 to €2,190
- Gross operating margin +€6,641
up €6,641 (+73.2%), from €9,070 to €15,711
- Staff costs +€2,835
up €2,835 (+32.8%), from €8,631 to €11,466
- Taxes +€1,835
up €1,835, from -€783 to €1,053
- Financial charges +€1,132
up €1,132 (+93.1%), from €1,216 to €2,348
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,737 | €74,801 | +€17,065 | +29.6% |
| Fixed assets | 21/28 | €1,781 | €943 | -€838 | -47.0% |
| Tangible fixed assets | 22/27 | €1,612 | €774 | -€838 | -52.0% |
| Plant, machinery and equipment | 23 | €300 | €208 | -€92 | -30.8% |
| Furniture and vehicles | 24 | €1,312 | €566 | -€745 | -56.8% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €55,955 | €73,858 | +€17,902 | +32.0% |
| Stocks and contracts in progress | 3 | €6,255 | €3,367 | -€2,889 | -46.2% |
| Stocks | 30/36 | €6,255 | €3,367 | -€2,889 | -46.2% |
| Amounts receivable within one year | 40/41 | €45,943 | €63,569 | +€17,626 | +38.4% |
| Trade receivables | 40 | €40,882 | €58,931 | +€18,049 | +44.1% |
| Other amounts receivable | 41 | €5,061 | €4,639 | -€423 | -8.3% |
| Cash at bank and in hand | 54/58 | €3,757 | €6,922 | +€3,164 | +84.2% |
| Total equity and liabilities | 10/49 | €57,737 | €74,801 | +€17,065 | +29.6% |
| Equity | 10/15 | €38,872 | €37,977 | -€895 | -2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,872 | €34,977 | -€895 | -2.5% |
| Amounts payable | 17/49 | €18,864 | €36,824 | +€17,960 | +95.2% |
| Amounts payable within one year | 42/48 | €18,864 | €36,024 | +€17,160 | +91.0% |
| Trade debts | 44 | €14,785 | €30,271 | +€15,486 | +105% |
| Suppliers | 440/4 | €14,785 | €30,271 | +€15,486 | +105% |
| Taxes, remuneration and social security | 45 | €2,668 | €3,563 | +€895 | +33.6% |
| Taxes | 450/3 | €61 | €1,053 | +€992 | +1,635% |
| Remuneration and social security | 454/9 | €2,607 | €2,510 | -€97 | -3.7% |
| Other amounts payable | 47/48 | €1,411 | €2,190 | +€779 | +55.2% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €8,631 | €11,466 | +€2,835 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €779 | €838 | +€59 | +7.5% |
| Other operating charges | 640/8 | €963 | €921 | -€42 | -4.3% |
| Gross operating margin | 9900 | €9,070 | €15,711 | +€6,641 | +73.2% |
| Operating profit (loss) | 9901 | -€1,304 | €2,486 | +€3,789 | |
| Financial income | 75/76B | €3 | €20 | +€17 | +647% |
| Recurring financial income | 75 | €3 | €20 | +€17 | +647% |
| Financial charges | 65/66B | €1,216 | €2,348 | +€1,132 | +93.1% |
| Recurring financial charges | 65 | €1,216 | €2,348 | +€1,132 | +93.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,517 | €157 | +€2,675 | |
| Income taxes | 67/77 | -€783 | €1,053 | +€1,835 | |
| Profit (loss) for the period | 9904 | -€1,735 | -€895 | +€839 | +48.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,735 | -€895 | +€839 | +48.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.