TIMMERMANS DITTE: 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.
TIMMERMANS DITTE
Largest movements
- Cash +€34,367
up €34,367 (+30.8%), from €111,555 to €145,922
mainly Other debts (+€97,801) and Net result for the year (+€48,962)
- Other debts +€97,801
up €97,801 (+2084.2%), from €4,693 to €102,494
- Reserves -€66,038
down €66,038 (-55.6%), from €118,707 to €52,668
- Tax, wage and social debts +€3,314
up €3,314 (+68.0%), from €4,876 to €8,190
- Gross operating margin +€51,992
up €51,992 (+362.1%), from €14,359 to €66,352
- Taxes +€10,961
up €10,961 (+491.7%), from €2,229 to €13,190
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 | €132,544 | €167,622 | +€35,077 | +26.5% |
| Fixed assets | 21/28 | €7,960 | €7,005 | -€956 | -12.0% |
| Tangible fixed assets | 22/27 | €5,460 | €4,505 | -€956 | -17.5% |
| Land and buildings | 22 | €1,904 | €1,662 | -€242 | -12.7% |
| Plant, machinery and equipment | 23 | €1,197 | €786 | -€411 | -34.3% |
| Furniture and vehicles | 24 | €2,360 | €2,057 | -€303 | -12.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €124,584 | €160,617 | +€36,033 | +28.9% |
| Amounts receivable within one year | 40/41 | €12,771 | €12,771 | = | 0.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €12,771 | €12,771 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €111,555 | €145,922 | +€34,367 | +30.8% |
| Deferred charges and accrued income | 490/1 | €258 | €1,924 | +€1,666 | +645.7% |
| Total equity and liabilities | 10/49 | €132,544 | €167,622 | +€35,077 | +26.5% |
| Equity | 10/15 | €121,707 | €55,668 | -€66,038 | -54.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €118,707 | €52,668 | -€66,038 | -55.6% |
| Distributable reserves | 133 | €118,707 | €52,668 | -€66,038 | -55.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,838 | €111,954 | +€101,116 | +933.0% |
| Amounts payable within one year | 42/48 | €10,838 | €111,954 | +€101,116 | +933.0% |
| Trade debts | 44 | €1,269 | €1,269 | +€0 | 0.0% |
| Suppliers | 440/4 | €1,269 | €1,269 | +€0 | 0.0% |
| Taxes, remuneration and social security | 45 | €4,876 | €8,190 | +€3,314 | +68.0% |
| Taxes | 450/3 | €4,876 | €8,190 | +€3,314 | +68.0% |
| Other amounts payable | 47/48 | €4,693 | €102,494 | +€97,801 | +2084.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,038 | €0 | -€1,038 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,442 | €956 | -€487 | -33.7% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €14,359 | €66,352 | +€51,992 | +362.1% |
| Operating profit (loss) | 9901 | €12,468 | €64,934 | +€52,467 | +420.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,746 | €2,782 | +€36 | +1.3% |
| Recurring financial charges | 65 | €2,746 | €2,782 | +€36 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €9,722 | €62,152 | +€52,430 | +539.3% |
| Income taxes | 67/77 | €2,229 | €13,190 | +€10,961 | +491.7% |
| Profit (loss) for the period | 9904 | €7,493 | €48,962 | +€41,469 | +553.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,493 | €48,962 | +€41,469 | +553.4% |
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 4 October 2026 via checked.be.