TIMMERMANS-SCHRIJVERS: 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.
TIMMERMANS-SCHRIJVERS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€24
down €24 (-3.3%), from €741 to €717
- Taxes -€9
down €9 (-43.2%), from €21 to €12
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 | €252,647 | €253,018 | +€370 | +0.1% |
| Fixed assets | 21/28 | €249,000 | €249,000 | = | 0.0% |
| Financial fixed assets | 28 | €249,000 | €249,000 | = | 0.0% |
| Current assets | 29/58 | €3,647 | €4,018 | +€370 | +10.2% |
| Amounts receivable within one year | 40/41 | €2,718 | €4,018 | +€1,300 | +47.8% |
| Trade receivables | 40 | €1,700 | €3,000 | +€1,300 | +76.5% |
| Other amounts receivable | 41 | €1,018 | €1,018 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €930 | €0 | -€930 | -100% |
| Total equity and liabilities | 10/49 | €252,647 | €253,018 | +€370 | +0.1% |
| Equity | 10/15 | €220,980 | €221,013 | +€33 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €201,860 | €201,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,920 | €12,953 | +€33 | +0.3% |
| Amounts payable | 17/49 | €31,667 | €32,005 | +€338 | +1.1% |
| Amounts payable within one year | 42/48 | €31,667 | €32,005 | +€338 | +1.1% |
| Financial debts | 43 | - | €16 | +€16 | |
| Credit institutions | 430/8 | - | €16 | +€16 | |
| Trade debts | 44 | €284 | €615 | +€331 | +117% |
| Suppliers | 440/4 | €284 | €615 | +€331 | +117% |
| Taxes, remuneration and social security | 45 | €21 | €12 | -€9 | -43.2% |
| Taxes | 450/3 | €21 | €12 | -€9 | -43.2% |
| Other amounts payable | 47/48 | €31,361 | €31,361 | = | 0.0% |
| Other operating charges | 640/8 | €588 | €592 | +€5 | +0.8% |
| Gross operating margin | 9900 | €741 | €717 | -€24 | -3.3% |
| Operating profit (loss) | 9901 | €154 | €124 | -€29 | -19.0% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €73 | €80 | +€7 | +9.8% |
| Recurring financial charges | 65 | €73 | €80 | +€7 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €80 | €45 | -€36 | -44.4% |
| Income taxes | 67/77 | €21 | €12 | -€9 | -43.2% |
| Profit (loss) for the period | 9904 | €59 | €33 | -€26 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59 | €33 | -€26 | -44.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.