TIN-C: 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.
TIN-C
Largest movements
- Cash -€28,285
down €28,285 (-38.6%), from €73,316 to €45,031
mainly Net result for the year (-€20,210) and Tax, wage and social debts (-€6,318)
- Deferred charges and accrued income +€3,955
up €3,955 (+140.1%), from €2,824 to €6,779
- Receivables within one year +€1,445
up €1,445 (+331.0%), from €436 to €1,881
- Profit (loss) carried forward -€20,210
new in 2025: -€20,210
- Tax, wage and social debts -€6,318
down €6,318 (-98.0%), from €6,450 to €132
- Trade debts +€3,511
up €3,511 (+51.0%), from €6,889 to €10,400
- Gross operating margin -€42,001
down €42,001, from €25,852 to -€16,149
- Taxes -€6,318
down €6,318 (-98.0%), from €6,450 to €132
- Other operating charges +€400
new in 2025: €400
- Financial charges -€366
down €366 (-13.1%), from €2,795 to €2,429
- Depreciation +€281
up €281 (+34.4%), from €819 to €1,100
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 | €78,983 | €56,045 | -€22,938 | -29.0% |
| Fixed assets | 21/28 | €2,407 | €2,353 | -€54 | -2.2% |
| Tangible fixed assets | 22/27 | €2,407 | €2,353 | -€54 | -2.2% |
| Plant, machinery and equipment | 23 | €768 | €489 | -€279 | -36.3% |
| Furniture and vehicles | 24 | €1,639 | €849 | -€790 | -48.2% |
| Other tangible fixed assets | 26 | - | €1,015 | +€1,015 | |
| Current assets | 29/58 | €76,576 | €53,692 | -€22,884 | -29.9% |
| Amounts receivable within one year | 40/41 | €436 | €1,881 | +€1,445 | +331.0% |
| Other amounts receivable | 41 | €436 | €1,881 | +€1,445 | +331.0% |
| Cash at bank and in hand | 54/58 | €73,316 | €45,031 | -€28,285 | -38.6% |
| Deferred charges and accrued income | 490/1 | €2,824 | €6,779 | +€3,955 | +140.1% |
| Total equity and liabilities | 10/49 | €78,983 | €56,045 | -€22,938 | -29.0% |
| Equity | 10/15 | €65,082 | €44,872 | -€20,210 | -31.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €63,082 | €63,082 | = | 0.0% |
| Distributable reserves | 133 | €63,082 | €63,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€20,210 | -€20,210 | |
| Amounts payable | 17/49 | €13,902 | €11,173 | -€2,729 | -19.6% |
| Amounts payable within one year | 42/48 | €13,872 | €11,104 | -€2,768 | -20.0% |
| Trade debts | 44 | €6,889 | €10,400 | +€3,511 | +51.0% |
| Suppliers | 440/4 | €6,889 | €10,400 | +€3,511 | +51.0% |
| Taxes, remuneration and social security | 45 | €6,450 | €132 | -€6,318 | -98.0% |
| Taxes | 450/3 | €6,450 | €132 | -€6,318 | -98.0% |
| Other amounts payable | 47/48 | €533 | €572 | +€40 | +7.4% |
| Accrued charges and deferred income | 492/3 | €30 | €69 | +€39 | +131.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €819 | €1,100 | +€281 | +34.4% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €25,852 | -€16,149 | -€42,001 | |
| Operating profit (loss) | 9901 | €25,033 | -€17,649 | -€42,682 | |
| Financial charges | 65/66B | €2,795 | €2,429 | -€366 | -13.1% |
| Recurring financial charges | 65 | €2,795 | €2,429 | -€366 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €22,238 | -€20,078 | -€42,316 | |
| Income taxes | 67/77 | €6,450 | €132 | -€6,318 | -98.0% |
| Profit (loss) for the period | 9904 | €15,788 | -€20,210 | -€35,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,788 | -€20,210 | -€35,998 |
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.