TINA CONCEPT: what changed
TINA CONCEPT
Largest movements
- Receivables within one year +€75,097
up €75,097 (+69.4%), from €108,222 to €183,319
of which Trade receivables: +€65,305
- Deferred charges and accrued income -€2,858
down €2,858 (-57.2%), from €5,001 to €2,143
- Profit (loss) carried forward +€36,991
up €36,991 (+401%), from €9,219 to €46,210
- Trade debts +€19,961
up €19,961 (+22.8%), from €87,608 to €107,569
- Tax, wage and social debts +€10,406
up €10,406 (+71.3%), from €14,605 to €25,011
- Other debts +€3,500
new in 2025: €3,500
- Gross operating margin +€13,299
up €13,299 (+37.8%), from €35,213 to €48,512
- Taxes +€6,519
up €6,519 (+129%), from €5,046 to €11,565
- Other operating charges -€1,885
down €1,885 (-89.8%), from €2,099 to €214
- Financial income +€1,349
up €1,349 (+88.4%), from €1,526 to €2,875
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 | €114,547 | €186,201 | +€71,654 | +62.6% |
| Current assets | 29/58 | €114,547 | €186,201 | +€71,654 | +62.6% |
| Amounts receivable within one year | 40/41 | €108,222 | €183,319 | +€75,097 | +69.4% |
| Trade receivables | 40 | €47,736 | €113,041 | +€65,305 | +137% |
| Other amounts receivable | 41 | €60,486 | €70,278 | +€9,792 | +16.2% |
| Cash at bank and in hand | 54/58 | €1,324 | €740 | -€584 | -44.1% |
| Deferred charges and accrued income | 490/1 | €5,001 | €2,143 | -€2,858 | -57.2% |
| Total equity and liabilities | 10/49 | €114,547 | €186,201 | +€71,654 | +62.6% |
| Equity | 10/15 | €11,719 | €48,710 | +€36,991 | +316% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,219 | €46,210 | +€36,991 | +401% |
| Amounts payable | 17/49 | €102,828 | €137,491 | +€34,663 | +33.7% |
| Amounts payable within one year | 42/48 | €102,213 | €136,080 | +€33,867 | +33.1% |
| Trade debts | 44 | €87,608 | €107,569 | +€19,961 | +22.8% |
| Suppliers | 440/4 | €87,608 | €107,569 | +€19,961 | +22.8% |
| Taxes, remuneration and social security | 45 | €14,605 | €25,011 | +€10,406 | +71.3% |
| Taxes | 450/3 | €14,605 | €25,011 | +€10,406 | +71.3% |
| Other amounts payable | 47/48 | - | €3,500 | +€3,500 | |
| Accrued charges and deferred income | 492/3 | €615 | €1,411 | +€796 | +129% |
| Other operating charges | 640/8 | €2,099 | €214 | -€1,885 | -89.8% |
| Gross operating margin | 9900 | €35,213 | €48,512 | +€13,299 | +37.8% |
| Operating profit (loss) | 9901 | €33,114 | €48,298 | +€15,184 | +45.9% |
| Financial income | 75/76B | €1,526 | €2,875 | +€1,349 | +88.4% |
| Recurring financial income | 75 | €1,526 | €2,875 | +€1,349 | +88.4% |
| Financial charges | 65/66B | €2,727 | €2,617 | -€109 | -4.0% |
| Recurring financial charges | 65 | €2,727 | €2,617 | -€109 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €31,914 | €48,556 | +€16,642 | +52.1% |
| Income taxes | 67/77 | €5,046 | €11,565 | +€6,519 | +129% |
| Profit (loss) for the period | 9904 | €26,868 | €36,991 | +€10,124 | +37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,868 | €36,991 | +€10,124 | +37.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.