TINA-JADE: 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.
TINA-JADE
Largest movements
- Receivables within one year +€11,066
up €11,066 (+131%), from €8,469 to €19,535
of which Trade receivables: +€10,000
- Tangible fixed assets +€6,320
up €6,320 (+36.7%), from €17,207 to €23,527
- Cash +€1,890
up €1,890 (+50.8%), from €3,723 to €5,613
mainly Other debts (+€26,295) and Advances received (+€10,000)
- Other debts +€26,295
up €26,295 (+758%), from €3,470 to €29,764
- Contributions -€17,000
down €17,000 (-91.4%), from €18,600 to €1,600
- Advances received +€10,000
new in 2025: €10,000
- Trade debts -€712
down €712 (-89.3%), from €797 to €86
- Profit (loss) carried forward +€693
up €693 (+13.9%), from €5,002 to €5,696
- Turnover -€57,876
no longer reported in 2025 (was €57,876)
- Purchases and services -€54,104
no longer reported in 2025 (was €54,104)
- Depreciation -€3,058
no longer reported in 2025 (was €3,058)
- Other operating charges +€1,916
up €1,916 (+495%), from €387 to €2,304
- Gross operating margin -€1,840
down €1,840 (-36.9%), from €4,987 to €3,147
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 | €29,729 | €49,005 | +€19,276 | +64.8% |
| Fixed assets | 21/28 | €17,537 | €23,857 | +€6,320 | +36.0% |
| Tangible fixed assets | 22/27 | €17,207 | €23,527 | +€6,320 | +36.7% |
| Furniture and vehicles | 24 | €17,207 | €23,527 | +€6,320 | +36.7% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €12,193 | €25,149 | +€12,956 | +106% |
| Amounts receivable within one year | 40/41 | €8,469 | €19,535 | +€11,066 | +131% |
| Trade receivables | 40 | - | €10,000 | +€10,000 | |
| Other amounts receivable | 41 | €8,469 | €9,535 | +€1,066 | +12.6% |
| Cash at bank and in hand | 54/58 | €3,723 | €5,613 | +€1,890 | +50.8% |
| Total equity and liabilities | 10/49 | €29,729 | €49,005 | +€19,276 | +64.8% |
| Equity | 10/15 | €25,462 | €9,156 | -€16,307 | -64.0% |
| Contributions | 10/11 | €18,600 | €1,600 | -€17,000 | -91.4% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €5,002 | €5,696 | +€693 | +13.9% |
| Amounts payable | 17/49 | €4,267 | €39,850 | +€35,583 | +834% |
| Amounts payable within one year | 42/48 | €4,267 | €39,850 | +€35,583 | +834% |
| Trade debts | 44 | €797 | €86 | -€712 | -89.3% |
| Suppliers | 440/4 | €797 | €86 | -€712 | -89.3% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €3,470 | €29,764 | +€26,295 | +758% |
| Turnover | 70 | €57,876 | - | -€57,876 | |
| Goods, raw materials, services and sundry goods | 60/61 | €54,104 | - | -€54,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,058 | - | -€3,058 | |
| Other operating charges | 640/8 | €387 | €2,304 | +€1,916 | +495% |
| Gross operating margin | 9900 | €4,987 | €3,147 | -€1,840 | -36.9% |
| Operating profit (loss) | 9901 | €1,542 | €843 | -€698 | -45.3% |
| Financial charges | 65/66B | €137 | €150 | +€13 | +9.6% |
| Recurring financial charges | 65 | €137 | €150 | +€13 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €1,405 | €693 | -€711 | -50.6% |
| Profit (loss) for the period | 9904 | €1,405 | €693 | -€711 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,405 | €693 | -€711 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.