TINC Manager: 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.
TINC Manager
Largest movements
- Cash +€158,812
up €158,812 (+41.7%), from €380,829 to €539,641
mainly Other debts (+€500,000) and Net result for the year (+€254,851)
- Deferred charges and accrued income +€70,817
up €70,817 (+6.8%), from €1.0m to €1.1m
- Receivables within one year -€67,059
down €67,059 (-38.0%), from €176,271 to €109,213
- Other debts +€500,000
up €500,000, from €0 to €500,000
- Reserves -€245,149
down €245,149 (-29.2%), from €840,245 to €595,096
of which Distributable reserves: -€245,149
- Tax, wage and social debts -€234,384
down €234,384 (-100.0%), from €234,384 to €0
of which Taxes: -€178,835
- Trade debts +€143,619
up €143,619 (+34.0%), from €422,753 to €566,372
- Turnover +€71,010
up €71,010 (+6.8%), from €1.0m to €1.1m
- Services and other goods +€70,171
up €70,171 (+10.0%), from €700,178 to €770,348
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 | €1,606,083 | €1,772,267 | +€166,184 | +10.3% |
| Fixed assets | 21/28 | €10,095 | €13,708 | +€3,614 | +35.8% |
| Financial fixed assets | 28 | €10,095 | €13,708 | +€3,614 | +35.8% |
| Other financial fixed assets | 284/8 | €10,095 | €13,708 | +€3,614 | +35.8% |
| Shares | 284 | €10,095 | €13,708 | +€3,614 | +35.8% |
| Current assets | 29/58 | €1,595,988 | €1,758,558 | +€162,570 | +10.2% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €176,271 | €109,213 | -€67,059 | -38.0% |
| Other amounts receivable | 41 | €176,271 | €109,213 | -€67,059 | -38.0% |
| Cash at bank and in hand | 54/58 | €380,829 | €539,641 | +€158,812 | +41.7% |
| Deferred charges and accrued income | 490/1 | €1,038,888 | €1,109,705 | +€70,817 | +6.8% |
| Total equity and liabilities | 10/49 | €1,606,083 | €1,772,267 | +€166,184 | +10.3% |
| Equity | 10/15 | €948,946 | €703,797 | -€245,149 | -25.8% |
| Contributions | 10/11 | €108,701 | €108,701 | = | 0.0% |
| Capital | 10 | €108,701 | €108,701 | = | 0.0% |
| Issued capital | 100 | €250,305 | €250,305 | = | 0.0% |
| Uncalled capital | 101 | €141,604 | €141,604 | = | 0.0% |
| Reserves | 13 | €840,245 | €595,096 | -€245,149 | -29.2% |
| Non-distributable reserves | 130/1 | €25,031 | €25,031 | = | 0.0% |
| Legal reserve | 130 | €25,031 | €25,031 | = | 0.0% |
| Distributable reserves | 133 | €815,215 | €570,065 | -€245,149 | -30.1% |
| Amounts payable | 17/49 | €657,137 | €1,068,470 | +€411,333 | +62.6% |
| Amounts payable within one year | 42/48 | €657,137 | €1,066,372 | +€409,235 | +62.3% |
| Trade debts | 44 | €422,753 | €566,372 | +€143,619 | +34.0% |
| Suppliers | 440/4 | €422,753 | €566,372 | +€143,619 | +34.0% |
| Taxes, remuneration and social security | 45 | €234,384 | €0 | -€234,384 | -100.0% |
| Taxes | 450/3 | €178,835 | €0 | -€178,835 | -100.0% |
| Remuneration and social security | 454/9 | €55,549 | €0 | -€55,549 | -100.0% |
| Other amounts payable | 47/48 | €0 | €500,000 | +€500,000 | |
| Accrued charges and deferred income | 492/3 | - | €2,098 | +€2,098 | |
| Operating income | 70/76A | €1,038,694 | €1,109,705 | +€71,010 | +6.8% |
| Turnover | 70 | €1,038,694 | €1,109,705 | +€71,010 | +6.8% |
| Operating charges | 60/66A | €701,787 | €772,176 | +€70,389 | +10.0% |
| Services and other goods | 61 | €700,178 | €770,348 | +€70,171 | +10.0% |
| Other operating charges | 640/8 | €1,609 | €1,827 | +€218 | +13.5% |
| Operating profit (loss) | 9901 | €336,907 | €337,529 | +€622 | +0.2% |
| Financial income | 75/76B | €9,634 | €2,852 | -€6,782 | -70.4% |
| Recurring financial income | 75 | €9,634 | €2,852 | -€6,782 | -70.4% |
| Income from financial fixed assets | 750 | €307 | €240 | -€67 | -21.7% |
| Income from current assets | 751 | €9,328 | €2,612 | -€6,716 | -72.0% |
| Financial charges | 65/66B | €534 | €543 | +€9 | +1.7% |
| Recurring financial charges | 65 | €534 | €543 | +€9 | +1.7% |
| Other financial charges | 652/9 | €534 | €543 | +€9 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €346,008 | €339,838 | -€6,170 | -1.8% |
| Income taxes | 67/77 | €86,502 | €84,988 | -€1,514 | -1.8% |
| Taxes | 670/3 | €86,502 | €84,988 | -€1,514 | -1.8% |
| Profit (loss) for the period | 9904 | €259,506 | €254,851 | -€4,655 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €259,506 | €254,851 | -€4,655 | -1.8% |
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 11 October 2026 via checked.be.