TINCA: 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.
TINCA
Largest movements
- Cash +€5,406
up €5,406 (+873.3%), from €619 to €6,025
mainly Tax, wage and social debts (+€5,464) and Net result for the year (+€4,595)
- Receivables within one year +€4,335
up €4,335 (+15.6%), from €27,873 to €32,208
of which Other amounts receivable: +€9,476
- Tangible fixed assets -€2,563
no longer reported in 2024 (was €2,563)
of which Furniture and vehicles: -€2,562
- Tax, wage and social debts +€5,464
up €5,464 (+557.0%), from €981 to €6,445
of which Remuneration and social security: +€4,400
- Profit (loss) carried forward +€4,595
up €4,595 (+36.6%), from €12,542 to €17,137
- Current portion of long-term debt -€3,645
down €3,645 (-85.3%), from €4,274 to €629
- Trade debts +€2,283
up €2,283 (+63.2%), from €3,613 to €5,896
- Debts after one year -€1,519
no longer reported in 2024 (was €1,519)
- Gross operating margin +€7,739
up €7,739 (+93.1%), from €8,316 to €16,055
- Other operating charges +€6,805
up €6,805 (+1046.9%), from €650 to €7,455
- Depreciation -€1,788
down €1,788 (-41.1%), from €4,350 to €2,562
- Financial income -€403
no longer reported in 2024 (was €403)
- Taxes -€340
down €340 (-22.7%), from €1,500 to €1,160
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,055 | €38,233 | +€7,178 | +23.1% |
| Fixed assets | 21/28 | €2,563 | - | -€2,563 | |
| Tangible fixed assets | 22/27 | €2,563 | - | -€2,563 | |
| Plant, machinery and equipment | 23 | €1 | - | -€1 | |
| Furniture and vehicles | 24 | €2,562 | - | -€2,562 | |
| Current assets | 29/58 | €28,492 | €38,233 | +€9,741 | +34.2% |
| Amounts receivable within one year | 40/41 | €27,873 | €32,208 | +€4,335 | +15.6% |
| Trade receivables | 40 | €12,358 | €7,217 | -€5,141 | -41.6% |
| Other amounts receivable | 41 | €15,515 | €24,991 | +€9,476 | +61.1% |
| Cash at bank and in hand | 54/58 | €619 | €6,025 | +€5,406 | +873.3% |
| Total equity and liabilities | 10/49 | €31,055 | €38,233 | +€7,178 | +23.1% |
| Equity | 10/15 | €20,668 | €25,263 | +€4,595 | +22.2% |
| Contributions | 10/11 | €7,540 | €7,540 | = | 0.0% |
| Outside capital | 11 | €7,540 | €7,540 | = | 0.0% |
| Other | 1109/19 | €7,540 | €7,540 | = | 0.0% |
| Reserves | 13 | €586 | €586 | = | 0.0% |
| Non-distributable reserves | 130/1 | €586 | €586 | = | 0.0% |
| Reserves not available under the articles | 1311 | €586 | €586 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,542 | €17,137 | +€4,595 | +36.6% |
| Amounts payable | 17/49 | €10,387 | €12,970 | +€2,583 | +24.9% |
| Amounts payable after more than one year | 17 | €1,519 | - | -€1,519 | |
| Financial debts | 170/4 | €1,519 | - | -€1,519 | |
| Amounts payable within one year | 42/48 | €8,868 | €12,970 | +€4,102 | +46.3% |
| Current portion of amounts payable after more than one year | 42 | €4,274 | €629 | -€3,645 | -85.3% |
| Trade debts | 44 | €3,613 | €5,896 | +€2,283 | +63.2% |
| Suppliers | 440/4 | €3,613 | €5,896 | +€2,283 | +63.2% |
| Taxes, remuneration and social security | 45 | €981 | €6,445 | +€5,464 | +557.0% |
| Taxes | 450/3 | €981 | €2,045 | +€1,064 | +108.5% |
| Remuneration and social security | 454/9 | - | €4,400 | +€4,400 | |
| Remuneration, social security and pensions | 62 | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,350 | €2,562 | -€1,788 | -41.1% |
| Other operating charges | 640/8 | €650 | €7,455 | +€6,805 | +1046.9% |
| Gross operating margin | 9900 | €8,316 | €16,055 | +€7,739 | +93.1% |
| Operating profit (loss) | 9901 | €3,316 | €5,959 | +€2,643 | +79.7% |
| Financial income | 75/76B | €403 | - | -€403 | |
| Recurring financial income | 75 | €403 | - | -€403 | |
| Financial charges | 65/66B | €540 | €204 | -€336 | -62.2% |
| Recurring financial charges | 65 | €540 | €204 | -€336 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | €3,179 | €5,755 | +€2,576 | +81.0% |
| Income taxes | 67/77 | €1,500 | €1,160 | -€340 | -22.7% |
| Profit (loss) for the period | 9904 | €1,679 | €4,595 | +€2,916 | +173.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,679 | €4,595 | +€2,916 | +173.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.