Tingeling: 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.
Tingeling
Largest movements
- Tangible fixed assets +€8,124
up €8,124 (+1,328%), from €612 to €8,736
of which Furniture and vehicles: +€4,744
- Stocks and contracts -€5,921
down €5,921 (-91.3%), from €6,482 to €561
- Cash -€5,627
down €5,627 (-17.0%), from €33,032 to €27,405
mainly Net result for the year (-€22,556) and Investment in fixed assets (net) (-€8,939)
- Receivables within one year -€1,595
down €1,595 (-56.7%), from €2,814 to €1,219
of which Trade receivables: -€1,501
- Deferred charges and accrued income -€462
down €462 (-35.6%), from €1,300 to €838
- Profit (loss) carried forward -€22,556
down €22,556 (-52.2%), from -€43,195 to -€65,751
- Trade debts +€9,236
up €9,236 (+639%), from €1,446 to €10,682
- Other debts +€5,882
up €5,882 (+158%), from €3,718 to €9,600
- Accrued charges and deferred income +€5,220
up €5,220 (+1,726%), from €302 to €5,522
- Tax, wage and social debts -€3,263
down €3,263 (-88.3%), from €3,694 to €431
of which Remuneration and social security: -€2,690
- Gross operating margin +€5,510
up €5,510 (+22.3%), from -€24,765 to -€19,254
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 | €44,480 | €38,999 | -€5,481 | -12.3% |
| Fixed assets | 21/28 | €853 | €8,977 | +€8,124 | +953% |
| Tangible fixed assets | 22/27 | €612 | €8,736 | +€8,124 | +1,328% |
| Plant, machinery and equipment | 23 | €612 | €3,992 | +€3,380 | +553% |
| Furniture and vehicles | 24 | - | €4,744 | +€4,744 | |
| Financial fixed assets | 28 | €241 | €241 | = | 0.0% |
| Current assets | 29/58 | €43,627 | €30,022 | -€13,605 | -31.2% |
| Stocks and contracts in progress | 3 | €6,482 | €561 | -€5,921 | -91.3% |
| Stocks | 30/36 | €6,482 | €561 | -€5,921 | -91.3% |
| Amounts receivable within one year | 40/41 | €2,814 | €1,219 | -€1,595 | -56.7% |
| Trade receivables | 40 | €2,642 | €1,141 | -€1,501 | -56.8% |
| Other amounts receivable | 41 | €172 | €78 | -€94 | -54.6% |
| Cash at bank and in hand | 54/58 | €33,032 | €27,405 | -€5,627 | -17.0% |
| Deferred charges and accrued income | 490/1 | €1,300 | €838 | -€462 | -35.6% |
| Total equity and liabilities | 10/49 | €44,480 | €38,999 | -€5,481 | -12.3% |
| Equity | 10/15 | €35,320 | €12,764 | -€22,556 | -63.9% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €71,015 | €71,015 | = | 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% |
| Distributable reserves | 133 | €69,155 | €69,155 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,195 | -€65,751 | -€22,556 | -52.2% |
| Amounts payable | 17/49 | €9,160 | €26,235 | +€17,075 | +186% |
| Amounts payable within one year | 42/48 | €8,857 | €20,713 | +€11,856 | +134% |
| Trade debts | 44 | €1,446 | €10,682 | +€9,236 | +639% |
| Suppliers | 440/4 | €1,446 | €10,682 | +€9,236 | +639% |
| Taxes, remuneration and social security | 45 | €3,694 | €431 | -€3,263 | -88.3% |
| Taxes | 450/3 | €1,004 | €431 | -€573 | -57.0% |
| Remuneration and social security | 454/9 | €2,690 | €0 | -€2,690 | -100% |
| Other amounts payable | 47/48 | €3,718 | €9,600 | +€5,882 | +158% |
| Accrued charges and deferred income | 492/3 | €302 | €5,522 | +€5,220 | +1,726% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €815 | -€10 | -1.2% |
| Other operating charges | 640/8 | €1,450 | €1,644 | +€194 | +13.4% |
| Gross operating margin | 9900 | -€24,765 | -€19,254 | +€5,510 | +22.3% |
| Operating profit (loss) | 9901 | -€27,039 | -€21,713 | +€5,326 | +19.7% |
| Financial income | 75/76B | €159 | €0 | -€159 | -100.0% |
| Recurring financial income | 75 | €159 | €0 | -€159 | -100.0% |
| Financial charges | 65/66B | €935 | €721 | -€214 | -22.9% |
| Recurring financial charges | 65 | €935 | €721 | -€214 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€27,815 | -€22,434 | +€5,381 | +19.3% |
| Income taxes | 67/77 | €128 | €122 | -€6 | -4.8% |
| Profit (loss) for the period | 9904 | -€27,943 | -€22,556 | +€5,387 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,943 | -€22,556 | +€5,387 | +19.3% |
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 21 October 2026 via checked.be.