TINKELBEL: 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.
TINKELBEL
Largest movements
- Cash +€13,316
up €13,316 (+48.7%), from €27,346 to €40,662
mainly Net result for the year (+€8,582) and Depreciation (+€3,165)
- Tangible fixed assets -€3,165
down €3,165 (-98.4%), from €3,218 to €53
of which Plant, machinery and equipment: -€2,000
- Profit (loss) carried forward +€8,582
up €8,582 (+26.6%), from -€32,206 to -€23,623
- Trade debts +€1,531
up €1,531 (+1,928%), from €79 to €1,611
- Gross operating margin -€2,790
down €2,790 (-16.0%), from €17,466 to €14,676
- Depreciation -€1,085
down €1,085 (-25.5%), from €4,250 to €3,165
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 | €32,814 | €42,965 | +€10,151 | +30.9% |
| Fixed assets | 21/28 | €5,468 | €2,303 | -€3,165 | -57.9% |
| Tangible fixed assets | 22/27 | €3,218 | €53 | -€3,165 | -98.4% |
| Land and buildings | 22 | €1,218 | €53 | -€1,165 | -95.7% |
| Plant, machinery and equipment | 23 | €2,000 | €0 | -€2,000 | -100% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €27,346 | €40,662 | +€13,316 | +48.7% |
| Cash at bank and in hand | 54/58 | €27,346 | €40,662 | +€13,316 | +48.7% |
| Total equity and liabilities | 10/49 | €32,814 | €42,965 | +€10,151 | +30.9% |
| Equity | 10/15 | -€14,056 | -€5,473 | +€8,582 | +61.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,750 | €5,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €750 | €750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €750 | €750 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,206 | -€23,623 | +€8,582 | +26.6% |
| Amounts payable | 17/49 | €46,870 | €48,438 | +€1,568 | +3.3% |
| Amounts payable within one year | 42/48 | €46,870 | €48,438 | +€1,568 | +3.3% |
| Trade debts | 44 | €79 | €1,611 | +€1,531 | +1,928% |
| Suppliers | 440/4 | €79 | €1,611 | +€1,531 | +1,928% |
| Taxes, remuneration and social security | 45 | €2,391 | €2,428 | +€37 | +1.5% |
| Taxes | 450/3 | €2,391 | €2,428 | +€37 | +1.5% |
| Other amounts payable | 47/48 | €44,400 | €44,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,250 | €3,165 | -€1,085 | -25.5% |
| Other operating charges | 640/8 | €2,660 | €2,775 | +€114 | +4.3% |
| Gross operating margin | 9900 | €17,466 | €14,676 | -€2,790 | -16.0% |
| Operating profit (loss) | 9901 | €10,556 | €8,736 | -€1,820 | -17.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €153 | +€13 | +9.3% |
| Recurring financial charges | 65 | €140 | €153 | +€13 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €10,416 | €8,582 | -€1,833 | -17.6% |
| Profit (loss) for the period | 9904 | €10,416 | €8,582 | -€1,833 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,416 | €8,582 | -€1,833 | -17.6% |
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 23 October 2026 via checked.be.