Tiny Island: 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.
Tiny Island
Largest movements
- Current investments +€29,595
up €29,595 (+21.9%), from €135,284 to €164,878
- Cash +€15,413
up €15,413 (+80.4%), from €19,182 to €34,595
mainly Net result for the year (+€34,462) and Depreciation (+€8,919)
- Tangible fixed assets -€7,903
down €7,903 (-65.1%), from €12,143 to €4,240
of which Leasing and similar rights: -€4,459
- Receivables within one year -€2,854
down €2,854 (-42.2%), from €6,768 to €3,914
of which Trade receivables: -€4,913
- Reserves +€33,629
up €33,629 (+21.6%), from €155,442 to €189,071
- Tax, wage and social debts +€6,673
up €6,673 (+343%), from €1,947 to €8,621
- Debts after one year -€4,843
down €4,843 (-100%), from €4,843 to €0
- Current portion of long-term debt -€3,126
down €3,126 (-100%), from €3,126 to €0
- Other debts +€2,140
up €2,140 (+78.6%), from €2,722 to €4,862
- Gross operating margin -€9,262
down €9,262 (-14.4%), from €64,145 to €54,883
- Depreciation -€2,756
down €2,756 (-23.6%), from €11,675 to €8,919
- Financial charges -€1,717
down €1,717 (-71.3%), from €2,408 to €691
- Taxes -€1,075
down €1,075 (-7.4%), from €14,472 to €13,396
- Financial income +€1,043
up €1,043 (+50.8%), from €2,054 to €3,098
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 | €173,527 | €207,777 | +€34,251 | +19.7% |
| Fixed assets | 21/28 | €12,293 | €4,390 | -€7,903 | -64.3% |
| Tangible fixed assets | 22/27 | €12,143 | €4,240 | -€7,903 | -65.1% |
| Plant, machinery and equipment | 23 | €1,013 | €605 | -€408 | -40.3% |
| Furniture and vehicles | 24 | €6,671 | €3,634 | -€3,037 | -45.5% |
| Leasing and similar rights | 25 | €4,459 | €0 | -€4,459 | -100% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €161,234 | €203,387 | +€42,154 | +26.1% |
| Amounts receivable within one year | 40/41 | €6,768 | €3,914 | -€2,854 | -42.2% |
| Trade receivables | 40 | €6,627 | €1,714 | -€4,913 | -74.1% |
| Other amounts receivable | 41 | €141 | €2,200 | +€2,059 | +1,461% |
| Current investments | 50/53 | €135,284 | €164,878 | +€29,595 | +21.9% |
| Cash at bank and in hand | 54/58 | €19,182 | €34,595 | +€15,413 | +80.4% |
| Total equity and liabilities | 10/49 | €173,527 | €207,777 | +€34,251 | +19.7% |
| Equity | 10/15 | €160,442 | €194,071 | +€33,629 | +21.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €155,442 | €189,071 | +€33,629 | +21.6% |
| Distributable reserves | 133 | €155,442 | €189,071 | +€33,629 | +21.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,084 | €13,706 | +€622 | +4.8% |
| Amounts payable after more than one year | 17 | €4,843 | €0 | -€4,843 | -100% |
| Financial debts | 170/4 | €4,843 | €0 | -€4,843 | -100% |
| Amounts payable within one year | 42/48 | €8,241 | €13,706 | +€5,465 | +66.3% |
| Current portion of amounts payable after more than one year | 42 | €3,126 | €0 | -€3,126 | -100% |
| Financial debts | 43 | €100 | €224 | +€124 | +124% |
| Credit institutions | 430/8 | €100 | €224 | +€124 | +124% |
| Trade debts | 44 | €346 | €0 | -€346 | -100% |
| Suppliers | 440/4 | €346 | €0 | -€346 | -100% |
| Taxes, remuneration and social security | 45 | €1,947 | €8,621 | +€6,673 | +343% |
| Taxes | 450/3 | €1,947 | €8,621 | +€6,673 | +343% |
| Other amounts payable | 47/48 | €2,722 | €4,862 | +€2,140 | +78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,675 | €8,919 | -€2,756 | -23.6% |
| Other operating charges | 640/8 | €548 | €513 | -€35 | -6.4% |
| Gross operating margin | 9900 | €64,145 | €54,883 | -€9,262 | -14.4% |
| Operating profit (loss) | 9901 | €51,922 | €45,451 | -€6,471 | -12.5% |
| Financial income | 75/76B | €2,054 | €3,098 | +€1,043 | +50.8% |
| Recurring financial income | 75 | €2,054 | €3,098 | +€1,043 | +50.8% |
| Financial charges | 65/66B | €2,408 | €691 | -€1,717 | -71.3% |
| Recurring financial charges | 65 | €2,408 | €691 | -€1,717 | -71.3% |
| Profit (loss) for the period before taxes | 9903 | €51,568 | €47,858 | -€3,710 | -7.2% |
| Income taxes | 67/77 | €14,472 | €13,396 | -€1,075 | -7.4% |
| Profit (loss) for the period | 9904 | €37,096 | €34,462 | -€2,634 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,096 | €34,462 | -€2,634 | -7.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.