Tio: 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.
Tio
Largest movements
- Cash +€11,624
up €11,624 (+6.7%), from €173,150 to €184,775
mainly Accrued charges and deferred income (+€9,071) and Trade debts (+€3,505)
- Receivables within one year +€4,047
up €4,047 (+22.5%), from €18,004 to €22,051
- Accrued charges and deferred income +€9,071
up €9,071 (+157%), from €5,775 to €14,845
- Trade debts +€3,505
up €3,505 (+69.2%), from €5,068 to €8,573
- Profit (loss) carried forward +€3,262
up €3,262 (+3.0%), from €109,844 to €113,107
- Other operating charges +€5,884
up €5,884 (+1,038%), from €567 to €6,451
- Gross operating margin +€4,935
up €4,935 (+94.3%), from €5,236 to €10,171
- Financial income +€283
up €283 (+104%), from €273 to €557
- Taxes -€149
down €149 (-16.3%), from €912 to €764
- Financial charges +€124
up €124 (+99.1%), from €125 to €250
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 | €191,887 | €207,558 | +€15,671 | +8.2% |
| Fixed assets | 21/28 | €732 | €732 | = | 0.0% |
| Financial fixed assets | 28 | €732 | €732 | = | 0.0% |
| Current assets | 29/58 | €191,155 | €206,826 | +€15,671 | +8.2% |
| Amounts receivable within one year | 40/41 | €18,004 | €22,051 | +€4,047 | +22.5% |
| Trade receivables | 40 | €18,004 | €22,051 | +€4,047 | +22.5% |
| Cash at bank and in hand | 54/58 | €173,150 | €184,775 | +€11,624 | +6.7% |
| Deferred charges and accrued income | 490/1 | €1 | €1 | +€0 | +1.3% |
| Total equity and liabilities | 10/49 | €191,887 | €207,558 | +€15,671 | +8.2% |
| Equity | 10/15 | €178,044 | €181,307 | +€3,262 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,844 | €113,107 | +€3,262 | +3.0% |
| Amounts payable | 17/49 | €13,843 | €26,251 | +€12,409 | +89.6% |
| Amounts payable after more than one year | 17 | €1,781 | €1,781 | = | 0.0% |
| Other amounts payable | 178/9 | €1,781 | €1,781 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,287 | €9,625 | +€3,338 | +53.1% |
| Trade debts | 44 | €5,068 | €8,573 | +€3,505 | +69.2% |
| Suppliers | 440/4 | €5,068 | €8,573 | +€3,505 | +69.2% |
| Taxes, remuneration and social security | 45 | €1,219 | €1,052 | -€167 | -13.7% |
| Taxes | 450/3 | €1,219 | €1,052 | -€167 | -13.7% |
| Accrued charges and deferred income | 492/3 | €5,775 | €14,845 | +€9,071 | +157% |
| Other operating charges | 640/8 | €567 | €6,451 | +€5,884 | +1,038% |
| Gross operating margin | 9900 | €5,236 | €10,171 | +€4,935 | +94.3% |
| Operating profit (loss) | 9901 | €4,669 | €3,719 | -€950 | -20.3% |
| Financial income | 75/76B | €273 | €557 | +€283 | +104% |
| Recurring financial income | 75 | €273 | €557 | +€283 | +104% |
| Financial charges | 65/66B | €125 | €250 | +€124 | +99.1% |
| Recurring financial charges | 65 | €125 | €250 | +€124 | +99.1% |
| Profit (loss) for the period before taxes | 9903 | €4,817 | €4,026 | -€791 | -16.4% |
| Income taxes | 67/77 | €912 | €764 | -€149 | -16.3% |
| Profit (loss) for the period | 9904 | €3,905 | €3,262 | -€642 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,905 | €3,262 | -€642 | -16.4% |
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 19 October 2026 via checked.be.