TIONIS: 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.
TIONIS
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+904.1%), from €129,739 to €1.3m
of which Land and buildings: +€1.2m
- Receivables within one year -€89,351
down €89,351 (-40.3%), from €221,776 to €132,425
of which Trade receivables: -€78,097
- Debts after one year +€1.1m
up €1.1m (+1863.8%), from €56,599 to €1.1m
- Profit (loss) carried forward -€47,147
new in 2025: -€47,147
- Current portion of long-term debt +€45,462
up €45,462 (+69.3%), from €65,632 to €111,093
- Trade debts +€31,847
up €31,847 (+10876.7%), from €293 to €32,140
- Accrued charges and deferred income -€20,401
down €20,401 (-92.8%), from €21,986 to €1,585
- Other operating charges +€140,000
up €140,000 (+11729.5%), from €1,194 to €141,194
- Taxes -€46,156
down €46,156 (-99.3%), from €46,500 to €344
- Financial charges +€29,772
up €29,772 (+736.8%), from €4,041 to €33,812
- Depreciation +€27,702
up €27,702 (+88.0%), from €31,471 to €59,173
- Financial income -€11,986
down €11,986 (-97.3%), from €12,313 to €328
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.
Cash bridge derived
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 | €524,250 | €1,587,620 | +€1.1m | +202.8% |
| Fixed assets | 21/28 | €129,739 | €1,302,674 | +€1.2m | +904.1% |
| Tangible fixed assets | 22/27 | €129,739 | €1,302,674 | +€1.2m | +904.1% |
| Land and buildings | 22 | - | €1,163,105 | +€1.2m | |
| Plant, machinery and equipment | 23 | €31,257 | €35,003 | +€3,747 | +12.0% |
| Furniture and vehicles | 24 | €98,482 | €104,566 | +€6,084 | +6.2% |
| Current assets | 29/58 | €394,511 | €284,946 | -€109,565 | -27.8% |
| Amounts receivable after more than one year | 29 | €120,549 | €114,750 | -€5,799 | -4.8% |
| Other amounts receivable | 291 | €120,549 | €114,750 | -€5,799 | -4.8% |
| Amounts receivable within one year | 40/41 | €221,776 | €132,425 | -€89,351 | -40.3% |
| Trade receivables | 40 | €106,744 | €28,647 | -€78,097 | -73.2% |
| Other amounts receivable | 41 | €115,032 | €103,779 | -€11,253 | -9.8% |
| Cash at bank and in hand | 54/58 | €51,416 | €36,704 | -€14,712 | -28.6% |
| Deferred charges and accrued income | 490/1 | €770 | €1,066 | +€296 | +38.4% |
| Total equity and liabilities | 10/49 | €524,250 | €1,587,620 | +€1.1m | +202.8% |
| Equity | 10/15 | €353,683 | €306,536 | -€47,147 | -13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €347,483 | €347,483 | = | 0.0% |
| Distributable reserves | 133 | €347,483 | €347,483 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€47,147 | -€47,147 | |
| Amounts payable | 17/49 | €170,568 | €1,281,084 | +€1.1m | +651.1% |
| Amounts payable after more than one year | 17 | €56,599 | €1,111,495 | +€1.1m | +1863.8% |
| Financial debts | 170/4 | €56,599 | €1,111,495 | +€1.1m | +1863.8% |
| Amounts payable within one year | 42/48 | €91,982 | €168,004 | +€76,022 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | €65,632 | €111,093 | +€45,462 | +69.3% |
| Trade debts | 44 | €293 | €32,140 | +€31,847 | +10876.7% |
| Suppliers | 440/4 | €293 | €32,140 | +€31,847 | +10876.7% |
| Taxes, remuneration and social security | 45 | €26,057 | €11,876 | -€14,182 | -54.4% |
| Taxes | 450/3 | €26,057 | €11,876 | -€14,182 | -54.4% |
| Other amounts payable | 47/48 | - | €12,895 | +€12,895 | |
| Accrued charges and deferred income | 492/3 | €21,986 | €1,585 | -€20,401 | -92.8% |
| Non-recurring operating income | 76A | €12,673 | - | -€12,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,471 | €59,173 | +€27,702 | +88.0% |
| Other operating charges | 640/8 | €1,194 | €141,194 | +€140,000 | +11729.5% |
| Gross operating margin | 9900 | €178,207 | €187,049 | +€8,841 | +5.0% |
| Operating profit (loss) | 9901 | €145,542 | -€13,318 | -€158,861 | |
| Financial income | 75/76B | €12,313 | €328 | -€11,986 | -97.3% |
| Recurring financial income | 75 | €12,313 | €328 | -€11,986 | -97.3% |
| Financial charges | 65/66B | €4,041 | €33,812 | +€29,772 | +736.8% |
| Recurring financial charges | 65 | €4,041 | €33,812 | +€29,772 | +736.8% |
| Profit (loss) for the period before taxes | 9903 | €153,815 | -€46,803 | -€200,618 | |
| Income taxes | 67/77 | €46,500 | €344 | -€46,156 | -99.3% |
| Profit (loss) for the period | 9904 | €107,316 | -€47,147 | -€154,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €107,316 | -€47,147 | -€154,462 |
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 11 October 2026 via checked.be.