TIRAMI SU Business Development: what changed
What changed
TIRAMI SU Business Development
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€135,190
2024 · €132,594+€2,597
Equity
€180,997
2024 · €495,807-€314,810
Cash
€99,698
2024 · €207,437-€107,740
Balance sheet total
€657,682
2024 · €511,885+€145,797
Largest movements
Assets
- Current investments +€250,000
up €250,000 (+100%), from €250,000 to €500,000
- Cash -€107,740
down €107,740 (-51.9%), from €207,437 to €99,698
mainly Contributions, distributions and other (-€450,000) and Current investments (-€250,000)
Equity and liabilities
- Other debts +€453,189
up €453,189 (+2,889%), from €15,687 to €468,876
- Reserves -€356,000
no longer reported in 2025 (was €356,000)
- Profit (loss) carried forward +€41,190
up €41,190 (+30.9%), from €133,307 to €174,497
Income statement
- Financial income +€8,736
up €8,736 (+87,359,400%), from €0 to €8,736
- Gross operating margin -€4,582
down €4,582 (-2.6%), from €177,619 to €173,038
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€132,594
Gross operating margin
-€4,582
Depreciation
-€1,008
Other operating charges
-€601
Financial income
+€8,736
Financial charges
+€11
Taxes
+€41
Result 2025
€135,190
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€600,957
Investment
-€258,697
Financing
-€450,000
Cash 2024
€207,437
From operations (derived)
+€600,957
Net result for the year
+€135,190
Depreciation
+€5,923
Smaller working-capital items
-€762
Trade debts
+€2,655
Tax, wage and social debts
+€2,264
Other debts
+€453,189
Accrued charges and deferred income
+€2,498
Investment (derived)
-€258,697
Investment in fixed assets (net)
-€8,697
Current investments
-€250,000
Financing
-€450,000
Contributions, distributions and other
-€450,000
Cash 2025
€99,698
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €511,885 | €657,682 | +€145,797 | +28.5% |
| Fixed assets | 21/28 | €35,898 | €38,673 | +€2,774 | +7.7% |
| Tangible fixed assets | 22/27 | €35,898 | €38,673 | +€2,774 | +7.7% |
| Furniture and vehicles | 24 | €2,059 | €1,878 | -€180 | -8.8% |
| Other tangible fixed assets | 26 | €33,840 | €36,794 | +€2,955 | +8.7% |
| Current assets | 29/58 | €475,987 | €619,010 | +€143,023 | +30.0% |
| Amounts receivable within one year | 40/41 | €18,550 | €18,367 | -€183 | -1.0% |
| Trade receivables | 40 | €18,198 | €17,364 | -€835 | -4.6% |
| Other amounts receivable | 41 | €351 | €1,003 | +€652 | +186% |
| Current investments | 50/53 | €250,000 | €500,000 | +€250,000 | +100% |
| Cash at bank and in hand | 54/58 | €207,437 | €99,698 | -€107,740 | -51.9% |
| Deferred charges and accrued income | 490/1 | - | €945 | +€945 | |
| Total equity and liabilities | 10/49 | €511,885 | €657,682 | +€145,797 | +28.5% |
| Equity | 10/15 | €495,807 | €180,997 | -€314,810 | -63.5% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €356,000 | - | -€356,000 | |
| Distributable reserves | 133 | €356,000 | - | -€356,000 | |
| Profit (loss) carried forward | 14 | €133,307 | €174,497 | +€41,190 | +30.9% |
| Amounts payable | 17/49 | €16,078 | €476,685 | +€460,606 | +2,865% |
| Amounts payable within one year | 42/48 | €16,078 | €474,187 | +€458,109 | +2,849% |
| Trade debts | 44 | €26 | €2,681 | +€2,655 | +10,326% |
| Suppliers | 440/4 | €26 | €2,681 | +€2,655 | +10,326% |
| Taxes, remuneration and social security | 45 | €366 | €2,630 | +€2,264 | +619% |
| Taxes | 450/3 | €366 | €394 | +€29 | +7.8% |
| Remuneration and social security | 454/9 | - | €2,236 | +€2,236 | |
| Other amounts payable | 47/48 | €15,687 | €468,876 | +€453,189 | +2,889% |
| Accrued charges and deferred income | 492/3 | - | €2,498 | +€2,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,914 | €5,923 | +€1,008 | +20.5% |
| Other operating charges | 640/8 | €46 | €647 | +€601 | +1,307% |
| Gross operating margin | 9900 | €177,619 | €173,038 | -€4,582 | -2.6% |
| Operating profit (loss) | 9901 | €172,659 | €166,468 | -€6,191 | -3.6% |
| Financial income | 75/76B | €0 | €8,736 | +€8,736 | +87,359,400% |
| Recurring financial income | 75 | €0 | €8,736 | +€8,736 | +87,359,400% |
| Financial charges | 65/66B | €72 | €61 | -€11 | -15.1% |
| Recurring financial charges | 65 | €72 | €61 | -€11 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €172,587 | €175,143 | +€2,555 | +1.5% |
| Income taxes | 67/77 | €39,994 | €39,952 | -€41 | -0.1% |
| Profit (loss) for the period | 9904 | €132,594 | €135,190 | +€2,597 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €132,594 | €135,190 | +€2,597 | +2.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.