TIRIS: what changed
Two fiscal 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.
TIRIS
Largest movements
- Intangible fixed assets -€7,500
down €7,500 (-21.5%), from €34,875 to €27,375
- Cash +€2,015
up €2,015 (+153.8%), from €1,310 to €3,325
mainly Other debts (+€13,345) and Depreciation (+€7,500)
- Financial fixed assets +€1,800
up €1,800 (+225.0%), from €800 to €2,600
- Stocks and contracts -€982
down €982 (-21.4%), from €4,594 to €3,612
- Deferred charges and accrued income +€927
new in 2024: €927
- Other debts +€13,345
up €13,345 (+33.1%), from €40,271 to €53,616
- Current portion of long-term debt -€11,671
down €11,671 (-87.2%), from €13,388 to €1,717
- Profit (loss) carried forward -€8,549
down €8,549 (-15.0%), from -€57,111 to -€65,660
- Trade debts +€2,950
up €2,950 (+256.1%), from €1,152 to €4,102
- Tax, wage and social debts +€999
up €999 (+11.8%), from €8,441 to €9,440
of which Taxes: +€762
- Staff costs +€2,966
up €2,966 (+13.1%), from €22,723 to €25,690
- Gross operating margin +€1,401
up €1,401 (+5.4%), from €25,848 to €27,248
- Other operating charges +€539
up €539 (+53.3%), from €1,012 to €1,551
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,579 | €37,839 | -€3,740 | -9.0% |
| Fixed assets | 21/28 | €35,675 | €29,975 | -€5,700 | -16.0% |
| Intangible fixed assets | 21 | €34,875 | €27,375 | -€7,500 | -21.5% |
| Financial fixed assets | 28 | €800 | €2,600 | +€1,800 | +225.0% |
| Current assets | 29/58 | €5,904 | €7,864 | +€1,960 | +33.2% |
| Stocks and contracts in progress | 3 | €4,594 | €3,612 | -€982 | -21.4% |
| Stocks | 30/36 | €4,594 | €3,612 | -€982 | -21.4% |
| Cash at bank and in hand | 54/58 | €1,310 | €3,325 | +€2,015 | +153.8% |
| Deferred charges and accrued income | 490/1 | - | €927 | +€927 | |
| Total equity and liabilities | 10/49 | €41,579 | €37,839 | -€3,740 | -9.0% |
| Equity | 10/15 | -€37,111 | -€45,660 | -€8,549 | -23.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,111 | -€65,660 | -€8,549 | -15.0% |
| Amounts payable | 17/49 | €78,690 | €83,499 | +€4,809 | +6.1% |
| Amounts payable within one year | 42/48 | €72,493 | €77,603 | +€5,110 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €13,388 | €1,717 | -€11,671 | -87.2% |
| Financial debts | 43 | €9,241 | €8,729 | -€513 | -5.5% |
| Credit institutions | 430/8 | €9,241 | €8,729 | -€513 | -5.5% |
| Trade debts | 44 | €1,152 | €4,102 | +€2,950 | +256.1% |
| Suppliers | 440/4 | €1,152 | €4,102 | +€2,950 | +256.1% |
| Taxes, remuneration and social security | 45 | €8,441 | €9,440 | +€999 | +11.8% |
| Taxes | 450/3 | €5,176 | €5,938 | +€762 | +14.7% |
| Remuneration and social security | 454/9 | €3,264 | €3,502 | +€237 | +7.3% |
| Other amounts payable | 47/48 | €40,271 | €53,616 | +€13,345 | +33.1% |
| Accrued charges and deferred income | 492/3 | €6,197 | €5,895 | -€302 | -4.9% |
| Remuneration, social security and pensions | 62 | €22,723 | €25,690 | +€2,966 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,012 | €1,551 | +€539 | +53.3% |
| Gross operating margin | 9900 | €25,848 | €27,248 | +€1,401 | +5.4% |
| Operating profit (loss) | 9901 | -€5,388 | -€7,493 | -€2,105 | -39.1% |
| Financial charges | 65/66B | €1,253 | €1,056 | -€197 | -15.7% |
| Recurring financial charges | 65 | €1,253 | €1,056 | -€197 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,641 | -€8,549 | -€1,908 | -28.7% |
| Profit (loss) for the period | 9904 | -€6,641 | -€8,549 | -€1,908 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,641 | -€8,549 | -€1,908 | -28.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.