TIROMY: 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.
TIROMY
Largest movements
- Tangible fixed assets -€24,597
down €24,597 (-32.8%), from €75,070 to €50,473
- Receivables after one year +€9,500
up €9,500 (+10.4%), from €91,500 to €101,000
- Deferred charges and accrued income +€3,415
up €3,415 (+151.0%), from €2,262 to €5,677
- Debts after one year -€30,024
down €30,024 (-92.3%), from €32,541 to €2,516
- Reserves +€18,105
up €18,105 (+88.5%), from €20,454 to €38,559
of which Distributable reserves: +€18,105
- Tax, wage and social debts -€5,516
down €5,516 (-96.1%), from €5,742 to €227
of which Taxes: -€5,516
- Current portion of long-term debt +€3,079
up €3,079 (+10.5%), from €29,272 to €32,351
- Staff costs -€15,170
down €15,170 (-100.0%), from €15,170 to €0
- Gross operating margin -€3,750
down €3,750 (-6.1%), from €61,122 to €57,372
- Taxes +€3,484
up €3,484 (+60.7%), from €5,742 to €9,227
- Other operating charges +€2,268
up €2,268 (+90.2%), from €2,516 to €4,784
- Financial charges -€1,175
down €1,175 (-44.6%), from €2,637 to €1,461
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 | €213,126 | €201,280 | -€11,847 | -5.6% |
| Fixed assets | 21/28 | €75,070 | €50,473 | -€24,597 | -32.8% |
| Tangible fixed assets | 22/27 | €75,070 | €50,473 | -€24,597 | -32.8% |
| Land and buildings | 22 | €75,070 | €50,473 | -€24,597 | -32.8% |
| Current assets | 29/58 | €138,056 | €150,807 | +€12,750 | +9.2% |
| Amounts receivable after more than one year | 29 | €91,500 | €101,000 | +€9,500 | +10.4% |
| Other amounts receivable | 291 | €91,500 | €101,000 | +€9,500 | +10.4% |
| Amounts receivable within one year | 40/41 | €44,288 | €44,091 | -€197 | -0.4% |
| Trade receivables | 40 | €44,288 | €44,091 | -€197 | -0.4% |
| Cash at bank and in hand | 54/58 | €7 | €39 | +€32 | +453.8% |
| Deferred charges and accrued income | 490/1 | €2,262 | €5,677 | +€3,415 | +151.0% |
| Total equity and liabilities | 10/49 | €213,126 | €201,280 | -€11,847 | -5.6% |
| Equity | 10/15 | €144,454 | €162,559 | +€18,105 | +12.5% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €20,454 | €38,559 | +€18,105 | +88.5% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €8,054 | €26,159 | +€18,105 | +224.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €68,672 | €38,720 | -€29,952 | -43.6% |
| Amounts payable after more than one year | 17 | €32,541 | €2,516 | -€30,024 | -92.3% |
| Financial debts | 170/4 | €32,541 | €2,516 | -€30,024 | -92.3% |
| Amounts payable within one year | 42/48 | €35,948 | €36,204 | +€256 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €29,272 | €32,351 | +€3,079 | +10.5% |
| Trade debts | 44 | €607 | €1,903 | +€1,296 | +213.4% |
| Suppliers | 440/4 | €607 | €1,903 | +€1,296 | +213.4% |
| Taxes, remuneration and social security | 45 | €5,742 | €227 | -€5,516 | -96.1% |
| Taxes | 450/3 | €5,742 | €227 | -€5,516 | -96.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €327 | €1,723 | +€1,397 | +427.7% |
| Accrued charges and deferred income | 492/3 | €184 | €0 | -€184 | -100.0% |
| Remuneration, social security and pensions | 62 | €15,170 | €0 | -€15,170 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,597 | €24,597 | = | 0.0% |
| Other operating charges | 640/8 | €2,516 | €4,784 | +€2,268 | +90.2% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €61,122 | €57,372 | -€3,750 | -6.1% |
| Operating profit (loss) | 9901 | €18,839 | €27,991 | +€9,152 | +48.6% |
| Financial income | 75/76B | €2,342 | €2,468 | +€126 | +5.4% |
| Recurring financial income | 75 | €2,342 | €2,468 | +€126 | +5.4% |
| Financial charges | 65/66B | €2,637 | €1,461 | -€1,175 | -44.6% |
| Recurring financial charges | 65 | €2,637 | €1,461 | -€1,175 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €18,544 | €28,998 | +€10,453 | +56.4% |
| Transfer from deferred taxes | 780 | €889 | €0 | -€889 | -100.0% |
| Income taxes | 67/77 | €5,742 | €9,227 | +€3,484 | +60.7% |
| Profit (loss) for the period | 9904 | €13,691 | €19,771 | +€6,080 | +44.4% |
| Transfer from tax-exempt reserves | 789 | €1,726 | €0 | -€1,726 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,417 | €19,771 | +€4,354 | +28.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.