TIRONA: 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.
TIRONA
Largest movements
- Receivables within one year -€21,527
down €21,527 (-94.5%), from €22,781 to €1,253
of which Trade receivables: -€20,012
- Other debts -€19,641
down €19,641 (-88.9%), from €22,087 to €2,447
- Profit (loss) carried forward -€9,996
down €9,996, from €2,176 to -€7,820
- Trade debts +€7,568
new in 2025: €7,568
- Tax, wage and social debts +€481
new in 2025: €481
- Gross operating margin -€12,143
down €12,143, from €4,169 to -€7,973
- Financial charges +€1,528
up €1,528 (+491%), from €311 to €1,840
- Other operating charges +€182
new in 2025: €182
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 | €30,463 | €8,876 | -€21,588 | -70.9% |
| Fixed assets | 21/28 | €3,100 | €3,100 | = | 0.0% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €27,363 | €5,776 | -€21,588 | -78.9% |
| Stocks and contracts in progress | 3 | €4,253 | €4,443 | +€190 | +4.5% |
| Stocks | 30/36 | €4,253 | €4,443 | +€190 | +4.5% |
| Amounts receivable within one year | 40/41 | €22,781 | €1,253 | -€21,527 | -94.5% |
| Trade receivables | 40 | €21,265 | €1,253 | -€20,012 | -94.1% |
| Other amounts receivable | 41 | €1,516 | - | -€1,516 | |
| Cash at bank and in hand | 54/58 | €330 | €79 | -€251 | -76.0% |
| Total equity and liabilities | 10/49 | €30,463 | €8,876 | -€21,588 | -70.9% |
| Equity | 10/15 | €8,376 | -€1,620 | -€9,996 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,176 | -€7,820 | -€9,996 | |
| Amounts payable | 17/49 | €22,087 | €10,495 | -€11,592 | -52.5% |
| Amounts payable within one year | 42/48 | €22,087 | €10,495 | -€11,592 | -52.5% |
| Trade debts | 44 | - | €7,568 | +€7,568 | |
| Suppliers | 440/4 | - | €7,568 | +€7,568 | |
| Taxes, remuneration and social security | 45 | - | €481 | +€481 | |
| Taxes | 450/3 | - | €481 | +€481 | |
| Other amounts payable | 47/48 | €22,087 | €2,447 | -€19,641 | -88.9% |
| Other operating charges | 640/8 | - | €182 | +€182 | |
| Gross operating margin | 9900 | €4,169 | -€7,973 | -€12,143 | |
| Operating profit (loss) | 9901 | €4,169 | -€8,156 | -€12,325 | |
| Financial charges | 65/66B | €311 | €1,840 | +€1,528 | +491% |
| Recurring financial charges | 65 | €311 | €1,840 | +€1,528 | +491% |
| Profit (loss) for the period before taxes | 9903 | €3,858 | -€9,996 | -€13,854 | |
| Profit (loss) for the period | 9904 | €3,858 | -€9,996 | -€13,854 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,858 | -€9,996 | -€13,854 |
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 13 October 2026 via checked.be.