TIS: 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.
TIS
Largest movements
- Cash -€18,417
down €18,417 (-35.8%), from €51,441 to €33,024
mainly Contributions, distributions and other (-€57,000) and Receivables within one year (-€14,473)
- Receivables within one year +€14,473
up €14,473 (+50.2%), from €28,802 to €43,275
of which Trade receivables: +€9,755
- Deferred charges and accrued income +€6,744
new in 2025: €6,744
- Tangible fixed assets +€993
up €993 (+112%), from €890 to €1,882
- Other debts +€42,600
new in 2025: €42,600
- Profit (loss) carried forward -€36,086
down €36,086 (-63.0%), from €57,285 to €21,199
- Trade debts -€5,993
down €5,993 (-83.1%), from €7,216 to €1,223
- Tax, wage and social debts +€2,528
up €2,528 (+15.0%), from €16,876 to €19,404
- Gross operating margin -€43,398
down €43,398 (-56.6%), from €76,725 to €33,327
- Turnover -€34,076
down €34,076 (-22.3%), from €152,879 to €118,803
- Purchases and services +€13,062
up €13,062 (+15.9%), from €82,332 to €95,394
- Taxes -€9,519
down €9,519 (-58.1%), from €16,395 to €6,876
- Staff costs +€1,554
new in 2025: €1,554
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 | €82,377 | €85,426 | +€3,049 | +3.7% |
| Formation expenses | 20 | €743 | - | -€743 | |
| Fixed assets | 21/28 | €1,390 | €2,382 | +€993 | +71.4% |
| Tangible fixed assets | 22/27 | €890 | €1,882 | +€993 | +112% |
| Plant, machinery and equipment | 23 | €890 | €1,882 | +€993 | +112% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €80,243 | €83,044 | +€2,800 | +3.5% |
| Amounts receivable within one year | 40/41 | €28,802 | €43,275 | +€14,473 | +50.2% |
| Trade receivables | 40 | €12,141 | €21,896 | +€9,755 | +80.3% |
| Other amounts receivable | 41 | €16,661 | €21,379 | +€4,718 | +28.3% |
| Cash at bank and in hand | 54/58 | €51,441 | €33,024 | -€18,417 | -35.8% |
| Deferred charges and accrued income | 490/1 | - | €6,744 | +€6,744 | |
| Total equity and liabilities | 10/49 | €82,377 | €85,426 | +€3,049 | +3.7% |
| Equity | 10/15 | €58,285 | €22,199 | -€36,086 | -61.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | €1,000 | = | 0.0% |
| Other | 1109/19 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,285 | €21,199 | -€36,086 | -63.0% |
| Amounts payable | 17/49 | €24,092 | €63,227 | +€39,135 | +162% |
| Amounts payable within one year | 42/48 | €24,092 | €63,227 | +€39,135 | +162% |
| Trade debts | 44 | €7,216 | €1,223 | -€5,993 | -83.1% |
| Suppliers | 440/4 | €7,216 | €1,223 | -€5,993 | -83.1% |
| Taxes, remuneration and social security | 45 | €16,876 | €19,404 | +€2,528 | +15.0% |
| Taxes | 450/3 | €16,876 | €19,404 | +€2,528 | +15.0% |
| Other amounts payable | 47/48 | - | €42,600 | +€42,600 | |
| Turnover | 70 | €152,879 | €118,803 | -€34,076 | -22.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €82,332 | €95,394 | +€13,062 | +15.9% |
| Remuneration, social security and pensions | 62 | - | €1,554 | +€1,554 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €1,549 | +€417 | +36.8% |
| Other operating charges | 640/8 | €1,899 | €1,334 | -€565 | -29.8% |
| Gross operating margin | 9900 | €76,725 | €33,327 | -€43,398 | -56.6% |
| Operating profit (loss) | 9901 | €73,694 | €28,891 | -€44,804 | -60.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €14 | €1,100 | +€1,086 | +7,654% |
| Recurring financial charges | 65 | €14 | €1,100 | +€1,086 | +7,654% |
| Profit (loss) for the period before taxes | 9903 | €73,680 | €27,790 | -€45,890 | -62.3% |
| Income taxes | 67/77 | €16,395 | €6,876 | -€9,519 | -58.1% |
| Profit (loss) for the period | 9904 | €57,285 | €20,914 | -€36,370 | -63.5% |
| Profit (loss) for the period to be appropriated | 9905 | €57,285 | €20,914 | -€36,370 | -63.5% |
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 15 October 2026 via checked.be.