TISIR.BE: 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.
TISIR.BE
Largest movements
- Cash -€62
down €62 (-68.0%), from €91 to €29
mainly Contributions, distributions and other (-€450) and Trade debts (-€55)
- Receivables within one year -€16
down €16 (-6.2%), from €264 to €247
- Contributions -€450
down €450 (-8.3%), from €5,450 to €5,000
- Other debts +€360
up €360 (+6.6%), from €5,474 to €5,834
- Profit (loss) carried forward +€67
up €67 (+0.6%), from -€10,625 to -€10,558
- Trade debts -€55
no longer reported in 2025 (was €55)
- Purchases and services -€9,853
no longer reported in 2025 (was €9,853)
- Turnover -€8,414
no longer reported in 2025 (was €8,414)
- Staff costs -€7,313
no longer reported in 2025 (was €7,313)
- Gross operating margin +€1,561
up €1,561, from -€1,439 to €122
- Other operating charges -€1,545
down €1,545 (-99.4%), from €1,555 to €10
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 | €354 | €276 | -€78 | -22.0% |
| Current assets | 29/58 | €354 | €276 | -€78 | -22.0% |
| Amounts receivable within one year | 40/41 | €264 | €247 | -€16 | -6.2% |
| Other amounts receivable | 41 | €264 | €247 | -€16 | -6.2% |
| Cash at bank and in hand | 54/58 | €91 | €29 | -€62 | -68.0% |
| Total equity and liabilities | 10/49 | €354 | €276 | -€78 | -22.0% |
| Equity | 10/15 | -€5,175 | -€5,558 | -€383 | -7.4% |
| Contributions | 10/11 | €5,450 | €5,000 | -€450 | -8.3% |
| Profit (loss) carried forward | 14 | -€10,625 | -€10,558 | +€67 | +0.6% |
| Amounts payable | 17/49 | €5,529 | €5,834 | +€305 | +5.5% |
| Amounts payable within one year | 42/48 | €5,529 | €5,834 | +€305 | +5.5% |
| Trade debts | 44 | €55 | - | -€55 | |
| Suppliers | 440/4 | €55 | - | -€55 | |
| Other amounts payable | 47/48 | €5,474 | €5,834 | +€360 | +6.6% |
| Turnover | 70 | €8,414 | - | -€8,414 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,853 | - | -€9,853 | |
| Remuneration, social security and pensions | 62 | €7,313 | - | -€7,313 | |
| Other operating charges | 640/8 | €1,555 | €10 | -€1,545 | -99.4% |
| Gross operating margin | 9900 | -€1,439 | €122 | +€1,561 | |
| Operating profit (loss) | 9901 | -€10,307 | €112 | +€10,419 | |
| Financial charges | 65/66B | €57 | €45 | -€12 | -21.6% |
| Recurring financial charges | 65 | €57 | €45 | -€12 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,365 | €67 | +€10,432 | |
| Profit (loss) for the period | 9904 | -€10,365 | €67 | +€10,432 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,365 | €67 | +€10,432 |
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 20 October 2026 via checked.be.