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Tisjust: 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.

What changed

Tisjust

BE 0777.322.366
NACE 69.201, Certified accountants and tax accountants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€47,558
2024 · €122,674-€75,117
Equity
€277,205
2024 · €229,647+€47,558
Cash
€46,949
2024 · €35,543+€11,406
Balance sheet total
€288,558
2024 · €279,262+€9,296

Largest movements

2024 to 2025
Assets
  • Cash +€11,406

    up €11,406 (+32.1%), from €35,543 to €46,949

    mainly Net result for the year (+€47,558) and Receivables within one year (+€4,723)

  • Financial fixed assets +€4,950

    up €4,950 (+9.6%), from €51,328 to €56,278

  • Receivables within one year -€4,723

    down €4,723 (-6.0%), from €79,233 to €74,510

    of which Trade receivables: -€14,055

Equity and liabilities
  • Reserves +€276,205

    new in 2025: €276,205

  • Profit (loss) carried forward -€228,647

    down €228,647 (-100.0%), from €228,647 to €0

  • Tax, wage and social debts -€25,768

    down €25,768 (-77.8%), from €33,140 to €7,373

    of which Taxes: -€25,808

  • Other debts -€15,000

    down €15,000 (-100.0%), from €15,000 to €0

Income statement
  • Financial income -€45,649

    down €45,649 (-66.2%), from €68,923 to €23,274

  • Gross operating margin -€38,002

    down €38,002 (-50.2%), from €75,651 to €37,649

  • Taxes -€8,632

    down €8,632 (-54.3%), from €15,894 to €7,261

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €122,674
Gross operating margin -€38,002
Depreciation -€210
Other operating charges +€101
Financial income -€45,649
Financial charges +€10
Taxes +€8,632
Result 2025 €47,558

Cash bridge derived

cash 2024 to 2025

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.

From operations +€18,323
Investment -€6,918
Financing €0
Cash 2024 €35,543
Net result for the year +€47,558
Depreciation +€4,304
Receivables within one year +€4,723
Trade debts +€2,506
Tax, wage and social debts -€25,768
Other debts -€15,000
Investment in fixed assets (net) -€6,918
Cash 2025 €46,949
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €279,262 €288,558 +€9,296 +3.3%
Fixed assets 21/28 €64,486 €67,100 +€2,613 +4.1%
Tangible fixed assets 22/27 €13,159 €10,822 -€2,337 -17.8%
Plant, machinery and equipment 23 €13,159 €9,064 -€4,095 -31.1%
Furniture and vehicles 24 - €1,758 +€1,758
Financial fixed assets 28 €51,328 €56,278 +€4,950 +9.6%
Current assets 29/58 €214,776 €221,459 +€6,683 +3.1%
Amounts receivable after more than one year 29 €100,000 €100,000 = 0.0%
Other amounts receivable 291 €100,000 €100,000 = 0.0%
Amounts receivable within one year 40/41 €79,233 €74,510 -€4,723 -6.0%
Trade receivables 40 €29,785 €15,730 -€14,055 -47.2%
Other amounts receivable 41 €49,448 €58,780 +€9,332 +18.9%
Cash at bank and in hand 54/58 €35,543 €46,949 +€11,406 +32.1%
Total equity and liabilities 10/49 €279,262 €288,558 +€9,296 +3.3%
Equity 10/15 €229,647 €277,205 +€47,558 +20.7%
Contributions 10/11 €1,000 €1,000 = 0.0%
Reserves 13 - €276,205 +€276,205
Distributable reserves 133 - €276,205 +€276,205
Profit (loss) carried forward 14 €228,647 €0 -€228,647 -100.0%
Amounts payable 17/49 €49,615 €11,353 -€38,262 -77.1%
Amounts payable within one year 42/48 €49,615 €11,353 -€38,262 -77.1%
Trade debts 44 €1,475 €3,981 +€2,506 +169.9%
Suppliers 440/4 €1,475 €3,981 +€2,506 +169.9%
Taxes, remuneration and social security 45 €33,140 €7,373 -€25,768 -77.8%
Taxes 450/3 €31,101 €5,293 -€25,808 -83.0%
Remuneration and social security 454/9 €2,039 €2,080 +€40 +2.0%
Other amounts payable 47/48 €15,000 €0 -€15,000 -100.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €4,095 €4,304 +€210 +5.1%
Other operating charges 640/8 €1,787 €1,685 -€101 -5.7%
Gross operating margin 9900 €75,651 €37,649 -€38,002 -50.2%
Operating profit (loss) 9901 €69,770 €31,659 -€38,110 -54.6%
Financial income 75/76B €68,923 €23,274 -€45,649 -66.2%
Recurring financial income 75 €68,923 €23,274 -€45,649 -66.2%
Financial charges 65/66B €125 €115 -€10 -8.2%
Recurring financial charges 65 €125 €115 -€10 -8.2%
Profit (loss) for the period before taxes 9903 €138,568 €54,819 -€83,749 -60.4%
Income taxes 67/77 €15,894 €7,261 -€8,632 -54.3%
Profit (loss) for the period 9904 €122,674 €47,558 -€75,117 -61.2%
Profit (loss) for the period to be appropriated 9905 €122,674 €47,558 -€75,117 -61.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.