TISON: 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.
TISON
Largest movements
- Receivables within one year +€6,357
up €6,357 (+226.5%), from €2,807 to €9,164
of which Other amounts receivable: +€6,039
- Cash -€4,401
down €4,401 (-69.7%), from €6,314 to €1,913
mainly Receivables within one year (-€6,357) and Other debts (-€80)
- Deferred charges and accrued income -€570
no longer reported in 2025 (was €570)
- Profit (loss) carried forward +€1,466
up €1,466 (+11.1%), from -€13,179 to -€11,713
- Gross operating margin -€6,797
down €6,797 (-74.0%), from €9,191 to €2,394
- Turnover -€4,195
down €4,195 (-5.7%), from €73,380 to €69,185
- Other operating charges -€3,044
down €3,044 (-78.8%), from €3,863 to €819
- Purchases and services +€2,796
up €2,796 (+4.3%), from €65,748 to €68,544
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 | €9,741 | €11,127 | +€1,386 | +14.2% |
| Fixed assets | 21/28 | €50 | €50 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €9,691 | €11,077 | +€1,386 | +14.3% |
| Amounts receivable within one year | 40/41 | €2,807 | €9,164 | +€6,357 | +226.5% |
| Trade receivables | 40 | €1,683 | €2,000 | +€317 | +18.9% |
| Other amounts receivable | 41 | €1,124 | €7,164 | +€6,039 | +537.2% |
| Cash at bank and in hand | 54/58 | €6,314 | €1,913 | -€4,401 | -69.7% |
| Deferred charges and accrued income | 490/1 | €570 | - | -€570 | |
| Total equity and liabilities | 10/49 | €9,741 | €11,127 | +€1,386 | +14.2% |
| Equity | 10/15 | €7,272 | €8,738 | +€1,466 | +20.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,179 | -€11,713 | +€1,466 | +11.1% |
| Amounts payable | 17/49 | €2,468 | €2,388 | -€80 | -3.2% |
| Amounts payable within one year | 42/48 | €2,468 | €2,388 | -€80 | -3.2% |
| Trade debts | 44 | €25 | €25 | = | 0.0% |
| Suppliers | 440/4 | €25 | €25 | = | 0.0% |
| Other amounts payable | 47/48 | €2,443 | €2,363 | -€80 | -3.3% |
| Turnover | 70 | €73,380 | €69,185 | -€4,195 | -5.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,748 | €68,544 | +€2,796 | +4.3% |
| Other operating charges | 640/8 | €3,863 | €819 | -€3,044 | -78.8% |
| Gross operating margin | 9900 | €9,191 | €2,394 | -€6,797 | -74.0% |
| Operating profit (loss) | 9901 | €5,328 | €1,574 | -€3,754 | -70.5% |
| Financial income | 75/76B | - | €363 | +€363 | |
| Recurring financial income | 75 | - | €363 | +€363 | |
| Financial charges | 65/66B | €576 | €305 | -€271 | -47.1% |
| Recurring financial charges | 65 | €576 | €305 | -€271 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €4,752 | €1,632 | -€3,120 | -65.7% |
| Income taxes | 67/77 | €156 | €166 | +€10 | +6.6% |
| Profit (loss) for the period | 9904 | €4,596 | €1,466 | -€3,130 | -68.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,596 | €1,466 | -€3,130 | -68.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.