Tisov Eva: 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.
Tisov Eva
Largest movements
- Receivables within one year +€136,429
up €136,429 (+68.8%), from €198,230 to €334,659
of which Other amounts receivable: +€140,399
- Cash +€19,446
up €19,446 (+71.3%), from €27,289 to €46,735
mainly Net result for the year (+€137,081) and Tax, wage and social debts (+€18,579)
- Reserves +€137,081
up €137,081 (+143%), from €96,062 to €233,142
of which Distributable reserves: +€233,142
- Tax, wage and social debts +€18,579
up €18,579 (+40.1%), from €46,302 to €64,882
of which Taxes: +€12,717
- Gross operating margin +€66,469
up €66,469 (+42.8%), from €155,246 to €221,715
- Taxes +€19,847
up €19,847 (+50.7%), from €39,172 to €59,019
- Staff costs +€7,854
up €7,854 (+28.4%), from €27,652 to €35,507
- Financial income +€5,251
up €5,251 (+57.6%), from €9,110 to €14,361
- Depreciation +€2,315
up €2,315 (+350%), from €661 to €2,976
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 | €232,322 | €391,539 | +€159,217 | +68.5% |
| Fixed assets | 21/28 | €6,804 | €10,127 | +€3,323 | +48.8% |
| Tangible fixed assets | 22/27 | €6,804 | €10,127 | +€3,323 | +48.8% |
| Plant, machinery and equipment | 23 | €3,136 | €5,718 | +€2,582 | +82.3% |
| Furniture and vehicles | 24 | €3,668 | €4,409 | +€741 | +20.2% |
| Current assets | 29/58 | €225,519 | €381,412 | +€155,893 | +69.1% |
| Amounts receivable within one year | 40/41 | €198,230 | €334,659 | +€136,429 | +68.8% |
| Trade receivables | 40 | €3,970 | - | -€3,970 | |
| Other amounts receivable | 41 | €194,260 | €334,659 | +€140,399 | +72.3% |
| Cash at bank and in hand | 54/58 | €27,289 | €46,735 | +€19,446 | +71.3% |
| Deferred charges and accrued income | 490/1 | - | €18 | +€18 | |
| Total equity and liabilities | 10/49 | €232,322 | €391,539 | +€159,217 | +68.5% |
| Equity | 10/15 | €140,714 | €277,794 | +€137,081 | +97.4% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €96,062 | €233,142 | +€137,081 | +143% |
| Non-distributable reserves | 130/1 | €96,062 | - | -€96,062 | |
| Financial assistance | 1313 | €96,062 | - | -€96,062 | |
| Distributable reserves | 133 | - | €233,142 | +€233,142 | |
| Profit (loss) carried forward | 14 | €43,452 | €43,452 | +€0 | 0.0% |
| Amounts payable | 17/49 | €91,609 | €113,745 | +€22,136 | +24.2% |
| Amounts payable within one year | 42/48 | €91,609 | €113,745 | +€22,136 | +24.2% |
| Trade debts | 44 | €45,306 | €48,863 | +€3,556 | +7.8% |
| Suppliers | 440/4 | €45,306 | €48,863 | +€3,556 | +7.8% |
| Taxes, remuneration and social security | 45 | €46,302 | €64,882 | +€18,579 | +40.1% |
| Taxes | 450/3 | €46,302 | €59,019 | +€12,717 | +27.5% |
| Remuneration and social security | 454/9 | - | €5,862 | +€5,862 | |
| Remuneration, social security and pensions | 62 | €27,652 | €35,507 | +€7,854 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €661 | €2,976 | +€2,315 | +350% |
| Other operating charges | 640/8 | €377 | €907 | +€530 | +140% |
| Gross operating margin | 9900 | €155,246 | €221,715 | +€66,469 | +42.8% |
| Operating profit (loss) | 9901 | €126,555 | €182,325 | +€55,770 | +44.1% |
| Financial income | 75/76B | €9,110 | €14,361 | +€5,251 | +57.6% |
| Recurring financial income | 75 | €9,110 | €14,361 | +€5,251 | +57.6% |
| Financial charges | 65/66B | €431 | €586 | +€155 | +35.9% |
| Recurring financial charges | 65 | €431 | €586 | +€155 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €135,234 | €196,100 | +€60,867 | +45.0% |
| Income taxes | 67/77 | €39,172 | €59,019 | +€19,847 | +50.7% |
| Profit (loss) for the period | 9904 | €96,062 | €137,081 | +€41,019 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €96,062 | €137,081 | +€41,019 | +42.7% |
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 24 October 2026 via checked.be.