TISSAGE: 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.
TISSAGE
Largest movements
- Cash +€53,280
up €53,280 (+332.3%), from €16,035 to €69,315
mainly Net result for the year (+€50,354) and Trade debts (+€15,290)
- Tangible fixed assets -€6,179
down €6,179 (-12.8%), from €48,287 to €42,108
of which Furniture and vehicles: -€10,000
- Reserves +€50,354
up €50,354 (+106.0%), from €47,490 to €97,844
- Trade debts +€15,290
up €15,290 (+122.6%), from €12,469 to €27,758
- Debts after one year -€11,058
down €11,058 (-26.9%), from €41,048 to €29,990
- Other debts -€3,508
down €3,508 (-100.0%), from €3,508 to €0
- Tax, wage and social debts -€2,435
down €2,435 (-11.1%), from €21,977 to €19,542
- Other operating charges -€5,793
down €5,793 (-83.6%), from €6,930 to €1,137
- Depreciation +€5,629
up €5,629 (+98.5%), from €5,713 to €11,342
- Gross operating margin +€4,186
up €4,186 (+5.6%), from €74,273 to €78,460
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 | €143,849 | €191,192 | +€47,343 | +32.9% |
| Fixed assets | 21/28 | €48,287 | €42,108 | -€6,179 | -12.8% |
| Tangible fixed assets | 22/27 | €48,287 | €42,108 | -€6,179 | -12.8% |
| Land and buildings | 22 | - | €5,155 | +€5,155 | |
| Plant, machinery and equipment | 23 | €3,328 | €1,995 | -€1,333 | -40.1% |
| Furniture and vehicles | 24 | €44,959 | €34,959 | -€10,000 | -22.2% |
| Current assets | 29/58 | €95,562 | €149,084 | +€53,522 | +56.0% |
| Stocks and contracts in progress | 3 | €9,000 | €10,000 | +€1,000 | +11.1% |
| Stocks | 30/36 | €9,000 | €10,000 | +€1,000 | +11.1% |
| Amounts receivable within one year | 40/41 | €70,527 | €69,769 | -€758 | -1.1% |
| Trade receivables | 40 | €67,227 | €59,808 | -€7,419 | -11.0% |
| Other amounts receivable | 41 | €3,300 | €9,961 | +€6,661 | +201.8% |
| Cash at bank and in hand | 54/58 | €16,035 | €69,315 | +€53,280 | +332.3% |
| Total equity and liabilities | 10/49 | €143,849 | €191,192 | +€47,343 | +32.9% |
| Equity | 10/15 | €52,490 | €102,844 | +€50,354 | +95.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,490 | €97,844 | +€50,354 | +106.0% |
| Distributable reserves | 133 | €47,490 | €97,844 | +€50,354 | +106.0% |
| Amounts payable | 17/49 | €91,359 | €88,348 | -€3,011 | -3.3% |
| Amounts payable after more than one year | 17 | €41,048 | €29,990 | -€11,058 | -26.9% |
| Financial debts | 170/4 | €41,048 | €29,990 | -€11,058 | -26.9% |
| Amounts payable within one year | 42/48 | €48,511 | €58,358 | +€9,847 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €10,558 | €11,058 | +€500 | +4.7% |
| Trade debts | 44 | €12,469 | €27,758 | +€15,290 | +122.6% |
| Suppliers | 440/4 | €12,469 | €27,758 | +€15,290 | +122.6% |
| Taxes, remuneration and social security | 45 | €21,977 | €19,542 | -€2,435 | -11.1% |
| Taxes | 450/3 | €21,977 | €19,542 | -€2,435 | -11.1% |
| Other amounts payable | 47/48 | €3,508 | €0 | -€3,508 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,800 | €0 | -€1,800 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,713 | €11,342 | +€5,629 | +98.5% |
| Other operating charges | 640/8 | €6,930 | €1,137 | -€5,793 | -83.6% |
| Gross operating margin | 9900 | €74,273 | €78,460 | +€4,186 | +5.6% |
| Operating profit (loss) | 9901 | €61,630 | €65,981 | +€4,351 | +7.1% |
| Financial income | 75/76B | €891 | €758 | -€133 | -14.9% |
| Recurring financial income | 75 | €891 | €758 | -€133 | -14.9% |
| Financial charges | 65/66B | €2,189 | €2,869 | +€680 | +31.0% |
| Recurring financial charges | 65 | €2,189 | €2,869 | +€680 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | €60,332 | €63,870 | +€3,538 | +5.9% |
| Income taxes | 67/77 | €12,842 | €13,516 | +€674 | +5.3% |
| Profit (loss) for the period | 9904 | €47,490 | €50,354 | +€2,864 | +6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,490 | €50,354 | +€2,864 | +6.0% |
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 4 October 2026 via checked.be.