Tisson: 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.
Tisson
Largest movements
- Cash -€47,914
down €47,914 (-54.8%), from €87,405 to €39,491
mainly Net result for the year (-€42,812) and Tax, wage and social debts (-€6,426)
- Stocks and contracts +€4,842
up €4,842 (+171.0%), from €2,831 to €7,673
- Tangible fixed assets -€4,311
down €4,311 (-16.8%), from €25,694 to €21,383
of which Plant, machinery and equipment: -€2,977
- Receivables within one year -€2,499
down €2,499 (-44.7%), from €5,592 to €3,093
of which Trade receivables: -€1,997
- Reserves -€42,812
down €42,812 (-47.5%), from €90,135 to €47,323
of which Distributable reserves: -€42,812
- Tax, wage and social debts -€6,426
down €6,426 (-85.6%), from €7,510 to €1,084
of which Taxes: -€6,426
- Gross operating margin -€87,234
down €87,234, from €83,321 to -€3,913
- Staff costs -€39,391
down €39,391 (-55.8%), from €70,582 to €31,191
- Other operating charges -€1,863
down €1,863 (-74.6%), from €2,496 to €633
- Financial charges -€845
down €845 (-54.1%), from €1,562 to €717
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 | €125,729 | €75,540 | -€50,189 | -39.9% |
| Fixed assets | 21/28 | €29,594 | €25,283 | -€4,311 | -14.6% |
| Tangible fixed assets | 22/27 | €25,694 | €21,383 | -€4,311 | -16.8% |
| Land and buildings | 22 | €3,263 | €2,693 | -€570 | -17.5% |
| Plant, machinery and equipment | 23 | €13,549 | €10,572 | -€2,977 | -22.0% |
| Furniture and vehicles | 24 | - | €1,523 | +€1,523 | |
| Other tangible fixed assets | 26 | €8,882 | €6,595 | -€2,287 | -25.7% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €96,135 | €50,257 | -€45,878 | -47.7% |
| Stocks and contracts in progress | 3 | €2,831 | €7,673 | +€4,842 | +171.0% |
| Stocks | 30/36 | €2,831 | €7,673 | +€4,842 | +171.0% |
| Amounts receivable within one year | 40/41 | €5,592 | €3,093 | -€2,499 | -44.7% |
| Trade receivables | 40 | €5,061 | €3,064 | -€1,997 | -39.5% |
| Other amounts receivable | 41 | €531 | €29 | -€502 | -94.6% |
| Cash at bank and in hand | 54/58 | €87,405 | €39,491 | -€47,914 | -54.8% |
| Deferred charges and accrued income | 490/1 | €308 | - | -€308 | |
| Total equity and liabilities | 10/49 | €125,729 | €75,540 | -€50,189 | -39.9% |
| Equity | 10/15 | €108,735 | €65,923 | -€42,812 | -39.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,135 | €47,323 | -€42,812 | -47.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €98 | €98 | = | 0.0% |
| Distributable reserves | 133 | €88,177 | €45,365 | -€42,812 | -48.6% |
| Amounts payable | 17/49 | €16,994 | €9,617 | -€7,377 | -43.4% |
| Amounts payable within one year | 42/48 | €16,994 | €9,617 | -€7,377 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | - | €21 | +€21 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €4,279 | €3,324 | -€955 | -22.3% |
| Suppliers | 440/4 | €4,279 | €3,324 | -€955 | -22.3% |
| Advances received on contracts in progress | 46 | €5,121 | €5,126 | +€5 | +0.1% |
| Taxes, remuneration and social security | 45 | €7,510 | €1,084 | -€6,426 | -85.6% |
| Taxes | 450/3 | €7,510 | €1,084 | -€6,426 | -85.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €85 | €62 | -€23 | -26.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €70,582 | €31,191 | -€39,391 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,559 | €6,929 | -€630 | -8.3% |
| Other operating charges | 640/8 | €2,496 | €633 | -€1,863 | -74.6% |
| Gross operating margin | 9900 | €83,321 | -€3,913 | -€87,234 | |
| Operating profit (loss) | 9901 | €2,684 | -€42,665 | -€45,349 | |
| Financial income | 75/76B | €1,050 | €571 | -€479 | -45.6% |
| Recurring financial income | 75 | €1,050 | €11 | -€1,039 | -99.0% |
| Non-recurring financial income | 76B | - | €560 | +€560 | |
| Financial charges | 65/66B | €1,562 | €717 | -€845 | -54.1% |
| Recurring financial charges | 65 | €1,562 | €717 | -€845 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €2,172 | -€42,812 | -€44,984 | |
| Income taxes | 67/77 | €472 | - | -€472 | |
| Profit (loss) for the period | 9904 | €1,700 | -€42,812 | -€44,512 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,700 | -€42,812 | -€44,512 |
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 1 October 2026 via checked.be.