TISTE: 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.
TISTE
Largest movements
- Tangible fixed assets -€8,858
down €8,858 (-2.8%), from €312,057 to €303,199
of which Furniture and vehicles: -€8,962
- Debts after one year -€13,910
down €13,910 (-7.5%), from €186,627 to €172,717
- Current portion of long-term debt +€7,980
up €7,980 (+38.1%), from €20,956 to €28,936
- Profit (loss) carried forward -€7,360
down €7,360 (-1405.3%), from -€524 to -€7,883
- Other debts +€7,104
up €7,104 (+92.2%), from €7,701 to €14,806
- Gross operating margin -€5,804
down €5,804 (-21.1%), from €27,560 to €21,755
- Financial income -€5,406
down €5,406 (-97.2%), from €5,564 to €157
- Taxes -€2,675
down €2,675 (-79.5%), from €3,367 to €692
- Other operating charges -€1,229
down €1,229 (-25.1%), from €4,902 to €3,673
- Financial charges -€622
down €622 (-8.5%), from €7,339 to €6,717
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 | €364,251 | €356,374 | -€7,877 | -2.2% |
| Fixed assets | 21/28 | €321,357 | €312,499 | -€8,858 | -2.8% |
| Tangible fixed assets | 22/27 | €312,057 | €303,199 | -€8,858 | -2.8% |
| Land and buildings | 22 | €240,290 | €241,503 | +€1,213 | +0.5% |
| Plant, machinery and equipment | 23 | €985 | €589 | -€396 | -40.2% |
| Furniture and vehicles | 24 | €32,877 | €23,914 | -€8,962 | -27.3% |
| Other tangible fixed assets | 26 | €37,906 | €37,194 | -€712 | -1.9% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €42,894 | €43,875 | +€981 | +2.3% |
| Amounts receivable after more than one year | 29 | €8,356 | €7,313 | -€1,043 | -12.5% |
| Other amounts receivable | 291 | €8,356 | €7,313 | -€1,043 | -12.5% |
| Stocks and contracts in progress | 3 | €138 | €138 | = | 0.0% |
| Stocks | 30/36 | €138 | €138 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,000 | €14,344 | +€1,344 | +10.3% |
| Trade receivables | 40 | €13,000 | €14,344 | +€1,344 | +10.3% |
| Cash at bank and in hand | 54/58 | €18,506 | €22,081 | +€3,575 | +19.3% |
| Deferred charges and accrued income | 490/1 | €2,895 | - | -€2,895 | |
| Total equity and liabilities | 10/49 | €364,251 | €356,374 | -€7,877 | -2.2% |
| Equity | 10/15 | €141,220 | €133,861 | -€7,360 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €123,144 | €123,144 | = | 0.0% |
| 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 | €456 | €456 | = | 0.0% |
| Distributable reserves | 133 | €120,828 | €120,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€524 | -€7,883 | -€7,360 | -1405.3% |
| Amounts payable | 17/49 | €223,030 | €222,514 | -€517 | -0.2% |
| Amounts payable after more than one year | 17 | €186,627 | €172,717 | -€13,910 | -7.5% |
| Financial debts | 170/4 | €186,627 | €172,717 | -€13,910 | -7.5% |
| Amounts payable within one year | 42/48 | €33,561 | €47,729 | +€14,168 | +42.2% |
| Current portion of amounts payable after more than one year | 42 | €20,956 | €28,936 | +€7,980 | +38.1% |
| Trade debts | 44 | €1,862 | €69 | -€1,794 | -96.3% |
| Suppliers | 440/4 | €1,862 | €69 | -€1,794 | -96.3% |
| Taxes, remuneration and social security | 45 | €3,041 | €3,919 | +€878 | +28.9% |
| Taxes | 450/3 | €3,041 | €3,919 | +€878 | +28.9% |
| Other amounts payable | 47/48 | €7,701 | €14,806 | +€7,104 | +92.2% |
| Accrued charges and deferred income | 492/3 | €2,843 | €2,068 | -€775 | -27.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,039 | €18,191 | +€152 | +0.8% |
| Other operating charges | 640/8 | €4,902 | €3,673 | -€1,229 | -25.1% |
| Gross operating margin | 9900 | €27,560 | €21,755 | -€5,804 | -21.1% |
| Operating profit (loss) | 9901 | €4,619 | -€109 | -€4,727 | |
| Financial income | 75/76B | €5,564 | €157 | -€5,406 | -97.2% |
| Recurring financial income | 75 | €5,564 | €157 | -€5,406 | -97.2% |
| Financial charges | 65/66B | €7,339 | €6,717 | -€622 | -8.5% |
| Recurring financial charges | 65 | €7,339 | €6,717 | -€622 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €2,843 | -€6,668 | -€9,511 | |
| Income taxes | 67/77 | €3,367 | €692 | -€2,675 | -79.5% |
| Profit (loss) for the period | 9904 | -€524 | -€7,360 | -€6,836 | -1305.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€524 | -€7,360 | -€6,836 | -1305.3% |
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 28 September 2026 via checked.be.