TISTE CONSULT: 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.
TISTE CONSULT
Largest movements
- Cash -€52,338
down €52,338 (-55.1%), from €95,055 to €42,717
mainly Contributions, distributions and other (-€58,642) and Current portion of long-term debt (-€39,612)
- Receivables within one year +€21,257
up €21,257, from €0 to €21,257
of which Trade receivables: +€21,257
- Tangible fixed assets -€8,632
down €8,632 (-32.1%), from €26,880 to €18,248
of which Leasing and similar rights: -€8,914
- Deferred charges and accrued income +€1,239
up €1,239 (+159%), from €781 to €2,020
- Current portion of long-term debt -€39,612
down €39,612 (-85.7%), from €46,199 to €6,587
- Other debts +€39,463
up €39,463 (+1,288%), from €3,063 to €42,525
- Reserves -€34,350
down €34,350 (-76.8%), from €44,752 to €10,402
- Debts after one year -€7,125
down €7,125 (-56.2%), from €12,684 to €5,559
- Tax, wage and social debts +€4,375
up €4,375 (+69.7%), from €6,278 to €10,653
of which Taxes: +€5,095
- Gross operating margin +€6,620
up €6,620 (+17.6%), from €37,618 to €44,238
- Financial income -€1,990
down €1,990 (-99.5%), from €2,000 to €10
- Taxes +€1,262
up €1,262 (+22.9%), from €5,502 to €6,764
- Financial charges -€637
down €637 (-25.1%), from €2,538 to €1,901
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 | €122,716 | €84,241 | -€38,474 | -31.4% |
| Fixed assets | 21/28 | €26,880 | €18,248 | -€8,632 | -32.1% |
| Tangible fixed assets | 22/27 | €26,880 | €18,248 | -€8,632 | -32.1% |
| Furniture and vehicles | 24 | €1,432 | €1,715 | +€282 | +19.7% |
| Leasing and similar rights | 25 | €25,448 | €16,534 | -€8,914 | -35.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €95,836 | €65,993 | -€29,843 | -31.1% |
| Amounts receivable within one year | 40/41 | €0 | €21,257 | +€21,257 | |
| Trade receivables | 40 | €0 | €21,257 | +€21,257 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €95,055 | €42,717 | -€52,338 | -55.1% |
| Deferred charges and accrued income | 490/1 | €781 | €2,020 | +€1,239 | +159% |
| Total equity and liabilities | 10/49 | €122,716 | €84,241 | -€38,474 | -31.4% |
| Equity | 10/15 | €50,752 | €16,402 | -€34,350 | -67.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €44,752 | €10,402 | -€34,350 | -76.8% |
| Distributable reserves | 133 | €44,752 | €10,402 | -€34,350 | -76.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €71,964 | €67,839 | -€4,125 | -5.7% |
| Amounts payable after more than one year | 17 | €12,684 | €5,559 | -€7,125 | -56.2% |
| Financial debts | 170/4 | €12,684 | €5,559 | -€7,125 | -56.2% |
| Amounts payable within one year | 42/48 | €59,280 | €62,280 | +€3,000 | +5.1% |
| Current portion of amounts payable after more than one year | 42 | €46,199 | €6,587 | -€39,612 | -85.7% |
| Trade debts | 44 | €3,740 | €2,515 | -€1,225 | -32.8% |
| Suppliers | 440/4 | €3,740 | €2,515 | -€1,225 | -32.8% |
| Taxes, remuneration and social security | 45 | €6,278 | €10,653 | +€4,375 | +69.7% |
| Taxes | 450/3 | €5,558 | €10,653 | +€5,095 | +91.7% |
| Remuneration and social security | 454/9 | €720 | €0 | -€720 | -100% |
| Other amounts payable | 47/48 | €3,063 | €42,525 | +€39,463 | +1,288% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,182 | €9,532 | +€351 | +3.8% |
| Other operating charges | 640/8 | €1,956 | €1,759 | -€198 | -10.1% |
| Gross operating margin | 9900 | €37,618 | €44,238 | +€6,620 | +17.6% |
| Operating profit (loss) | 9901 | €26,480 | €32,947 | +€6,467 | +24.4% |
| Financial income | 75/76B | €2,000 | €10 | -€1,990 | -99.5% |
| Recurring financial income | 75 | €2,000 | €10 | -€1,990 | -99.5% |
| Financial charges | 65/66B | €2,538 | €1,901 | -€637 | -25.1% |
| Recurring financial charges | 65 | €2,538 | €1,901 | -€637 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €25,942 | €31,056 | +€5,114 | +19.7% |
| Income taxes | 67/77 | €5,502 | €6,764 | +€1,262 | +22.9% |
| Profit (loss) for the period | 9904 | €20,440 | €24,292 | +€3,852 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €20,440 | €24,292 | +€3,852 | +18.8% |
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 15 October 2026 via checked.be.