TL Besparen: 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.
TL Besparen
Largest movements
- Receivables within one year +€74,793
up €74,793 (+67.1%), from €111,390 to €186,183
of which Trade receivables: +€43,589
- Cash -€18,422
down €18,422 (-40.3%), from €45,769 to €27,347
mainly Receivables within one year (-€74,793) and Deferred charges and accrued income (-€126)
- Reserves +€52,924
up €52,924 (+37.0%), from €143,165 to €196,089
of which Distributable reserves: +€52,924
- Gross operating margin +€77,610
up €77,610 (+10,006%), from €776 to €78,386
- Taxes +€22,217
up €22,217 (+2,561%), from €868 to €23,085
- Financial charges +€1,919
up €1,919 (+1,155%), from €166 to €2,085
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 | €184,832 | €240,994 | +€56,161 | +30.4% |
| Fixed assets | 21/28 | €12,673 | €12,338 | -€335 | -2.6% |
| Tangible fixed assets | 22/27 | €2,673 | €2,338 | -€335 | -12.5% |
| Land and buildings | 22 | €2,673 | €2,338 | -€335 | -12.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €172,159 | €228,656 | +€56,497 | +32.8% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €111,390 | €186,183 | +€74,793 | +67.1% |
| Trade receivables | 40 | €109,820 | €153,409 | +€43,589 | +39.7% |
| Other amounts receivable | 41 | €1,570 | €32,774 | +€31,204 | +1,988% |
| Cash at bank and in hand | 54/58 | €45,769 | €27,347 | -€18,422 | -40.3% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €184,832 | €240,994 | +€56,161 | +30.4% |
| Equity | 10/15 | €161,649 | €214,689 | +€53,040 | +32.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,165 | €196,089 | +€52,924 | +37.0% |
| 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 | €18,038 | €18,038 | = | 0.0% |
| Distributable reserves | 133 | €123,267 | €176,191 | +€52,924 | +42.9% |
| Profit (loss) carried forward | 14 | -€116 | - | +€116 | |
| Amounts payable | 17/49 | €23,183 | €26,304 | +€3,122 | +13.5% |
| Amounts payable within one year | 42/48 | €23,183 | €26,304 | +€3,122 | +13.5% |
| Trade debts | 44 | €267 | €2,351 | +€2,085 | +782% |
| Suppliers | 440/4 | €267 | €2,351 | +€2,085 | +782% |
| Taxes, remuneration and social security | 45 | €22,916 | €23,953 | +€1,037 | +4.5% |
| Taxes | 450/3 | €22,916 | €23,952 | +€1,036 | +4.5% |
| Remuneration and social security | 454/9 | - | €1 | +€1 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €335 | €335 | = | 0.0% |
| Other operating charges | 640/8 | €195 | €857 | +€662 | +339% |
| Gross operating margin | 9900 | €776 | €78,386 | +€77,610 | +10,006% |
| Operating profit (loss) | 9901 | €245 | €77,194 | +€76,948 | +31,360% |
| Financial income | 75/76B | €672 | €1,016 | +€344 | +51.1% |
| Recurring financial income | 75 | €672 | €1,016 | +€344 | +51.1% |
| Financial charges | 65/66B | €166 | €2,085 | +€1,919 | +1,155% |
| Recurring financial charges | 65 | €166 | €2,085 | +€1,919 | +1,155% |
| Profit (loss) for the period before taxes | 9903 | €752 | €76,125 | +€75,373 | +10,027% |
| Income taxes | 67/77 | €868 | €23,085 | +€22,217 | +2,561% |
| Profit (loss) for the period | 9904 | -€116 | €53,040 | +€53,156 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116 | €53,040 | +€53,156 |
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 21 October 2026 via checked.be.