TLA VIP: 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.
TLA VIP
Largest movements
- Tangible fixed assets +€21,850
up €21,850 (+228%), from €9,583 to €31,433
- Cash -€15,967
down €15,967 (-50.5%), from €31,627 to €15,660
mainly Investment in fixed assets (net) (-€29,666) and Other debts (-€10,000)
- Receivables within one year -€4,712
down €4,712 (-13.6%), from €34,771 to €30,059
of which Other amounts receivable: -€10,018
- Other debts -€10,000
no longer reported in 2024 (was €10,000)
- Trade debts +€7,742
up €7,742 (+181%), from €4,271 to €12,013
- Profit (loss) carried forward +€3,713
up €3,713 (+9.0%), from €41,415 to €45,128
- Other operating charges +€8,201
up €8,201 (+1,527%), from €537 to €8,738
- Depreciation +€5,900
up €5,900 (+308%), from €1,917 to €7,817
- Taxes +€3,377
new in 2024: €3,377
- Gross operating margin -€2,993
down €2,993 (-11.4%), from €26,165 to €23,172
- Financial income -€1,762
down €1,762 (-48.1%), from €3,663 to €1,901
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,147 | €77,602 | +€1,455 | +1.9% |
| Fixed assets | 21/28 | €9,748 | €31,598 | +€21,850 | +224% |
| Tangible fixed assets | 22/27 | €9,583 | €31,433 | +€21,850 | +228% |
| Furniture and vehicles | 24 | €9,583 | €31,433 | +€21,850 | +228% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €66,398 | €46,004 | -€20,395 | -30.7% |
| Amounts receivable within one year | 40/41 | €34,771 | €30,059 | -€4,712 | -13.6% |
| Trade receivables | 40 | €1,585 | €6,890 | +€5,306 | +335% |
| Other amounts receivable | 41 | €33,187 | €23,169 | -€10,018 | -30.2% |
| Cash at bank and in hand | 54/58 | €31,627 | €15,660 | -€15,967 | -50.5% |
| Deferred charges and accrued income | 490/1 | - | €285 | +€285 | |
| Total equity and liabilities | 10/49 | €76,147 | €77,602 | +€1,455 | +1.9% |
| Equity | 10/15 | €61,875 | €65,588 | +€3,713 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €41,415 | €45,128 | +€3,713 | +9.0% |
| Amounts payable | 17/49 | €14,271 | €12,013 | -€2,258 | -15.8% |
| Amounts payable within one year | 42/48 | €14,271 | €12,013 | -€2,258 | -15.8% |
| Trade debts | 44 | €4,271 | €12,013 | +€7,742 | +181% |
| Suppliers | 440/4 | €4,271 | €12,013 | +€7,742 | +181% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Remuneration, social security and pensions | 62 | - | €1,014 | +€1,014 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,917 | €7,817 | +€5,900 | +308% |
| Other operating charges | 640/8 | €537 | €8,738 | +€8,201 | +1,527% |
| Gross operating margin | 9900 | €26,165 | €23,172 | -€2,993 | -11.4% |
| Operating profit (loss) | 9901 | €23,711 | €5,603 | -€18,108 | -76.4% |
| Financial income | 75/76B | €3,663 | €1,901 | -€1,762 | -48.1% |
| Recurring financial income | 75 | €3,663 | €1,901 | -€1,762 | -48.1% |
| Financial charges | 65/66B | €179 | €414 | +€235 | +131% |
| Recurring financial charges | 65 | €179 | €414 | +€235 | +131% |
| Profit (loss) for the period before taxes | 9903 | €27,195 | €7,090 | -€20,105 | -73.9% |
| Income taxes | 67/77 | - | €3,377 | +€3,377 | |
| Profit (loss) for the period | 9904 | €27,195 | €3,713 | -€23,482 | -86.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,195 | €3,713 | -€23,482 | -86.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.