TLC Sugars: 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.
TLC Sugars
Largest movements
- Tangible fixed assets +€36,116
up €36,116 (+1016.3%), from €3,554 to €39,669
of which Furniture and vehicles: +€33,173
- Cash +€29,019
up €29,019 (+105.8%), from €27,436 to €56,455
mainly Other debts (+€44,000) and Net result for the year (+€42,647)
- Receivables within one year -€26,928
down €26,928 (-24.2%), from €111,183 to €84,255
of which Trade receivables: -€31,852
- Other debts +€44,000
new in 2025: €44,000
- Tax, wage and social debts -€5,143
down €5,143 (-65.6%), from €7,835 to €2,692
- Short-term financial debts +€3,340
up €3,340 (+99.3%), from €3,364 to €6,703
- Trade debts -€2,558
down €2,558 (-3.1%), from €83,157 to €80,600
- Gross operating margin +€31,734
up €31,734 (+83.7%), from €37,892 to €69,627
- Taxes +€8,001
up €8,001 (+69.7%), from €11,473 to €19,475
- Depreciation -€2,260
down €2,260 (-23.2%), from €9,758 to €7,499
- Financial income +€1,435
up €1,435 (+194.2%), from €739 to €2,174
- Other operating charges -€715
down €715 (-31.5%), from €2,271 to €1,556
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 | €145,409 | €183,708 | +€38,299 | +26.3% |
| Fixed assets | 21/28 | €3,554 | €39,669 | +€36,116 | +1016.3% |
| Tangible fixed assets | 22/27 | €3,554 | €39,669 | +€36,116 | +1016.3% |
| Plant, machinery and equipment | 23 | €2,723 | €5,665 | +€2,942 | +108.1% |
| Furniture and vehicles | 24 | €831 | €34,004 | +€33,173 | +3993.4% |
| Current assets | 29/58 | €141,855 | €144,038 | +€2,183 | +1.5% |
| Amounts receivable within one year | 40/41 | €111,183 | €84,255 | -€26,928 | -24.2% |
| Trade receivables | 40 | €77,430 | €45,577 | -€31,852 | -41.1% |
| Other amounts receivable | 41 | €33,753 | €38,678 | +€4,924 | +14.6% |
| Cash at bank and in hand | 54/58 | €27,436 | €56,455 | +€29,019 | +105.8% |
| Deferred charges and accrued income | 490/1 | €3,236 | €3,328 | +€92 | +2.9% |
| Total equity and liabilities | 10/49 | €145,409 | €183,708 | +€38,299 | +26.3% |
| Equity | 10/15 | €50,665 | €49,313 | -€1,353 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,065 | €30,713 | -€1,353 | -4.2% |
| Distributable reserves | 133 | €32,065 | €30,713 | -€1,353 | -4.2% |
| Amounts payable | 17/49 | €94,744 | €134,395 | +€39,651 | +41.9% |
| Amounts payable within one year | 42/48 | €94,356 | €133,995 | +€39,639 | +42.0% |
| Financial debts | 43 | €3,364 | €6,703 | +€3,340 | +99.3% |
| Credit institutions | 430/8 | €3,364 | €6,703 | +€3,340 | +99.3% |
| Trade debts | 44 | €83,157 | €80,600 | -€2,558 | -3.1% |
| Suppliers | 440/4 | €83,157 | €80,600 | -€2,558 | -3.1% |
| Taxes, remuneration and social security | 45 | €7,835 | €2,692 | -€5,143 | -65.6% |
| Taxes | 450/3 | €7,835 | €2,692 | -€5,143 | -65.6% |
| Other amounts payable | 47/48 | - | €44,000 | +€44,000 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,758 | €7,499 | -€2,260 | -23.2% |
| Other operating charges | 640/8 | €2,271 | €1,556 | -€715 | -31.5% |
| Gross operating margin | 9900 | €37,892 | €69,627 | +€31,734 | +83.7% |
| Operating profit (loss) | 9901 | €25,863 | €60,571 | +€34,709 | +134.2% |
| Financial income | 75/76B | €739 | €2,174 | +€1,435 | +194.2% |
| Recurring financial income | 75 | €739 | €2,174 | +€1,435 | +194.2% |
| Financial charges | 65/66B | €1,000 | €623 | -€377 | -37.7% |
| Recurring financial charges | 65 | €1,000 | €623 | -€377 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €25,602 | €62,122 | +€36,520 | +142.6% |
| Income taxes | 67/77 | €11,473 | €19,475 | +€8,001 | +69.7% |
| Profit (loss) for the period | 9904 | €14,129 | €42,647 | +€28,519 | +201.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,129 | €42,647 | +€28,519 | +201.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.