TM PRO: 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.
TM PRO
Largest movements
- Receivables within one year +€63,845
up €63,845 (+408.6%), from €15,624 to €79,469
of which Other amounts receivable: +€33,845
- Cash +€42,566
up €42,566 (+341.5%), from €12,463 to €55,029
mainly Other debts (+€70,130) and Net result for the year (+€59,323)
- Other debts +€70,130
up €70,130 (+15314.6%), from €458 to €70,588
- Tax, wage and social debts +€21,537
up €21,537 (+278.8%), from €7,726 to €29,264
of which Taxes: +€28,537
- Profit (loss) carried forward +€13,638
up €13,638 (+73.2%), from €18,627 to €32,266
- Gross operating margin +€63,814
up €63,814 (+414.1%), from €15,410 to €79,224
- Taxes +€20,869
up €20,869 (+2873.1%), from €726 to €21,595
- Financial income +€1,749
new in 2025: €1,749
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 | €28,087 | €134,498 | +€106,411 | +378.9% |
| Current assets | 29/58 | €28,087 | €134,498 | +€106,411 | +378.9% |
| Amounts receivable within one year | 40/41 | €15,624 | €79,469 | +€63,845 | +408.6% |
| Trade receivables | 40 | €15,000 | €45,000 | +€30,000 | +200.0% |
| Other amounts receivable | 41 | €624 | €34,469 | +€33,845 | +5421.2% |
| Cash at bank and in hand | 54/58 | €12,463 | €55,029 | +€42,566 | +341.5% |
| Total equity and liabilities | 10/49 | €28,087 | €134,498 | +€106,411 | +378.9% |
| Equity | 10/15 | €19,627 | €33,266 | +€13,638 | +69.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,627 | €32,266 | +€13,638 | +73.2% |
| Amounts payable | 17/49 | €8,460 | €101,233 | +€92,773 | +1096.6% |
| Amounts payable within one year | 42/48 | €8,460 | €101,233 | +€92,773 | +1096.6% |
| Trade debts | 44 | €276 | €1,381 | +€1,105 | +400.8% |
| Suppliers | 440/4 | €276 | €1,381 | +€1,105 | +400.8% |
| Taxes, remuneration and social security | 45 | €7,726 | €29,264 | +€21,537 | +278.8% |
| Taxes | 450/3 | €726 | €29,264 | +€28,537 | +3929.0% |
| Remuneration and social security | 454/9 | €7,000 | - | -€7,000 | |
| Other amounts payable | 47/48 | €458 | €70,588 | +€70,130 | +15314.6% |
| Other operating charges | 640/8 | €529 | - | -€529 | |
| Gross operating margin | 9900 | €15,410 | €79,224 | +€63,814 | +414.1% |
| Operating profit (loss) | 9901 | €14,881 | €79,224 | +€64,343 | +432.4% |
| Financial income | 75/76B | - | €1,749 | +€1,749 | |
| Recurring financial income | 75 | - | €1,749 | +€1,749 | |
| Financial charges | 65/66B | €309 | €55 | -€254 | -82.2% |
| Recurring financial charges | 65 | €309 | €55 | -€254 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | €14,571 | €80,917 | +€66,346 | +455.3% |
| Income taxes | 67/77 | €726 | €21,595 | +€20,869 | +2873.1% |
| Profit (loss) for the period | 9904 | €13,845 | €59,323 | +€45,478 | +328.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,845 | €59,323 | +€45,478 | +328.5% |
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 9 October 2026 via checked.be.