TME 2: 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.
TME 2
Largest movements
- Cash +€507
up €507 (+116.8%), from €434 to €941
mainly Other debts (+€1,419) and Receivables within one year (+€438)
- Receivables within one year -€438
down €438 (-40.7%), from €1,076 to €638
of which Other amounts receivable: -€438
- Other debts +€1,419
up €1,419 (+6.7%), from €21,053 to €22,472
- Profit (loss) carried forward -€1,350
down €1,350 (-3.4%), from -€40,003 to -€41,353
- Gross operating margin +€487
up €487 (+28.1%), from -€1,732 to -€1,245
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 | €1,510 | €1,579 | +€69 | +4.6% |
| Current assets | 29/58 | €1,510 | €1,579 | +€69 | +4.6% |
| Amounts receivable within one year | 40/41 | €1,076 | €638 | -€438 | -40.7% |
| Trade receivables | 40 | €475 | €475 | = | 0.0% |
| Other amounts receivable | 41 | €601 | €163 | -€438 | -72.9% |
| Cash at bank and in hand | 54/58 | €434 | €941 | +€507 | +116.8% |
| Total equity and liabilities | 10/49 | €1,510 | €1,579 | +€69 | +4.6% |
| Equity | 10/15 | -€19,543 | -€20,893 | -€1,350 | -6.9% |
| 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 | -€40,003 | -€41,353 | -€1,350 | -3.4% |
| Amounts payable | 17/49 | €21,053 | €22,472 | +€1,419 | +6.7% |
| Amounts payable within one year | 42/48 | €21,053 | €22,472 | +€1,419 | +6.7% |
| Other amounts payable | 47/48 | €21,053 | €22,472 | +€1,419 | +6.7% |
| Gross operating margin | 9900 | -€1,732 | -€1,245 | +€487 | +28.1% |
| Operating profit (loss) | 9901 | -€1,732 | -€1,245 | +€487 | +28.1% |
| Financial charges | 65/66B | €104 | €105 | +€1 | +1.0% |
| Recurring financial charges | 65 | €104 | €105 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,836 | -€1,350 | +€486 | +26.5% |
| Profit (loss) for the period | 9904 | -€1,836 | -€1,350 | +€486 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,836 | -€1,350 | +€486 | +26.5% |
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 10 October 2026 via checked.be.