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TMG+: 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.

What changed

TMG+

BE 0885.876.947
NACE 46.349, Wholesale of beverages, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€4,122
2024 · €1,229+€2,894
Equity
€38,902
2024 · €34,780+€4,122
Cash
€11,733
2024 · €12,501-€768
Balance sheet total
€47,260
2024 · €76,423-€29,164

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€29,588

    down €29,588 (-98.9%), from €29,906 to €318

  • Receivables within one year +€2,997

    up €2,997 (+9.8%), from €30,551 to €33,547

    of which Other amounts receivable: +€2,071

  • Intangible fixed assets -€1,500

    down €1,500 (-50.0%), from €3,000 to €1,500

  • Cash -€768

    down €768 (-6.1%), from €12,501 to €11,733

    mainly Debts after one year (-€22,099) and Current portion of long-term debt (-€9,436)

Equity and liabilities
  • Debts after one year -€22,099

    no longer reported in 2025 (was €22,099)

  • Current portion of long-term debt -€9,436

    no longer reported in 2025 (was €9,436)

  • Tax, wage and social debts -€4,777

    down €4,777 (-57.0%), from €8,374 to €3,598

  • Profit (loss) carried forward +€4,122

    up €4,122 (+22.2%), from €18,580 to €22,702

  • Trade debts +€3,026

    up €3,026 (+174.5%), from €1,734 to €4,760

Income statement
  • Gross operating margin -€10,247

    down €10,247 (-54.0%), from €18,968 to €8,721

  • Depreciation -€10,005

    down €10,005 (-84.3%), from €11,872 to €1,867

  • Financial income +€1,901

    new in 2025: €1,901

    of which Non-recurring financial income: +€1,884

  • Financial charges -€1,126

    down €1,126 (-40.1%), from €2,806 to €1,680

    of which Non-recurring financial charges: -€937

  • Other operating charges -€332

    down €332 (-32.8%), from €1,010 to €679

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €1,229
Gross operating margin -€10,247
Depreciation +€10,005
Other operating charges +€332
Financial income +€1,901
Financial charges +€1,126
Taxes -€224
Result 2025 €4,122

Cash bridge derived

cash 2024 to 2025

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.

From operations +€1,546
Investment +€29,221
Financing -€31,535
Cash 2024 €12,501
Net result for the year +€4,122
Depreciation +€1,867
Receivables within one year -€2,997
Deferred charges and accrued income +€305
Trade debts +€3,026
Tax, wage and social debts -€4,777
Investment in fixed assets (net) +€29,221
Debts after one year -€22,099
Current portion of long-term debt -€9,436
Cash 2025 €11,733
Every line side by side 43 lines
Line Code 2024 2025 Change %
Total assets 20/58 €76,423 €47,260 -€29,164 -38.2%
Fixed assets 21/28 €33,006 €1,918 -€31,088 -94.2%
Intangible fixed assets 21 €3,000 €1,500 -€1,500 -50.0%
Tangible fixed assets 22/27 €29,906 €318 -€29,588 -98.9%
Furniture and vehicles 24 €29,906 €318 -€29,588 -98.9%
Financial fixed assets 28 €100 €100 = 0.0%
Current assets 29/58 €43,417 €45,341 +€1,924 +4.4%
Amounts receivable within one year 40/41 €30,551 €33,547 +€2,997 +9.8%
Trade receivables 40 €10,693 €11,619 +€926 +8.7%
Other amounts receivable 41 €19,858 €21,929 +€2,071 +10.4%
Cash at bank and in hand 54/58 €12,501 €11,733 -€768 -6.1%
Deferred charges and accrued income 490/1 €366 €61 -€305 -83.2%
Total equity and liabilities 10/49 €76,423 €47,260 -€29,164 -38.2%
Equity 10/15 €34,780 €38,902 +€4,122 +11.9%
Contributions 10/11 €16,200 €16,200 = 0.0%
Capital 10 €16,200 - -€16,200
Issued capital 100 €18,600 - -€18,600
Uncalled capital 101 €2,400 - -€2,400
Profit (loss) carried forward 14 €18,580 €22,702 +€4,122 +22.2%
Amounts payable 17/49 €41,643 €8,357 -€33,286 -79.9%
Amounts payable after more than one year 17 €22,099 - -€22,099
Financial debts 170/4 €22,099 - -€22,099
Amounts payable within one year 42/48 €19,545 €8,357 -€11,187 -57.2%
Current portion of amounts payable after more than one year 42 €9,436 - -€9,436
Trade debts 44 €1,734 €4,760 +€3,026 +174.5%
Suppliers 440/4 €1,734 €4,760 +€3,026 +174.5%
Taxes, remuneration and social security 45 €8,374 €3,598 -€4,777 -57.0%
Taxes 450/3 €8,374 €3,598 -€4,777 -57.0%
Non-recurring operating income 76A - €65 +€65
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €11,872 €1,867 -€10,005 -84.3%
Other operating charges 640/8 €1,010 €679 -€332 -32.8%
Gross operating margin 9900 €18,968 €8,721 -€10,247 -54.0%
Operating profit (loss) 9901 €6,085 €6,176 +€90 +1.5%
Financial income 75/76B - €1,901 +€1,901
Recurring financial income 75 - €17 +€17
Non-recurring financial income 76B - €1,884 +€1,884
Financial charges 65/66B €2,806 €1,680 -€1,126 -40.1%
Recurring financial charges 65 €1,869 €1,680 -€189 -10.1%
Non-recurring financial charges 66B €937 - -€937
Profit (loss) for the period before taxes 9903 €3,280 €6,397 +€3,117 +95.0%
Income taxes 67/77 €2,051 €2,275 +€224 +10.9%
Profit (loss) for the period 9904 €1,229 €4,122 +€2,894 +235.5%
Profit (loss) for the period to be appropriated 9905 €1,229 €4,122 +€2,894 +235.5%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.