@TMOSFEER: 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.
@TMOSFEER
Largest movements
- Cash -€36,897
down €36,897 (-72.0%), from €51,238 to €14,341
mainly Deferred charges and accrued income (-€27,000) and Receivables within one year (-€20,291)
- Deferred charges and accrued income +€27,000
new in 2025: €27,000
- Receivables within one year +€20,291
up €20,291 (+18.4%), from €110,511 to €130,802
of which Trade receivables: +€19,250
- Tangible fixed assets -€17,788
down €17,788 (-26.6%), from €66,867 to €49,079
of which Furniture and vehicles: -€14,442
- Debts after one year -€17,461
down €17,461 (-47.7%), from €36,605 to €19,144
- Trade debts +€13,678
up €13,678 (+115%), from €11,928 to €25,607
- Tax, wage and social debts -€11,244
down €11,244 (-46.0%), from €24,431 to €13,187
- Profit (loss) carried forward +€5,969
up €5,969 (+12.2%), from €49,052 to €55,021
- Gross operating margin +€53,984
up €53,984 (+2,304%), from €2,343 to €56,327
- Taxes +€28,684
up €28,684 (+3,868%), from €742 to €29,426
- Other operating charges -€9,439
down €9,439 (-90.5%), from €10,429 to €990
- Financial charges -€2,595
down €2,595 (-54.6%), from €4,749 to €2,154
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.
Derived cash bridge
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 | €228,616 | €221,222 | -€7,394 | -3.2% |
| Fixed assets | 21/28 | €66,867 | €49,079 | -€17,788 | -26.6% |
| Tangible fixed assets | 22/27 | €66,867 | €49,079 | -€17,788 | -26.6% |
| Plant, machinery and equipment | 23 | €21,480 | €18,135 | -€3,346 | -15.6% |
| Furniture and vehicles | 24 | €45,387 | €30,944 | -€14,442 | -31.8% |
| Current assets | 29/58 | €161,749 | €172,143 | +€10,394 | +6.4% |
| Amounts receivable within one year | 40/41 | €110,511 | €130,802 | +€20,291 | +18.4% |
| Trade receivables | 40 | €48,750 | €68,000 | +€19,250 | +39.5% |
| Other amounts receivable | 41 | €61,761 | €62,802 | +€1,041 | +1.7% |
| Cash at bank and in hand | 54/58 | €51,238 | €14,341 | -€36,897 | -72.0% |
| Deferred charges and accrued income | 490/1 | - | €27,000 | +€27,000 | |
| Total equity and liabilities | 10/49 | €228,616 | €221,222 | -€7,394 | -3.2% |
| Equity | 10/15 | €138,751 | €144,720 | +€5,969 | +4.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €64,699 | €64,699 | = | 0.0% |
| Distributable reserves | 133 | €64,699 | €64,699 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,052 | €55,021 | +€5,969 | +12.2% |
| Amounts payable | 17/49 | €89,865 | €76,502 | -€13,364 | -14.9% |
| Amounts payable after more than one year | 17 | €36,605 | €19,144 | -€17,461 | -47.7% |
| Financial debts | 170/4 | €36,605 | €19,144 | -€17,461 | -47.7% |
| Amounts payable within one year | 42/48 | €53,260 | €57,358 | +€4,098 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €16,901 | €17,461 | +€561 | +3.3% |
| Financial debts | 43 | - | €1,102 | +€1,102 | |
| Credit institutions | 430/8 | - | €1,102 | +€1,102 | |
| Trade debts | 44 | €11,928 | €25,607 | +€13,678 | +115% |
| Suppliers | 440/4 | €11,928 | €25,607 | +€13,678 | +115% |
| Taxes, remuneration and social security | 45 | €24,431 | €13,187 | -€11,244 | -46.0% |
| Taxes | 450/3 | €24,431 | €13,187 | -€11,244 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,693 | €17,788 | +€95 | +0.5% |
| Other operating charges | 640/8 | €10,429 | €990 | -€9,439 | -90.5% |
| Non-recurring operating charges | 66A | €7,750 | - | -€7,750 | |
| Gross operating margin | 9900 | €2,343 | €56,327 | +€53,984 | +2,304% |
| Operating profit (loss) | 9901 | -€33,530 | €37,549 | +€71,079 | |
| Financial income | 75/76B | €39 | - | -€39 | |
| Recurring financial income | 75 | €39 | - | -€39 | |
| Non-recurring financial income | 76B | €39 | - | -€39 | |
| Financial charges | 65/66B | €4,749 | €2,154 | -€2,595 | -54.6% |
| Recurring financial charges | 65 | €4,749 | €2,154 | -€2,595 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | -€38,240 | €35,395 | +€73,635 | |
| Income taxes | 67/77 | €742 | €29,426 | +€28,684 | +3,868% |
| Profit (loss) for the period | 9904 | -€38,981 | €5,969 | +€44,950 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,981 | €5,969 | +€44,950 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.