TMR PARTS: what changed
TMR PARTS
Largest movements
- Intangible fixed assets +€52,252
new in 2025: €52,252
- Cash +€36,426
up €36,426 (+812%), from €4,485 to €40,911
mainly Short-term financial debts (+€102,774) and Net result for the year (+€38,788)
- Receivables within one year -€18,816
down €18,816 (-46.6%), from €40,362 to €21,546
of which Trade receivables: -€18,823
- Stocks and contracts +€10,451
up €10,451 (+9.4%), from €111,459 to €121,910
- Deferred charges and accrued income +€2,931
up €2,931 (+277%), from €1,057 to €3,987
- Short-term financial debts +€102,774
up €102,774 (+462%), from €22,226 to €125,000
- Reserves +€38,788
up €38,788 (+179%), from €21,673 to €60,460
- Trade debts -€27,574
down €27,574 (-65.8%), from €41,926 to €14,352
- Other debts -€25,806
down €25,806 (-85.9%), from €30,049 to €4,243
- Advances received -€7,872
down €7,872 (-100%), from €7,872 to €0
- Gross operating margin +€36,604
up €36,604 (+115%), from €31,756 to €68,360
- Depreciation +€5,610
up €5,610 (+1,703%), from €329 to €5,940
- Financial charges +€5,146
up €5,146 (+63.5%), from €8,106 to €13,252
- Taxes +€5,045
up €5,045 (+101%), from €4,972 to €10,017
- Other operating charges +€936
up €936 (+582%), from €161 to €1,097
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,291 | €248,055 | +€85,764 | +52.8% |
| Fixed assets | 21/28 | €4,928 | €59,700 | +€54,772 | +1,111% |
| Intangible fixed assets | 21 | - | €52,252 | +€52,252 | |
| Tangible fixed assets | 22/27 | €1,178 | €2,698 | +€1,520 | +129% |
| Plant, machinery and equipment | 23 | €677 | €914 | +€237 | +35.1% |
| Furniture and vehicles | 24 | €501 | €1,783 | +€1,282 | +256% |
| Financial fixed assets | 28 | €3,750 | €4,750 | +€1,000 | +26.7% |
| Current assets | 29/58 | €157,363 | €188,355 | +€30,992 | +19.7% |
| Stocks and contracts in progress | 3 | €111,459 | €121,910 | +€10,451 | +9.4% |
| Stocks | 30/36 | €111,459 | €121,910 | +€10,451 | +9.4% |
| Amounts receivable within one year | 40/41 | €40,362 | €21,546 | -€18,816 | -46.6% |
| Trade receivables | 40 | €40,121 | €21,297 | -€18,823 | -46.9% |
| Other amounts receivable | 41 | €242 | €249 | +€7 | +3.0% |
| Cash at bank and in hand | 54/58 | €4,485 | €40,911 | +€36,426 | +812% |
| Deferred charges and accrued income | 490/1 | €1,057 | €3,987 | +€2,931 | +277% |
| Total equity and liabilities | 10/49 | €162,291 | €248,055 | +€85,764 | +52.8% |
| Equity | 10/15 | €26,673 | €65,460 | +€38,788 | +145% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €21,673 | €60,460 | +€38,788 | +179% |
| Distributable reserves | 133 | €21,673 | €60,460 | +€38,788 | +179% |
| Amounts payable | 17/49 | €135,619 | €182,595 | +€46,976 | +34.6% |
| Amounts payable within one year | 42/48 | €134,885 | €182,595 | +€47,709 | +35.4% |
| Financial debts | 43 | €22,226 | €125,000 | +€102,774 | +462% |
| Credit institutions | 430/8 | €22,226 | €125,000 | +€102,774 | +462% |
| Trade debts | 44 | €41,926 | €14,352 | -€27,574 | -65.8% |
| Suppliers | 440/4 | €41,926 | €14,352 | -€27,574 | -65.8% |
| Advances received on contracts in progress | 46 | €7,872 | €0 | -€7,872 | -100% |
| Taxes, remuneration and social security | 45 | €32,812 | €38,999 | +€6,187 | +18.9% |
| Taxes | 450/3 | €30,587 | €38,999 | +€8,412 | +27.5% |
| Remuneration and social security | 454/9 | €2,225 | €0 | -€2,225 | -100% |
| Other amounts payable | 47/48 | €30,049 | €4,243 | -€25,806 | -85.9% |
| Accrued charges and deferred income | 492/3 | €733 | €0 | -€733 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €329 | €5,940 | +€5,610 | +1,703% |
| Other operating charges | 640/8 | €161 | €1,097 | +€936 | +582% |
| Gross operating margin | 9900 | €31,756 | €68,360 | +€36,604 | +115% |
| Operating profit (loss) | 9901 | €31,266 | €61,323 | +€30,058 | +96.1% |
| Financial income | 75/76B | €385 | €733 | +€348 | +90.2% |
| Recurring financial income | 75 | €385 | €733 | +€348 | +90.2% |
| Financial charges | 65/66B | €8,106 | €13,252 | +€5,146 | +63.5% |
| Recurring financial charges | 65 | €8,106 | €13,252 | +€5,146 | +63.5% |
| Profit (loss) for the period before taxes | 9903 | €23,545 | €48,805 | +€25,259 | +107% |
| Income taxes | 67/77 | €4,972 | €10,017 | +€5,045 | +101% |
| Profit (loss) for the period | 9904 | €18,573 | €38,788 | +€20,215 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €18,573 | €38,788 | +€20,215 | +109% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.