TMS CONCEPT: 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.
TMS CONCEPT
Largest movements
- Tangible fixed assets -€2,396
no longer reported in 2025 (was €2,396)
- Current investments -€969
no longer reported in 2025 (was €969)
- Cash +€643
up €643 (+96.2%), from €668 to €1,311
- Profit (loss) carried forward -€1,911
down €1,911 (-7.9%), from -€24,257 to -€26,168
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
of which Outside capital: +€8,060
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Other debts -€1,025
down €1,025 (-5.1%), from €19,990 to €18,964
- Tax, wage and social debts +€293
up €293 (+181.8%), from €161 to €455
- Gross operating margin +€2,778
up €2,778, from -€2,075 to €703
- Depreciation -€980
no longer reported in 2025 (was €980)
- Other operating charges -€340
no longer reported in 2025 (was €340)
- Taxes -€28
down €28 (-17.1%), from €164 to €136
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,033 | €1,311 | -€2,722 | -67.5% |
| Fixed assets | 21/28 | €2,396 | - | -€2,396 | |
| Tangible fixed assets | 22/27 | €2,396 | - | -€2,396 | |
| Furniture and vehicles | 24 | €2,396 | - | -€2,396 | |
| Current assets | 29/58 | €1,637 | €1,311 | -€326 | -19.9% |
| Current investments | 50/53 | €969 | - | -€969 | |
| Cash at bank and in hand | 54/58 | €668 | €1,311 | +€643 | +96.2% |
| Total equity and liabilities | 10/49 | €4,033 | €1,311 | -€2,722 | -67.5% |
| Equity | 10/15 | -€16,197 | -€18,108 | -€1,911 | -11.8% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Outside capital | 11 | - | €8,060 | +€8,060 | |
| Share premium | 1100/10 | - | €8,060 | +€8,060 | |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€24,257 | -€26,168 | -€1,911 | -7.9% |
| Amounts payable | 17/49 | €20,230 | €19,419 | -€811 | -4.0% |
| Amounts payable within one year | 42/48 | €20,230 | €19,419 | -€811 | -4.0% |
| Trade debts | 44 | €79 | - | -€79 | |
| Suppliers | 440/4 | €79 | - | -€79 | |
| Taxes, remuneration and social security | 45 | €161 | €455 | +€293 | +181.8% |
| Taxes | 450/3 | €161 | €455 | +€293 | +181.8% |
| Other amounts payable | 47/48 | €19,990 | €18,964 | -€1,025 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €980 | - | -€980 | |
| Other operating charges | 640/8 | €340 | - | -€340 | |
| Non-recurring operating charges | 66A | €93 | - | -€93 | |
| Gross operating margin | 9900 | -€2,075 | €703 | +€2,778 | |
| Operating profit (loss) | 9901 | -€3,488 | €703 | +€4,192 | |
| Financial income | 75/76B | €9 | €1 | -€9 | -94.1% |
| Recurring financial income | 75 | €9 | €1 | -€9 | -94.1% |
| Financial charges | 65/66B | €46 | €60 | +€13 | +28.8% |
| Recurring financial charges | 65 | €46 | €60 | +€13 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,525 | €644 | +€4,169 | |
| Income taxes | 67/77 | €164 | €136 | -€28 | -17.1% |
| Profit (loss) for the period | 9904 | -€3,689 | €508 | +€4,198 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,689 | €508 | +€4,198 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.