TNC Expert: 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.
TNC EXPERT
Largest movements
- Cash +€37,487
up €37,487 (+61393.0%), from €61 to €37,548
mainly Tax, wage and social debts (+€33,459) and Net result for the year (+€10,746)
- Receivables within one year +€6,529
up €6,529 (+4015.3%), from €163 to €6,691
of which Trade receivables: +€6,529
- Tax, wage and social debts +€33,459
new in 2025: €33,459
of which Remuneration and social security: +€28,160
- Profit (loss) carried forward +€10,746
up €10,746 (+52.1%), from -€20,630 to -€9,883
- Trade debts -€590
down €590 (-100.0%), from €590 to €0
- Gross operating margin +€13,942
up €13,942, from -€971 to €12,971
- Taxes +€1,671
new in 2025: €1,671
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 | €224 | €44,239 | +€44,015 | +19679.6% |
| Current assets | 29/58 | €224 | €44,239 | +€44,015 | +19679.6% |
| Amounts receivable within one year | 40/41 | €163 | €6,691 | +€6,529 | +4015.3% |
| Trade receivables | 40 | €163 | €6,691 | +€6,529 | +4015.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €61 | €37,548 | +€37,487 | +61393.0% |
| Total equity and liabilities | 10/49 | €224 | €44,239 | +€44,015 | +19679.6% |
| Equity | 10/15 | -€7,902 | €2,844 | +€10,746 | |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €333 | €333 | = | 0.0% |
| Non-distributable reserves | 130/1 | €333 | €333 | = | 0.0% |
| Reserves not available under the articles | 1311 | €333 | €333 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,630 | -€9,883 | +€10,746 | +52.1% |
| Amounts payable | 17/49 | €8,126 | €41,395 | +€33,269 | +409.4% |
| Amounts payable within one year | 42/48 | €8,126 | €41,395 | +€33,269 | +409.4% |
| Trade debts | 44 | €590 | €0 | -€590 | -100.0% |
| Suppliers | 440/4 | €590 | €0 | -€590 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €33,459 | +€33,459 | |
| Taxes | 450/3 | - | €5,299 | +€5,299 | |
| Remuneration and social security | 454/9 | - | €28,160 | +€28,160 | |
| Other amounts payable | 47/48 | €7,536 | €7,936 | +€400 | +5.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €501 | €509 | +€8 | +1.7% |
| Gross operating margin | 9900 | -€971 | €12,971 | +€13,942 | |
| Operating profit (loss) | 9901 | -€1,472 | €12,462 | +€13,934 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €44 | €45 | +€1 | +3.2% |
| Recurring financial charges | 65 | €44 | €45 | +€1 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,516 | €12,417 | +€13,932 | |
| Income taxes | 67/77 | - | €1,671 | +€1,671 | |
| Profit (loss) for the period | 9904 | -€1,516 | €10,746 | +€12,262 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,516 | €10,746 | +€12,262 |
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 6 October 2026 via checked.be.