TP 93: 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.
TP 93
Largest movements
- Tangible fixed assets -€12,895
down €12,895 (-6.5%), from €197,819 to €184,925
of which Land and buildings: -€6,926
- Cash -€8,552
down €8,552 (-20.4%), from €41,958 to €33,406
mainly Net result for the year (-€21,842) and Debts after one year (-€7,399)
- Receivables within one year -€3,326
down €3,326 (-14.0%), from €23,774 to €20,448
of which Trade receivables: -€5,018
- Reserves -€18,877
down €18,877 (-18.2%), from €103,941 to €85,063
- Other debts +€8,949
up €8,949 (+52.6%), from €17,016 to €25,965
- Debts after one year -€7,399
down €7,399 (-7.6%), from €97,177 to €89,777
of which Financial debts: -€7,399
- Trade debts -€5,688
down €5,688 (-28.7%), from €19,849 to €14,161
- Profit (loss) carried forward -€2,965
new in 2025: -€2,965
- Gross operating margin -€29,815
down €29,815, from €24,178 to -€5,637
- Staff costs -€651
down €651 (-45.1%), from €1,443 to €793
- Other operating charges -€302
down €302 (-21.2%), from €1,422 to €1,120
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 | €264,214 | €239,400 | -€24,815 | -9.4% |
| Fixed assets | 21/28 | €198,014 | €185,120 | -€12,895 | -6.5% |
| Tangible fixed assets | 22/27 | €197,819 | €184,925 | -€12,895 | -6.5% |
| Land and buildings | 22 | €183,337 | €176,411 | -€6,926 | -3.8% |
| Plant, machinery and equipment | 23 | €2,745 | €1,645 | -€1,100 | -40.1% |
| Furniture and vehicles | 24 | €11,737 | €6,868 | -€4,868 | -41.5% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €66,200 | €54,280 | -€11,920 | -18.0% |
| Amounts receivable within one year | 40/41 | €23,774 | €20,448 | -€3,326 | -14.0% |
| Trade receivables | 40 | €23,721 | €18,703 | -€5,018 | -21.2% |
| Other amounts receivable | 41 | €53 | €1,745 | +€1,692 | +3217.4% |
| Cash at bank and in hand | 54/58 | €41,958 | €33,406 | -€8,552 | -20.4% |
| Deferred charges and accrued income | 490/1 | €468 | €426 | -€42 | -9.0% |
| Total equity and liabilities | 10/49 | €264,214 | €239,400 | -€24,815 | -9.4% |
| Equity | 10/15 | €122,541 | €100,698 | -€21,842 | -17.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,941 | €85,063 | -€18,877 | -18.2% |
| Distributable reserves | 133 | €103,941 | €85,063 | -€18,877 | -18.2% |
| Profit (loss) carried forward | 14 | - | -€2,965 | -€2,965 | |
| Amounts payable | 17/49 | €141,674 | €138,701 | -€2,973 | -2.1% |
| Amounts payable after more than one year | 17 | €97,177 | €89,777 | -€7,399 | -7.6% |
| Financial debts | 170/4 | €69,677 | €62,277 | -€7,399 | -10.6% |
| Other amounts payable | 178/9 | €27,500 | €27,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,497 | €48,924 | +€4,427 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €7,399 | €7,399 | = | 0.0% |
| Trade debts | 44 | €19,849 | €14,161 | -€5,688 | -28.7% |
| Suppliers | 440/4 | €19,849 | €14,161 | -€5,688 | -28.7% |
| Taxes, remuneration and social security | 45 | €233 | €1,398 | +€1,166 | +501.3% |
| Taxes | 450/3 | €139 | €1,398 | +€1,259 | +905.9% |
| Remuneration and social security | 454/9 | €94 | - | -€94 | |
| Other amounts payable | 47/48 | €17,016 | €25,965 | +€8,949 | +52.6% |
| Remuneration, social security and pensions | 62 | €1,443 | €793 | -€651 | -45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,932 | €12,895 | -€38 | -0.3% |
| Other operating charges | 640/8 | €1,422 | €1,120 | -€302 | -21.2% |
| Gross operating margin | 9900 | €24,178 | -€5,637 | -€29,815 | |
| Operating profit (loss) | 9901 | €8,380 | -€20,445 | -€28,825 | |
| Financial income | 75/76B | €9 | €52 | +€43 | +504.8% |
| Recurring financial income | 75 | €9 | €52 | +€43 | +504.8% |
| Financial charges | 65/66B | €1,470 | €1,302 | -€168 | -11.4% |
| Recurring financial charges | 65 | €1,470 | €1,302 | -€168 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €6,919 | -€21,695 | -€28,614 | |
| Income taxes | 67/77 | €139 | €147 | +€8 | +6.1% |
| Profit (loss) for the period | 9904 | €6,780 | -€21,842 | -€28,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,780 | -€21,842 | -€28,622 |
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 12 October 2026 via checked.be.