TP-SOINS: 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-SOINS
Largest movements
- Receivables within one year +€31,876
up €31,876 (+6,064%), from €526 to €32,402
of which Trade receivables: +€24,731
- Tangible fixed assets +€29,011
up €29,011 (+960%), from €3,023 to €32,034
of which Other tangible fixed assets: +€28,226
- Deferred charges and accrued income -€14,114
down €14,114 (-93.4%), from €15,108 to €994
- Cash +€6,701
up €6,701 (+15.8%), from €42,426 to €49,126
mainly Net result for the year (+€42,885) and Trade debts (+€16,564)
- Reserves +€40,000
up €40,000 (+80.0%), from €50,000 to €90,000
- Trade debts +€16,564
up €16,564 (+1,833%), from €904 to €17,468
- Other debts -€4,699
no longer reported in 2025 (was €4,699)
- Profit (loss) carried forward +€2,885
up €2,885 (+347%), from €833 to €3,718
- Tax, wage and social debts -€1,274
down €1,274 (-80.8%), from €1,577 to €303
- Gross operating margin -€15,453
down €15,453 (-21.5%), from €71,891 to €56,438
- Taxes -€2,963
down €2,963 (-21.0%), from €14,082 to €11,118
- Financial charges -€2,456
down €2,456 (-94.3%), from €2,605 to €149
- Depreciation -€1,341
down €1,341 (-37.5%), from €3,579 to €2,238
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 | €61,083 | €114,556 | +€53,473 | +87.5% |
| Fixed assets | 21/28 | €3,023 | €32,034 | +€29,011 | +960% |
| Tangible fixed assets | 22/27 | €3,023 | €32,034 | +€29,011 | +960% |
| Furniture and vehicles | 24 | €3,023 | €3,808 | +€785 | +26.0% |
| Other tangible fixed assets | 26 | - | €28,226 | +€28,226 | |
| Current assets | 29/58 | €58,060 | €82,522 | +€24,462 | +42.1% |
| Amounts receivable within one year | 40/41 | €526 | €32,402 | +€31,876 | +6,064% |
| Trade receivables | 40 | €526 | €25,257 | +€24,731 | +4,704% |
| Other amounts receivable | 41 | - | €7,145 | +€7,145 | |
| Cash at bank and in hand | 54/58 | €42,426 | €49,126 | +€6,701 | +15.8% |
| Deferred charges and accrued income | 490/1 | €15,108 | €994 | -€14,114 | -93.4% |
| Total equity and liabilities | 10/49 | €61,083 | €114,556 | +€53,473 | +87.5% |
| Equity | 10/15 | €53,833 | €96,718 | +€42,885 | +79.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Distributable reserves | 133 | €50,000 | €90,000 | +€40,000 | +80.0% |
| Profit (loss) carried forward | 14 | €833 | €3,718 | +€2,885 | +347% |
| Amounts payable | 17/49 | €7,250 | €17,838 | +€10,588 | +146% |
| Amounts payable within one year | 42/48 | €7,184 | €17,771 | +€10,587 | +147% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | €904 | €17,468 | +€16,564 | +1,833% |
| Suppliers | 440/4 | €904 | €17,468 | +€16,564 | +1,833% |
| Taxes, remuneration and social security | 45 | €1,577 | €303 | -€1,274 | -80.8% |
| Taxes | 450/3 | €1,577 | €303 | -€1,274 | -80.8% |
| Other amounts payable | 47/48 | €4,699 | - | -€4,699 | |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,579 | €2,238 | -€1,341 | -37.5% |
| Other operating charges | 640/8 | €793 | €295 | -€498 | -62.8% |
| Gross operating margin | 9900 | €71,891 | €56,438 | -€15,453 | -21.5% |
| Operating profit (loss) | 9901 | €67,519 | €53,905 | -€13,614 | -20.2% |
| Financial income | 75/76B | - | €248 | +€248 | |
| Recurring financial income | 75 | - | €248 | +€248 | |
| Financial charges | 65/66B | €2,605 | €149 | -€2,456 | -94.3% |
| Recurring financial charges | 65 | €2,605 | €149 | -€2,456 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €64,914 | €54,004 | -€10,911 | -16.8% |
| Income taxes | 67/77 | €14,082 | €11,118 | -€2,963 | -21.0% |
| Profit (loss) for the period | 9904 | €50,833 | €42,885 | -€7,947 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,833 | €42,885 | -€7,947 | -15.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.