TPA Management: 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.
TPA Management
Largest movements
- Cash +€50,993
up €50,993 (+227%), from €22,428 to €73,421
mainly Net result for the year (+€47,179) and Other debts (+€45,000)
- Other debts +€45,000
new in 2025: €45,000
- Tax, wage and social debts +€6,684
up €6,684 (+106%), from €6,319 to €13,003
of which Taxes: +€6,684
- Trade debts -€2,647
down €2,647 (-69.8%), from €3,794 to €1,147
- Profit (loss) carried forward +€2,179
up €2,179 (+21.3%), from €10,218 to €12,397
- Gross operating margin +€45,995
up €45,995 (+322%), from €14,289 to €60,283
- Taxes +€9,223
up €9,223 (+335%), from €2,750 to €11,973
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 | €22,831 | €74,047 | +€51,215 | +224% |
| Current assets | 29/58 | €22,831 | €74,047 | +€51,215 | +224% |
| Amounts receivable within one year | 40/41 | €403 | €626 | +€222 | +55.1% |
| Trade receivables | 40 | €403 | €626 | +€222 | +55.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €22,428 | €73,421 | +€50,993 | +227% |
| Total equity and liabilities | 10/49 | €22,831 | €74,047 | +€51,215 | +224% |
| Equity | 10/15 | €12,718 | €14,897 | +€2,179 | +17.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,218 | €12,397 | +€2,179 | +21.3% |
| Amounts payable | 17/49 | €10,113 | €59,150 | +€49,037 | +485% |
| Amounts payable within one year | 42/48 | €10,113 | €59,150 | +€49,037 | +485% |
| Trade debts | 44 | €3,794 | €1,147 | -€2,647 | -69.8% |
| Suppliers | 440/4 | €3,794 | €1,147 | -€2,647 | -69.8% |
| Taxes, remuneration and social security | 45 | €6,319 | €13,003 | +€6,684 | +106% |
| Taxes | 450/3 | €6,319 | €13,003 | +€6,684 | +106% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | - | €45,000 | +€45,000 | |
| Other operating charges | 640/8 | €229 | €210 | -€19 | -8.3% |
| Gross operating margin | 9900 | €14,289 | €60,283 | +€45,995 | +322% |
| Operating profit (loss) | 9901 | €14,060 | €60,074 | +€46,014 | +327% |
| Financial charges | 65/66B | €1,092 | €922 | -€170 | -15.6% |
| Recurring financial charges | 65 | €1,092 | €922 | -€170 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €12,968 | €59,152 | +€46,184 | +356% |
| Income taxes | 67/77 | €2,750 | €11,973 | +€9,223 | +335% |
| Profit (loss) for the period | 9904 | €10,218 | €47,179 | +€36,961 | +362% |
| Profit (loss) for the period to be appropriated | 9905 | €10,218 | €47,179 | +€36,961 | +362% |
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 27 October 2026 via checked.be.