TPJ Interior: 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.
TPJ Interior
Largest movements
- Cash -€7,851
down €7,851 (-24.1%), from €32,565 to €24,714
mainly Investment in fixed assets (net) (-€10,737) and Debts after one year (-€6,748)
- Tangible fixed assets +€3,589
up €3,589 (+19.2%), from €18,692 to €22,281
of which Land and buildings: +€10,058
- Receivables within one year +€948
up €948 (+42.1%), from €2,251 to €3,199
of which Other amounts receivable: +€882
- Debts after one year -€6,748
down €6,748 (-100%), from €6,748 to €0
- Trade debts +€3,397
up €3,397 (+614%), from €554 to €3,950
- Reserves +€1,467
up €1,467 (+21.7%), from €6,767 to €8,234
- Tax, wage and social debts -€896
down €896 (-85.9%), from €1,043 to €147
- Gross operating margin -€3,250
down €3,250 (-21.9%), from €14,867 to €11,618
- Taxes -€1,008
down €1,008 (-49.3%), from €2,043 to €1,035
- Depreciation +€591
up €591 (+9.0%), from €6,557 to €7,148
- Other operating charges -€195
down €195 (-21.7%), from €901 to €705
- Financial charges -€169
down €169 (-25.4%), from €667 to €497
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 | €54,473 | €51,179 | -€3,294 | -6.0% |
| Fixed assets | 21/28 | €18,697 | €22,286 | +€3,589 | +19.2% |
| Tangible fixed assets | 22/27 | €18,692 | €22,281 | +€3,589 | +19.2% |
| Land and buildings | 22 | - | €10,058 | +€10,058 | |
| Plant, machinery and equipment | 23 | €544 | €220 | -€324 | -59.5% |
| Furniture and vehicles | 24 | €17,670 | €11,645 | -€6,025 | -34.1% |
| Assets under construction and advance payments | 27 | €478 | €359 | -€120 | -25.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €35,776 | €28,893 | -€6,883 | -19.2% |
| Amounts receivable within one year | 40/41 | €2,251 | €3,199 | +€948 | +42.1% |
| Trade receivables | 40 | €1,496 | €1,562 | +€66 | +4.4% |
| Other amounts receivable | 41 | €755 | €1,637 | +€882 | +117% |
| Cash at bank and in hand | 54/58 | €32,565 | €24,714 | -€7,851 | -24.1% |
| Deferred charges and accrued income | 490/1 | €960 | €980 | +€20 | +2.1% |
| Total equity and liabilities | 10/49 | €54,473 | €51,179 | -€3,294 | -6.0% |
| Equity | 10/15 | €38,033 | €39,501 | +€1,467 | +3.9% |
| Reserves | 13 | €6,767 | €8,234 | +€1,467 | +21.7% |
| Distributable reserves | 133 | €6,767 | €8,234 | +€1,467 | +21.7% |
| Profit (loss) carried forward | 14 | €31,267 | €31,267 | = | 0.0% |
| Amounts payable | 17/49 | €16,440 | €11,678 | -€4,761 | -29.0% |
| Amounts payable after more than one year | 17 | €6,748 | €0 | -€6,748 | -100% |
| Financial debts | 170/4 | €6,748 | €0 | -€6,748 | -100% |
| Amounts payable within one year | 42/48 | €9,691 | €11,678 | +€1,987 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €7,180 | €6,748 | -€432 | -6.0% |
| Trade debts | 44 | €554 | €3,950 | +€3,397 | +614% |
| Suppliers | 440/4 | €554 | €3,950 | +€3,397 | +614% |
| Taxes, remuneration and social security | 45 | €1,043 | €147 | -€896 | -85.9% |
| Taxes | 450/3 | €1,043 | €147 | -€896 | -85.9% |
| Other amounts payable | 47/48 | €915 | €833 | -€82 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,557 | €7,148 | +€591 | +9.0% |
| Other operating charges | 640/8 | €901 | €705 | -€195 | -21.7% |
| Gross operating margin | 9900 | €14,867 | €11,618 | -€3,250 | -21.9% |
| Operating profit (loss) | 9901 | €7,410 | €3,764 | -€3,645 | -49.2% |
| Financial income | 75/76B | €0 | €68 | +€68 | +136,280% |
| Recurring financial income | 75 | €0 | €68 | +€68 | +136,280% |
| Financial charges | 65/66B | €667 | €497 | -€169 | -25.4% |
| Recurring financial charges | 65 | €667 | €497 | -€169 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €6,743 | €3,335 | -€3,408 | -50.5% |
| Income taxes | 67/77 | €2,043 | €1,035 | -€1,008 | -49.3% |
| Profit (loss) for the period | 9904 | €4,700 | €2,300 | -€2,400 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,700 | €2,300 | -€2,400 | -51.1% |
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 21 October 2026 via checked.be.