TPME Advice: 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.
TPME Advice
Largest movements
- Cash +€10,008
up €10,008 (+12.7%), from €78,658 to €88,666
mainly Net result for the year (+€52,037) and Other debts (+€2,203)
- Receivables within one year +€4,777
up €4,777 (+1609.9%), from €297 to €5,074
of which Trade receivables: +€5,074
- Intangible fixed assets +€2,200
new in 2025: €2,200
- Reserves +€25,000
up €25,000 (+246.7%), from €10,136 to €35,136
of which Distributable reserves: +€25,000
- Trade debts -€10,397
down €10,397 (-66.8%), from €15,554 to €5,157
- Profit (loss) carried forward +€3,537
up €3,537 (+11.3%), from €31,206 to €34,743
- Tax, wage and social debts -€3,514
down €3,514 (-25.1%), from €13,980 to €10,466
of which Taxes: -€4,414
- Other debts +€2,203
up €2,203 (+71.4%), from €3,084 to €5,287
- Gross operating margin +€16,676
up €16,676 (+28.4%), from €58,809 to €75,484
- Taxes +€5,392
up €5,392 (+41.3%), from €13,050 to €18,442
- Other operating charges -€1,332
down €1,332 (-46.7%), from €2,852 to €1,520
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 | €82,543 | €98,769 | +€16,226 | +19.7% |
| Fixed assets | 21/28 | €3,588 | €5,029 | +€1,441 | +40.2% |
| Intangible fixed assets | 21 | - | €2,200 | +€2,200 | |
| Tangible fixed assets | 22/27 | €3,211 | €2,452 | -€759 | -23.6% |
| Furniture and vehicles | 24 | €3,211 | €2,452 | -€759 | -23.6% |
| Financial fixed assets | 28 | €377 | €377 | = | 0.0% |
| Current assets | 29/58 | €78,955 | €93,740 | +€14,786 | +18.7% |
| Amounts receivable within one year | 40/41 | €297 | €5,074 | +€4,777 | +1609.9% |
| Trade receivables | 40 | - | €5,074 | +€5,074 | |
| Other amounts receivable | 41 | €297 | - | -€297 | |
| Cash at bank and in hand | 54/58 | €78,658 | €88,666 | +€10,008 | +12.7% |
| Total equity and liabilities | 10/49 | €82,543 | €98,769 | +€16,226 | +19.7% |
| Equity | 10/15 | €41,342 | €69,878 | +€28,537 | +69.0% |
| Contributions | 10/11 | €0 | €0 | = | |
| Reserves | 13 | €10,136 | €35,136 | +€25,000 | +246.7% |
| Non-distributable reserves | 130/1 | €136 | €136 | = | 0.0% |
| Reserves not available under the articles | 1311 | €136 | €136 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €35,000 | +€25,000 | +250.0% |
| Profit (loss) carried forward | 14 | €31,206 | €34,743 | +€3,537 | +11.3% |
| Amounts payable | 17/49 | €41,201 | €28,891 | -€12,310 | -29.9% |
| Amounts payable after more than one year | 17 | €1,285 | €615 | -€670 | -52.2% |
| Financial debts | 170/4 | €1,285 | €615 | -€670 | -52.2% |
| Amounts payable within one year | 42/48 | €39,916 | €28,276 | -€11,640 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €1,423 | €2,366 | +€943 | +66.3% |
| Trade debts | 44 | €15,554 | €5,157 | -€10,397 | -66.8% |
| Suppliers | 440/4 | €15,554 | €5,157 | -€10,397 | -66.8% |
| Advances received on contracts in progress | 46 | €5,876 | €5,000 | -€876 | -14.9% |
| Taxes, remuneration and social security | 45 | €13,980 | €10,466 | -€3,514 | -25.1% |
| Taxes | 450/3 | €13,980 | €9,566 | -€4,414 | -31.6% |
| Remuneration and social security | 454/9 | - | €900 | +€900 | |
| Other amounts payable | 47/48 | €3,084 | €5,287 | +€2,203 | +71.4% |
| Non-recurring operating income | 76A | - | €568 | +€568 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €448 | €1,034 | +€586 | +130.6% |
| Other operating charges | 640/8 | €2,852 | €1,520 | -€1,332 | -46.7% |
| Non-recurring operating charges | 66A | - | €1,200 | +€1,200 | |
| Gross operating margin | 9900 | €58,809 | €75,484 | +€16,676 | +28.4% |
| Operating profit (loss) | 9901 | €55,509 | €71,731 | +€16,222 | +29.2% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €908 | €1,252 | +€345 | +38.0% |
| Recurring financial charges | 65 | €908 | €1,252 | +€345 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €54,601 | €70,478 | +€15,877 | +29.1% |
| Income taxes | 67/77 | €13,050 | €18,442 | +€5,392 | +41.3% |
| Profit (loss) for the period | 9904 | €41,552 | €52,037 | +€10,485 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,552 | €52,037 | +€10,485 | +25.2% |
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 8 October 2026 via checked.be.