TPMR: 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.
TPMR
Largest movements
- Cash +€33,599
up €33,599 (+51.0%), from €65,872 to €99,471
mainly Net result for the year (+€37,466) and Tax, wage and social debts (+€6,943)
- Receivables within one year +€3,352
up €3,352 (+46.8%), from €7,156 to €10,508
of which Other amounts receivable: +€6,359
- Deferred charges and accrued income +€3,311
up €3,311 (+123%), from €2,698 to €6,008
- Tangible fixed assets +€1,908
up €1,908 (+17.5%), from €10,887 to €12,795
of which Plant, machinery and equipment: +€1,121
- Profit (loss) carried forward +€37,466
up €37,466 (+204%), from €18,395 to €55,861
- Tax, wage and social debts +€6,943
up €6,943 (+29.6%), from €23,487 to €30,430
of which Taxes: +€9,279
- Other debts -€2,857
down €2,857 (-29.7%), from €9,629 to €6,772
- Staff costs -€18,797
down €18,797 (-20.5%), from €91,705 to €72,908
- Gross operating margin +€4,144
up €4,144 (+3.3%), from €126,292 to €130,435
- Taxes +€3,131
up €3,131 (+49.6%), from €6,313 to €9,444
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 | €95,393 | €136,563 | +€41,170 | +43.2% |
| Fixed assets | 21/28 | €19,668 | €20,576 | +€908 | +4.6% |
| Intangible fixed assets | 21 | €8,241 | €7,241 | -€1,000 | -12.1% |
| Tangible fixed assets | 22/27 | €10,887 | €12,795 | +€1,908 | +17.5% |
| Plant, machinery and equipment | 23 | €10,679 | €11,800 | +€1,121 | +10.5% |
| Furniture and vehicles | 24 | €209 | €995 | +€786 | +377% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €75,725 | €115,987 | +€40,262 | +53.2% |
| Amounts receivable within one year | 40/41 | €7,156 | €10,508 | +€3,352 | +46.8% |
| Trade receivables | 40 | €6,652 | €3,645 | -€3,007 | -45.2% |
| Other amounts receivable | 41 | €504 | €6,863 | +€6,359 | +1,263% |
| Cash at bank and in hand | 54/58 | €65,872 | €99,471 | +€33,599 | +51.0% |
| Deferred charges and accrued income | 490/1 | €2,698 | €6,008 | +€3,311 | +123% |
| Total equity and liabilities | 10/49 | €95,393 | €136,563 | +€41,170 | +43.2% |
| Equity | 10/15 | €48,395 | €85,861 | +€37,466 | +77.4% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,395 | €55,861 | +€37,466 | +204% |
| Amounts payable | 17/49 | €46,998 | €50,702 | +€3,704 | +7.9% |
| Amounts payable within one year | 42/48 | €46,998 | €50,702 | +€3,704 | +7.9% |
| Trade debts | 44 | €13,882 | €13,500 | -€382 | -2.7% |
| Suppliers | 440/4 | €13,882 | €13,500 | -€382 | -2.7% |
| Taxes, remuneration and social security | 45 | €23,487 | €30,430 | +€6,943 | +29.6% |
| Taxes | 450/3 | €17,360 | €26,639 | +€9,279 | +53.5% |
| Remuneration and social security | 454/9 | €6,128 | €3,791 | -€2,336 | -38.1% |
| Other amounts payable | 47/48 | €9,629 | €6,772 | -€2,857 | -29.7% |
| Remuneration, social security and pensions | 62 | €91,705 | €72,908 | -€18,797 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,083 | €4,517 | +€434 | +10.6% |
| Other operating charges | 640/8 | €3,573 | €3,382 | -€191 | -5.3% |
| Gross operating margin | 9900 | €126,292 | €130,435 | +€4,144 | +3.3% |
| Operating profit (loss) | 9901 | €26,930 | €49,627 | +€22,697 | +84.3% |
| Financial income | 75/76B | €33 | €4 | -€29 | -88.2% |
| Recurring financial income | 75 | €33 | €4 | -€29 | -88.2% |
| Financial charges | 65/66B | €1,832 | €2,722 | +€889 | +48.5% |
| Recurring financial charges | 65 | €1,832 | €2,722 | +€889 | +48.5% |
| Profit (loss) for the period before taxes | 9903 | €25,131 | €46,910 | +€21,779 | +86.7% |
| Income taxes | 67/77 | €6,313 | €9,444 | +€3,131 | +49.6% |
| Profit (loss) for the period | 9904 | €18,818 | €37,466 | +€18,648 | +99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,818 | €37,466 | +€18,648 | +99.1% |
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 24 October 2026 via checked.be.