TPS: 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.
TPS
Largest movements
- Cash -€179,799
down €179,799 (-90.2%), from €199,332 to €19,533
mainly Contributions, distributions and other (-€350,000) and Receivables within one year (-€72,903)
- Receivables within one year +€72,903
up €72,903 (+84.3%), from €86,437 to €159,340
- Contributions -€350,000
down €350,000 (-32.7%), from €1.1m to €721,000
- Other debts +€172,282
up €172,282 (+392.2%), from €43,924 to €216,206
- Reserves +€66,565
up €66,565 (+6.6%), from €1.0m to €1.1m
- Financial income -€246,332
down €246,332 (-76.3%), from €322,838 to €76,507
- Financial charges +€5,983
up €5,983 (+407.2%), from €1,469 to €7,452
- Gross operating margin -€38
down €38 (-2.9%), from -€1,332 to -€1,371
- Other operating charges +€33
up €33 (+3.0%), from €1,086 to €1,118
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 | €2,120,899 | €2,009,640 | -€111,260 | -5.2% |
| Fixed assets | 21/28 | €1,733,937 | €1,733,937 | = | 0.0% |
| Financial fixed assets | 28 | €1,733,937 | €1,733,937 | = | 0.0% |
| Current assets | 29/58 | €386,962 | €275,703 | -€111,260 | -28.8% |
| Amounts receivable after more than one year | 29 | €101,193 | €96,829 | -€4,364 | -4.3% |
| Other amounts receivable | 291 | €101,193 | €96,829 | -€4,364 | -4.3% |
| Amounts receivable within one year | 40/41 | €86,437 | €159,340 | +€72,903 | +84.3% |
| Other amounts receivable | 41 | €86,437 | €159,340 | +€72,903 | +84.3% |
| Cash at bank and in hand | 54/58 | €199,332 | €19,533 | -€179,799 | -90.2% |
| Total equity and liabilities | 10/49 | €2,120,899 | €2,009,640 | -€111,260 | -5.2% |
| Equity | 10/15 | €2,076,756 | €1,793,322 | -€283,435 | -13.6% |
| Contributions | 10/11 | €1,071,000 | €721,000 | -€350,000 | -32.7% |
| Reserves | 13 | €1,005,756 | €1,072,322 | +€66,565 | +6.6% |
| Distributable reserves | 133 | €1,005,756 | €1,072,322 | +€66,565 | +6.6% |
| Amounts payable | 17/49 | €44,143 | €216,318 | +€172,175 | +390.0% |
| Amounts payable within one year | 42/48 | €44,143 | €216,318 | +€172,175 | +390.0% |
| Trade debts | 44 | €219 | €111 | -€108 | -49.2% |
| Suppliers | 440/4 | €219 | €111 | -€108 | -49.2% |
| Other amounts payable | 47/48 | €43,924 | €216,206 | +€172,282 | +392.2% |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | -€1,332 | -€1,371 | -€38 | -2.9% |
| Operating profit (loss) | 9901 | -€2,418 | -€2,489 | -€71 | -3.0% |
| Financial income | 75/76B | €322,838 | €76,507 | -€246,332 | -76.3% |
| Recurring financial income | 75 | €322,838 | €76,507 | -€246,332 | -76.3% |
| Financial charges | 65/66B | €1,469 | €7,452 | +€5,983 | +407.2% |
| Recurring financial charges | 65 | €1,469 | €7,452 | +€5,983 | +407.2% |
| Profit (loss) for the period before taxes | 9903 | €318,951 | €66,565 | -€252,386 | -79.1% |
| Profit (loss) for the period | 9904 | €318,951 | €66,565 | -€252,386 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €318,951 | €66,565 | -€252,386 | -79.1% |
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 30 September 2026 via checked.be.