TPS INFORMATIC: 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.
TPS INFORMATIC
Largest movements
- Receivables within one year +€18,296
up €18,296 (+65.2%), from €28,052 to €46,348
- Stocks and contracts -€14,679
down €14,679 (-19.1%), from €76,692 to €62,013
- Cash -€9,396
down €9,396 (-23.6%), from €39,827 to €30,431
mainly Trade debts (-€24,968) and Receivables within one year (-€18,296)
- Tangible fixed assets -€7,469
down €7,469 (-20.6%), from €36,169 to €28,700
of which Furniture and vehicles: -€7,012
- Trade debts -€24,968
down €24,968 (-41.0%), from €60,955 to €35,987
- Debts after one year -€15,302
no longer reported in 2025 (was €15,302)
- Reserves +€12,000
up €12,000 (+15.6%), from €77,000 to €89,000
- Profit (loss) carried forward +€10,588
up €10,588, from -€10,153 to €435
- Current portion of long-term debt -€9,654
down €9,654 (-38.7%), from €24,956 to €15,302
- Gross operating margin +€34,106
up €34,106 (+60.6%), from €56,264 to €90,370
- Taxes +€1,200
new in 2025: €1,200
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 | €188,105 | €171,634 | -€16,471 | -8.8% |
| Fixed assets | 21/28 | €41,035 | €32,276 | -€8,759 | -21.3% |
| Intangible fixed assets | 21 | €4,866 | €3,576 | -€1,290 | -26.5% |
| Tangible fixed assets | 22/27 | €36,169 | €28,700 | -€7,469 | -20.6% |
| Plant, machinery and equipment | 23 | €2,138 | €1,681 | -€457 | -21.4% |
| Furniture and vehicles | 24 | €34,031 | €27,020 | -€7,012 | -20.6% |
| Current assets | 29/58 | €147,070 | €139,358 | -€7,712 | -5.2% |
| Stocks and contracts in progress | 3 | €76,692 | €62,013 | -€14,679 | -19.1% |
| Stocks | 30/36 | €76,692 | €62,013 | -€14,679 | -19.1% |
| Amounts receivable within one year | 40/41 | €28,052 | €46,348 | +€18,296 | +65.2% |
| Trade receivables | 40 | €28,052 | €46,348 | +€18,296 | +65.2% |
| Current investments | 50/53 | €246 | - | -€246 | |
| Cash at bank and in hand | 54/58 | €39,827 | €30,431 | -€9,396 | -23.6% |
| Deferred charges and accrued income | 490/1 | €2,253 | €566 | -€1,688 | -74.9% |
| Total equity and liabilities | 10/49 | €188,105 | €171,634 | -€16,471 | -8.8% |
| Equity | 10/15 | €71,847 | €94,435 | +€22,588 | +31.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €77,000 | €89,000 | +€12,000 | +15.6% |
| Distributable reserves | 133 | €77,000 | €89,000 | +€12,000 | +15.6% |
| Profit (loss) carried forward | 14 | -€10,153 | €435 | +€10,588 | |
| Amounts payable | 17/49 | €116,258 | €77,199 | -€39,059 | -33.6% |
| Amounts payable after more than one year | 17 | €15,302 | - | -€15,302 | |
| Financial debts | 170/4 | €15,302 | - | -€15,302 | |
| Amounts payable within one year | 42/48 | €100,956 | €77,199 | -€23,757 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €24,956 | €15,302 | -€9,654 | -38.7% |
| Trade debts | 44 | €60,955 | €35,987 | -€24,968 | -41.0% |
| Suppliers | 440/4 | €60,955 | €35,987 | -€24,968 | -41.0% |
| Taxes, remuneration and social security | 45 | €11,474 | €19,755 | +€8,282 | +72.2% |
| Taxes | 450/3 | €5,811 | €10,230 | +€4,419 | +76.1% |
| Remuneration and social security | 454/9 | €5,663 | €9,525 | +€3,862 | +68.2% |
| Other amounts payable | 47/48 | €3,571 | €6,154 | +€2,583 | +72.3% |
| Remuneration, social security and pensions | 62 | €48,478 | €49,377 | +€899 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,674 | €12,464 | +€790 | +6.8% |
| Other operating charges | 640/8 | €2,100 | €1,881 | -€218 | -10.4% |
| Gross operating margin | 9900 | €56,264 | €90,370 | +€34,106 | +60.6% |
| Operating profit (loss) | 9901 | -€5,988 | €26,648 | +€32,636 | |
| Financial income | 75/76B | €181 | - | -€181 | |
| Recurring financial income | 75 | €181 | - | -€181 | |
| Financial charges | 65/66B | €2,709 | €2,860 | +€150 | +5.5% |
| Recurring financial charges | 65 | €2,709 | €2,860 | +€150 | +5.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,517 | €23,788 | +€32,305 | |
| Income taxes | 67/77 | - | €1,200 | +€1,200 | |
| Profit (loss) for the period | 9904 | -€8,517 | €22,588 | +€31,105 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,517 | €22,588 | +€31,105 |
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 18 October 2026 via checked.be.