TRES 1: 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.
TRES 1
Largest movements
- Tangible fixed assets -€6,089
down €6,089 (-9.6%), from €63,225 to €57,136
of which Land and buildings: -€5,685
- Cash +€3,089
up €3,089 (+199%), from €1,550 to €4,638
mainly Depreciation (+€6,089) and Net result for the year (+€734)
- Accrued charges and deferred income -€4,200
down €4,200 (-100%), from €4,200 to €0
- Reserves +€734
up €734 (+12.8%), from €5,753 to €6,486
of which Distributable reserves: +€734
- Gross operating margin +€3,004
up €3,004 (+52.5%), from €5,717 to €8,720
- Depreciation +€301
up €301 (+5.2%), from €5,788 to €6,089
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 | €65,134 | €62,150 | -€2,984 | -4.6% |
| Fixed assets | 21/28 | €63,225 | €57,136 | -€6,089 | -9.6% |
| Tangible fixed assets | 22/27 | €63,225 | €57,136 | -€6,089 | -9.6% |
| Land and buildings | 22 | €61,895 | €56,210 | -€5,685 | -9.2% |
| Furniture and vehicles | 24 | €1,330 | €926 | -€405 | -30.4% |
| Current assets | 29/58 | €1,909 | €5,015 | +€3,106 | +163% |
| Cash at bank and in hand | 54/58 | €1,550 | €4,638 | +€3,089 | +199% |
| Deferred charges and accrued income | 490/1 | €360 | €377 | +€17 | +4.7% |
| Total equity and liabilities | 10/49 | €65,134 | €62,150 | -€2,984 | -4.6% |
| Equity | 10/15 | €57,304 | €58,038 | +€734 | +1.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €5,753 | €6,486 | +€734 | +12.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €5,753 | €6,486 | +€734 | +12.8% |
| Profit (loss) carried forward | 14 | €33,001 | €33,001 | = | 0.0% |
| Amounts payable | 17/49 | €7,830 | €4,113 | -€3,718 | -47.5% |
| Amounts payable within one year | 42/48 | €3,630 | €4,113 | +€482 | +13.3% |
| Taxes, remuneration and social security | 45 | €0 | €73 | +€73 | |
| Taxes | 450/3 | €0 | €73 | +€73 | |
| Other amounts payable | 47/48 | €3,630 | €4,039 | +€409 | +11.3% |
| Accrued charges and deferred income | 492/3 | €4,200 | €0 | -€4,200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,788 | €6,089 | +€301 | +5.2% |
| Other operating charges | 640/8 | €1,847 | €1,779 | -€68 | -3.7% |
| Gross operating margin | 9900 | €5,717 | €8,720 | +€3,004 | +52.5% |
| Operating profit (loss) | 9901 | -€1,919 | €852 | +€2,771 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €55 | €45 | -€10 | -18.2% |
| Recurring financial charges | 65 | €55 | €45 | -€10 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,974 | €807 | +€2,781 | |
| Income taxes | 67/77 | €0 | €73 | +€73 | |
| Profit (loss) for the period | 9904 | -€1,974 | €734 | +€2,708 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,974 | €734 | +€2,708 |
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 13 October 2026 via checked.be.