TRESIS: 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.
TRESIS
Largest movements
- Cash -€11,732
down €11,732 (-97.7%), from €12,012 to €280
mainly Trade debts (-€11,254) and Receivables within one year (-€9,242)
- Receivables within one year +€9,242
up €9,242 (+19.3%), from €47,919 to €57,161
of which Trade receivables: +€9,692
- Trade debts -€11,254
down €11,254 (-24.2%), from €46,598 to €35,344
- Profit (loss) carried forward +€4,796
up €4,796 (+5.5%), from -€87,051 to -€82,255
- Tax, wage and social debts +€3,153
up €3,153 (+95.4%), from €3,304 to €6,457
- Gross operating margin +€69,643
up €69,643, from -€53,636 to €16,007
- Depreciation +€2,872
up €2,872 (+69.8%), from €4,113 to €6,984
- Taxes +€1,411
up €1,411, from -€1,203 to €207
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 | €74,889 | €71,972 | -€2,917 | -3.9% |
| Fixed assets | 21/28 | €13,903 | €13,433 | -€470 | -3.4% |
| Tangible fixed assets | 22/27 | €13,903 | €13,433 | -€470 | -3.4% |
| Furniture and vehicles | 24 | €13,903 | €13,433 | -€470 | -3.4% |
| Current assets | 29/58 | €60,986 | €58,539 | -€2,447 | -4.0% |
| Amounts receivable within one year | 40/41 | €47,919 | €57,161 | +€9,242 | +19.3% |
| Trade receivables | 40 | €42,820 | €52,512 | +€9,692 | +22.6% |
| Other amounts receivable | 41 | €5,099 | €4,649 | -€450 | -8.8% |
| Cash at bank and in hand | 54/58 | €12,012 | €280 | -€11,732 | -97.7% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,097 | +€42 | +4.0% |
| Total equity and liabilities | 10/49 | €74,889 | €71,972 | -€2,917 | -3.9% |
| Equity | 10/15 | -€17,975 | -€13,179 | +€4,796 | +26.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,876 | €62,876 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €61,016 | €61,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€87,051 | -€82,255 | +€4,796 | +5.5% |
| Amounts payable | 17/49 | €92,864 | €85,150 | -€7,714 | -8.3% |
| Amounts payable within one year | 42/48 | €92,864 | €85,150 | -€7,714 | -8.3% |
| Financial debts | 43 | - | €98 | +€98 | |
| Credit institutions | 430/8 | - | €98 | +€98 | |
| Trade debts | 44 | €46,598 | €35,344 | -€11,254 | -24.2% |
| Suppliers | 440/4 | €46,598 | €35,344 | -€11,254 | -24.2% |
| Taxes, remuneration and social security | 45 | €3,304 | €6,457 | +€3,153 | +95.4% |
| Taxes | 450/3 | €3,304 | €6,457 | +€3,153 | +95.4% |
| Other amounts payable | 47/48 | €42,961 | €43,252 | +€290 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,113 | €6,984 | +€2,872 | +69.8% |
| Other operating charges | 640/8 | €898 | €1,338 | +€440 | +49.0% |
| Non-recurring operating charges | 66A | €421 | - | -€421 | |
| Gross operating margin | 9900 | -€53,636 | €16,007 | +€69,643 | |
| Operating profit (loss) | 9901 | -€59,067 | €7,685 | +€66,752 | |
| Financial income | 75/76B | €389 | €22 | -€367 | -94.4% |
| Recurring financial income | 75 | €389 | €22 | -€367 | -94.4% |
| Financial charges | 65/66B | €2,597 | €2,703 | +€106 | +4.1% |
| Recurring financial charges | 65 | €2,597 | €2,703 | +€106 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | -€61,275 | €5,003 | +€66,279 | |
| Income taxes | 67/77 | -€1,203 | €207 | +€1,411 | |
| Profit (loss) for the period | 9904 | -€60,072 | €4,796 | +€64,868 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,072 | €4,796 | +€64,868 |
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 14 October 2026 via checked.be.