tri concept: 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.
tri concept
Largest movements
- Cash +€10,376
up €10,376, from €0 to €10,376
mainly Net result for the year (+€51,778) and Receivables within one year (+€1,127)
- Receivables within one year -€1,127
down €1,127 (-7.2%), from €15,676 to €14,550
of which Trade receivables: -€2,166
- Profit (loss) carried forward +€47,692
up €47,692 (+80.5%), from -€59,219 to -€11,527
- Other debts -€19,618
down €19,618 (-52.9%), from €37,110 to €17,492
- Short-term financial debts -€10,004
down €10,004 (-100.0%), from €10,004 to €0
- Trade debts -€9,716
down €9,716 (-70.6%), from €13,770 to €4,054
- Tax, wage and social debts +€746
up €746 (+8.9%), from €8,418 to €9,164
of which Taxes: +€7,946
- Gross operating margin +€83,484
up €83,484, from -€18,976 to €64,508
- Taxes +€9,908
up €9,908 (+7031.6%), from €141 to €10,049
- Depreciation -€682
down €682 (-82.0%), from €832 to €150
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 | €16,474 | €25,574 | +€9,100 | +55.2% |
| Fixed assets | 21/28 | €798 | €648 | -€150 | -18.8% |
| Tangible fixed assets | 22/27 | €150 | €0 | -€150 | -100.0% |
| Plant, machinery and equipment | 23 | €150 | €0 | -€150 | -100.0% |
| Financial fixed assets | 28 | €648 | €648 | = | 0.0% |
| Current assets | 29/58 | €15,676 | €24,926 | +€9,249 | +59.0% |
| Amounts receivable within one year | 40/41 | €15,676 | €14,550 | -€1,127 | -7.2% |
| Trade receivables | 40 | €15,292 | €13,126 | -€2,166 | -14.2% |
| Other amounts receivable | 41 | €384 | €1,424 | +€1,040 | +270.5% |
| Cash at bank and in hand | 54/58 | €0 | €10,376 | +€10,376 | |
| Total equity and liabilities | 10/49 | €16,474 | €25,574 | +€9,100 | +55.2% |
| Equity | 10/15 | -€52,838 | -€5,146 | +€47,692 | +90.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €181 | €181 | = | 0.0% |
| Non-distributable reserves | 130/1 | €181 | €181 | = | 0.0% |
| Reserves not available under the articles | 1311 | €181 | €181 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,219 | -€11,527 | +€47,692 | +80.5% |
| Amounts payable | 17/49 | €69,312 | €30,720 | -€38,593 | -55.7% |
| Amounts payable within one year | 42/48 | €69,302 | €30,709 | -€38,593 | -55.7% |
| Financial debts | 43 | €10,004 | €0 | -€10,004 | -100.0% |
| Other loans | 439 | €10,004 | €0 | -€10,004 | -100.0% |
| Trade debts | 44 | €13,770 | €4,054 | -€9,716 | -70.6% |
| Suppliers | 440/4 | €13,770 | €4,054 | -€9,716 | -70.6% |
| Taxes, remuneration and social security | 45 | €8,418 | €9,164 | +€746 | +8.9% |
| Taxes | 450/3 | €1,218 | €9,164 | +€7,946 | +652.4% |
| Remuneration and social security | 454/9 | €7,200 | €0 | -€7,200 | -100.0% |
| Other amounts payable | 47/48 | €37,110 | €17,492 | -€19,618 | -52.9% |
| Accrued charges and deferred income | 492/3 | €10 | €10 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €832 | €150 | -€682 | -82.0% |
| Other operating charges | 640/8 | €512 | €946 | +€434 | +84.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€18,976 | €64,508 | +€83,484 | |
| Operating profit (loss) | 9901 | -€20,320 | €63,412 | +€83,732 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,332 | €1,586 | +€254 | +19.1% |
| Recurring financial charges | 65 | €1,332 | €1,586 | +€254 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,652 | €61,827 | +€83,479 | |
| Income taxes | 67/77 | €141 | €10,049 | +€9,908 | +7031.6% |
| Profit (loss) for the period | 9904 | -€21,793 | €51,778 | +€73,570 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,793 | €51,778 | +€73,570 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.