TRI LIGNARII: 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.
TRI LIGNARII
Largest movements
- Cash +€26,000
up €26,000 (+796%), from €3,268 to €29,268
mainly Net result for the year (+€25,575) and Trade debts (+€2,765)
- Tangible fixed assets +€2,968
up €2,968 (+48.1%), from €6,168 to €9,136
of which Furniture and vehicles: +€3,774
- Receivables within one year -€1,097
down €1,097 (-8.0%), from €13,653 to €12,556
of which Trade receivables: -€3,468
- Deferred charges and accrued income +€559
up €559 (+1,165%), from €48 to €607
- Profit (loss) carried forward +€25,575
up €25,575 (+80.6%), from -€31,725 to -€6,150
- Trade debts +€2,765
up €2,765 (+309%), from €895 to €3,660
- Gross operating margin +€46,579
up €46,579, from -€11,610 to €34,969
- Taxes +€3,517
up €3,517 (+141%), from €2,500 to €6,017
- Depreciation -€2,049
down €2,049 (-50.3%), from €4,070 to €2,021
- Other operating charges +€351
up €351 (+46.1%), from €761 to €1,112
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 | €25,637 | €54,067 | +€28,430 | +111% |
| Fixed assets | 21/28 | €6,168 | €9,136 | +€2,968 | +48.1% |
| Tangible fixed assets | 22/27 | €6,168 | €9,136 | +€2,968 | +48.1% |
| Plant, machinery and equipment | 23 | €1,645 | €1,516 | -€129 | -7.8% |
| Furniture and vehicles | 24 | - | €3,774 | +€3,774 | |
| Other tangible fixed assets | 26 | €4,523 | €3,846 | -€677 | -15.0% |
| Current assets | 29/58 | €19,469 | €44,931 | +€25,462 | +131% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,653 | €12,556 | -€1,097 | -8.0% |
| Trade receivables | 40 | €11,660 | €8,192 | -€3,468 | -29.7% |
| Other amounts receivable | 41 | €1,993 | €4,364 | +€2,371 | +119% |
| Cash at bank and in hand | 54/58 | €3,268 | €29,268 | +€26,000 | +796% |
| Deferred charges and accrued income | 490/1 | €48 | €607 | +€559 | +1,165% |
| Total equity and liabilities | 10/49 | €25,637 | €54,067 | +€28,430 | +111% |
| Equity | 10/15 | -€21,725 | €3,850 | +€25,575 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,725 | -€6,150 | +€25,575 | +80.6% |
| Amounts payable | 17/49 | €47,362 | €50,217 | +€2,855 | +6.0% |
| Amounts payable within one year | 42/48 | €47,362 | €50,217 | +€2,855 | +6.0% |
| Trade debts | 44 | €895 | €3,660 | +€2,765 | +309% |
| Suppliers | 440/4 | €895 | €3,660 | +€2,765 | +309% |
| Taxes, remuneration and social security | 45 | - | €367 | +€367 | |
| Taxes | 450/3 | - | €367 | +€367 | |
| Other amounts payable | 47/48 | €46,467 | €46,190 | -€277 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €2,021 | -€2,049 | -50.3% |
| Other operating charges | 640/8 | €761 | €1,112 | +€351 | +46.1% |
| Gross operating margin | 9900 | -€11,610 | €34,969 | +€46,579 | |
| Operating profit (loss) | 9901 | -€16,441 | €31,836 | +€48,277 | |
| Financial income | 75/76B | €36 | €1 | -€35 | -97.2% |
| Recurring financial income | 75 | €36 | €1 | -€35 | -97.2% |
| Financial charges | 65/66B | €167 | €245 | +€78 | +46.7% |
| Recurring financial charges | 65 | €167 | €245 | +€78 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,572 | €31,592 | +€48,164 | |
| Income taxes | 67/77 | €2,500 | €6,017 | +€3,517 | +141% |
| Profit (loss) for the period | 9904 | -€19,072 | €25,575 | +€44,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,072 | €25,575 | +€44,647 |
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 25 October 2026 via checked.be.