TriBE 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.
TriBE Concept
Largest movements
- Tangible fixed assets -€27,749
down €27,749 (-16.9%), from €164,173 to €136,423
of which Plant, machinery and equipment: -€27,094
- Cash +€17,902
up €17,902 (+116.4%), from €15,381 to €33,283
mainly Current portion of long-term debt (+€70,000) and Trade debts (+€41,650)
- Receivables within one year -€6,285
down €6,285 (-8.8%), from €71,666 to €65,380
of which Trade receivables: -€4,397
- Financial fixed assets +€3,700
up €3,700 (+21.0%), from €17,600 to €21,300
- Debts after one year -€94,500
down €94,500 (-59.2%), from €159,500 to €65,000
- Current portion of long-term debt +€70,000
new in 2025: €70,000
- Trade debts +€41,650
up €41,650 (+170.5%), from €24,428 to €66,078
- Profit (loss) carried forward -€35,421
down €35,421, from €18,929 to -€16,492
- Advances received +€18,534
new in 2025: €18,534
- Gross operating margin -€24,288
down €24,288 (-17.1%), from €142,405 to €118,117
- Other operating charges +€11,001
up €11,001 (+359.4%), from €3,061 to €14,061
- Depreciation +€3,122
up €3,122 (+12.2%), from €25,618 to €28,740
- Taxes -€2,242
down €2,242 (-48.9%), from €4,590 to €2,347
- Staff costs +€1,973
up €1,973 (+2.1%), from €95,836 to €97,808
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 | €268,868 | €256,702 | -€12,165 | -4.5% |
| Fixed assets | 21/28 | €181,773 | €157,723 | -€24,049 | -13.2% |
| Tangible fixed assets | 22/27 | €164,173 | €136,423 | -€27,749 | -16.9% |
| Plant, machinery and equipment | 23 | €151,926 | €124,832 | -€27,094 | -17.8% |
| Furniture and vehicles | 24 | €1,053 | €1,576 | +€523 | +49.6% |
| Other tangible fixed assets | 26 | €11,193 | €10,015 | -€1,178 | -10.5% |
| Financial fixed assets | 28 | €17,600 | €21,300 | +€3,700 | +21.0% |
| Current assets | 29/58 | €87,095 | €98,979 | +€11,884 | +13.6% |
| Amounts receivable within one year | 40/41 | €71,666 | €65,380 | -€6,285 | -8.8% |
| Trade receivables | 40 | €65,699 | €61,302 | -€4,397 | -6.7% |
| Other amounts receivable | 41 | €5,967 | €4,079 | -€1,888 | -31.6% |
| Cash at bank and in hand | 54/58 | €15,381 | €33,283 | +€17,902 | +116.4% |
| Deferred charges and accrued income | 490/1 | €48 | €316 | +€267 | +551.7% |
| Total equity and liabilities | 10/49 | €268,868 | €256,702 | -€12,165 | -4.5% |
| Equity | 10/15 | €57,929 | €22,508 | -€35,421 | -61.1% |
| Contributions | 10/11 | €39,000 | €39,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,929 | -€16,492 | -€35,421 | |
| Amounts payable | 17/49 | €210,939 | €234,195 | +€23,256 | +11.0% |
| Amounts payable after more than one year | 17 | €159,500 | €65,000 | -€94,500 | -59.2% |
| Financial debts | 170/4 | €159,500 | €65,000 | -€94,500 | -59.2% |
| Amounts payable within one year | 42/48 | €51,439 | €169,195 | +€117,756 | +228.9% |
| Current portion of amounts payable after more than one year | 42 | - | €70,000 | +€70,000 | |
| Financial debts | 43 | €1,075 | €21 | -€1,054 | -98.0% |
| Credit institutions | 430/8 | €1,075 | €21 | -€1,054 | -98.0% |
| Trade debts | 44 | €24,428 | €66,078 | +€41,650 | +170.5% |
| Suppliers | 440/4 | €24,428 | €66,078 | +€41,650 | +170.5% |
| Advances received on contracts in progress | 46 | - | €18,534 | +€18,534 | |
| Taxes, remuneration and social security | 45 | €25,936 | €8,562 | -€17,374 | -67.0% |
| Taxes | 450/3 | €5,492 | €793 | -€4,700 | -85.6% |
| Remuneration and social security | 454/9 | €20,444 | €7,769 | -€12,675 | -62.0% |
| Other amounts payable | 47/48 | - | €6,000 | +€6,000 | |
| Remuneration, social security and pensions | 62 | €95,836 | €97,808 | +€1,973 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,618 | €28,740 | +€3,122 | +12.2% |
| Other operating charges | 640/8 | €3,061 | €14,061 | +€11,001 | +359.4% |
| Gross operating margin | 9900 | €142,405 | €118,117 | -€24,288 | -17.1% |
| Operating profit (loss) | 9901 | €17,890 | -€22,493 | -€40,383 | |
| Financial income | 75/76B | €226 | €0 | -€225 | -99.8% |
| Recurring financial income | 75 | €226 | €0 | -€225 | -99.8% |
| Financial charges | 65/66B | €12,191 | €10,582 | -€1,609 | -13.2% |
| Recurring financial charges | 65 | €12,191 | €10,582 | -€1,609 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €5,925 | -€33,074 | -€38,999 | |
| Income taxes | 67/77 | €4,590 | €2,347 | -€2,242 | -48.9% |
| Profit (loss) for the period | 9904 | €1,335 | -€35,421 | -€36,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,335 | -€35,421 | -€36,756 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.