TRIBEST: 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.
TRIBEST
Largest movements
- Tangible fixed assets -€16,170
down €16,170 (-8.8%), from €184,766 to €168,596
of which Furniture and vehicles: -€13,520
- Cash +€10,837
up €10,837 (+13.6%), from €79,666 to €90,503
mainly Depreciation (+€16,170) and Receivables within one year (+€683)
- Current portion of long-term debt -€3,034
no longer reported in 2025 (was €3,034)
- Depreciation -€6,780
down €6,780 (-29.5%), from €22,950 to €16,170
- Gross operating margin -€2,850
down €2,850 (-15.1%), from €18,840 to €15,990
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 | €269,369 | €263,610 | -€5,759 | -2.1% |
| Fixed assets | 21/28 | €184,766 | €168,596 | -€16,170 | -8.8% |
| Tangible fixed assets | 22/27 | €184,766 | €168,596 | -€16,170 | -8.8% |
| Plant, machinery and equipment | 23 | €13,245 | €10,594 | -€2,650 | -20.0% |
| Furniture and vehicles | 24 | €171,521 | €158,001 | -€13,520 | -7.9% |
| Current assets | 29/58 | €84,603 | €95,014 | +€10,411 | +12.3% |
| Stocks and contracts in progress | 3 | €432 | €679 | +€247 | +57.2% |
| Stocks | 30/36 | €432 | €679 | +€247 | +57.2% |
| Amounts receivable within one year | 40/41 | €4,219 | €3,536 | -€683 | -16.2% |
| Trade receivables | 40 | - | €119 | +€119 | |
| Other amounts receivable | 41 | €4,219 | €3,417 | -€802 | -19.0% |
| Cash at bank and in hand | 54/58 | €79,666 | €90,503 | +€10,837 | +13.6% |
| Deferred charges and accrued income | 490/1 | €286 | €296 | +€10 | +3.4% |
| Total equity and liabilities | 10/49 | €269,369 | €263,610 | -€5,759 | -2.1% |
| Equity | 10/15 | €76,218 | €75,281 | -€937 | -1.2% |
| Contributions | 10/11 | €54,797 | €54,797 | = | 0.0% |
| Reserves | 13 | €27,971 | €26,471 | -€1,500 | -5.4% |
| Non-distributable reserves | 130/1 | €1,971 | €1,971 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,971 | €1,971 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €10,500 | -€1,500 | -12.5% |
| Distributable reserves | 133 | €14,000 | €14,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,550 | -€5,987 | +€563 | +8.6% |
| Provisions and deferred taxes | 16 | €4,000 | €3,500 | -€500 | -12.5% |
| Deferred taxes | 168 | €4,000 | €3,500 | -€500 | -12.5% |
| Amounts payable | 17/49 | €189,150 | €184,829 | -€4,322 | -2.3% |
| Amounts payable within one year | 42/48 | €189,150 | €184,829 | -€4,322 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €3,034 | - | -€3,034 | |
| Trade debts | 44 | €1,288 | - | -€1,288 | |
| Suppliers | 440/4 | €1,288 | - | -€1,288 | |
| Other amounts payable | 47/48 | €184,829 | €184,829 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,950 | €16,170 | -€6,780 | -29.5% |
| Other operating charges | 640/8 | €962 | €994 | +€31 | +3.3% |
| Gross operating margin | 9900 | €18,840 | €15,990 | -€2,850 | -15.1% |
| Operating profit (loss) | 9901 | -€5,072 | -€1,174 | +€3,899 | +76.9% |
| Financial charges | 65/66B | €123 | €62 | -€61 | -49.4% |
| Recurring financial charges | 65 | €123 | €62 | -€61 | -49.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,195 | -€1,236 | +€3,960 | +76.2% |
| Transfer from deferred taxes | 780 | €500 | €500 | = | 0.0% |
| Income taxes | 67/77 | €192 | €201 | +€10 | +5.0% |
| Profit (loss) for the period | 9904 | -€4,887 | -€937 | +€3,950 | +80.8% |
| Transfer from tax-exempt reserves | 789 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,387 | €563 | +€3,950 |
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 5 October 2026 via checked.be.