TRIBUTUM: 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.
TRIBUTUM
Largest movements
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Cash -€12,278
down €12,278 (-23.4%), from €52,575 to €40,297
mainly Current investments (-€50,000) and Tax, wage and social debts (-€15,825)
- Tangible fixed assets -€3,848
down €3,848 (-75.7%), from €5,083 to €1,234
of which Furniture and vehicles: -€3,083
- Reserves +€48,675
up €48,675 (+33.7%), from €144,340 to €193,016
- Tax, wage and social debts -€15,825
down €15,825 (-65.3%), from €24,250 to €8,425
- Financial income +€5,180
up €5,180 (+10680.9%), from €49 to €5,229
- Gross operating margin -€3,080
down €3,080 (-4.3%), from €71,330 to €68,250
- Depreciation -€938
down €938 (-27.4%), from €3,423 to €2,485
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 | €176,119 | €206,788 | +€30,668 | +17.4% |
| Fixed assets | 21/28 | €8,680 | €3,112 | -€5,568 | -64.2% |
| Intangible fixed assets | 21 | €3,597 | €1,877 | -€1,720 | -47.8% |
| Tangible fixed assets | 22/27 | €5,083 | €1,234 | -€3,848 | -75.7% |
| Furniture and vehicles | 24 | €3,083 | - | -€3,083 | |
| Other tangible fixed assets | 26 | €1,999 | €1,234 | -€765 | -38.3% |
| Current assets | 29/58 | €167,439 | €203,676 | +€36,237 | +21.6% |
| Amounts receivable within one year | 40/41 | €13,980 | €12,451 | -€1,529 | -10.9% |
| Trade receivables | 40 | €13,967 | €12,451 | -€1,516 | -10.9% |
| Other amounts receivable | 41 | €13 | - | -€13 | |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €52,575 | €40,297 | -€12,278 | -23.4% |
| Deferred charges and accrued income | 490/1 | €884 | €928 | +€44 | +5.0% |
| Total equity and liabilities | 10/49 | €176,119 | €206,788 | +€30,668 | +17.4% |
| Equity | 10/15 | €149,340 | €198,016 | +€48,675 | +32.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €144,340 | €193,016 | +€48,675 | +33.7% |
| Distributable reserves | 133 | €144,340 | €193,016 | +€48,675 | +33.7% |
| Amounts payable | 17/49 | €26,779 | €8,772 | -€18,007 | -67.2% |
| Amounts payable within one year | 42/48 | €26,199 | €8,772 | -€17,427 | -66.5% |
| Trade debts | 44 | €1,376 | €348 | -€1,028 | -74.7% |
| Suppliers | 440/4 | €1,376 | €348 | -€1,028 | -74.7% |
| Taxes, remuneration and social security | 45 | €24,250 | €8,425 | -€15,825 | -65.3% |
| Taxes | 450/3 | €24,250 | €8,425 | -€15,825 | -65.3% |
| Other amounts payable | 47/48 | €574 | - | -€574 | |
| Accrued charges and deferred income | 492/3 | €580 | - | -€580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,423 | €2,485 | -€938 | -27.4% |
| Other operating charges | 640/8 | €3,017 | €3,159 | +€142 | +4.7% |
| Gross operating margin | 9900 | €71,330 | €68,250 | -€3,080 | -4.3% |
| Operating profit (loss) | 9901 | €64,889 | €62,605 | -€2,284 | -3.5% |
| Financial income | 75/76B | €49 | €5,229 | +€5,180 | +10680.9% |
| Recurring financial income | 75 | €49 | €5,229 | +€5,180 | +10680.9% |
| Financial charges | 65/66B | €556 | €455 | -€101 | -18.2% |
| Recurring financial charges | 65 | €556 | €455 | -€101 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €64,382 | €67,379 | +€2,998 | +4.7% |
| Income taxes | 67/77 | €18,032 | €18,704 | +€672 | +3.7% |
| Profit (loss) for the period | 9904 | €46,350 | €48,675 | +€2,326 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €46,350 | €48,675 | +€2,326 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.