TRIFRA: 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.
What changed
TRIFRA
NACE 69.209, Other tax advisory services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,081
2024 · €19,282-€13,201
Equity
€848,485
2024 · €842,404+€6,081
Cash
€603
2024 · €921-€318
Balance sheet total
€1.2m
2024 · €1.2m-€29,743
Largest movements
Assets
- Tangible fixed assets -€24,141
down €24,141 (-2.2%), from €1.1m to €1.1m
of which Land and buildings: -€19,835
Equity and liabilities
- Debts after one year -€18,018
down €18,018 (-9.3%), from €192,774 to €174,756
Income statement
- Gross operating margin -€19,808
down €19,808 (-28.0%), from €70,865 to €51,057
- Taxes -€3,786
down €3,786 (-55.4%), from €6,833 to €3,047
- Financial charges -€2,593
down €2,593 (-17.6%), from €14,721 to €12,128
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.
Result 2024
€19,282
Gross operating margin
-€19,808
Depreciation
-€28
Other operating charges
+€158
Financial income
+€98
Financial charges
+€2,593
Taxes
+€3,786
Result 2025
€6,081
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.
From operations
+€26,647
Investment
€0
Financing
-€26,965
Cash 2024
€921
From operations (derived)
+€26,647
Net result for the year
+€6,081
Depreciation
+€24,141
Receivables within one year
+€5,302
Deferred charges and accrued income
-€18
Provisions
-€2,016
Trade debts
+€5,651
Tax, wage and social debts
-€9,872
Other debts
-€2,545
Accrued charges and deferred income
-€77
Financing
-€26,965
Debts after one year
-€18,018
Current portion of long-term debt
-€3,946
Short-term financial debts
-€5,000
Cash 2025
€603
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,184,292 | €1,154,550 | -€29,743 | -2.5% |
| Fixed assets | 21/28 | €1,082,116 | €1,057,974 | -€24,141 | -2.2% |
| Tangible fixed assets | 22/27 | €1,079,643 | €1,055,502 | -€24,141 | -2.2% |
| Land and buildings | 22 | €1,066,851 | €1,047,015 | -€19,835 | -1.9% |
| Plant, machinery and equipment | 23 | €11,708 | €7,865 | -€3,843 | -32.8% |
| Furniture and vehicles | 24 | €1,085 | €621 | -€463 | -42.7% |
| Financial fixed assets | 28 | €2,472 | €2,472 | = | 0.0% |
| Current assets | 29/58 | €102,177 | €96,575 | -€5,601 | -5.5% |
| Amounts receivable within one year | 40/41 | €97,751 | €92,450 | -€5,302 | -5.4% |
| Trade receivables | 40 | €97,609 | €90,497 | -€7,112 | -7.3% |
| Other amounts receivable | 41 | €143 | €1,953 | +€1,810 | +1270.0% |
| Cash at bank and in hand | 54/58 | €921 | €603 | -€318 | -34.5% |
| Deferred charges and accrued income | 490/1 | €3,505 | €3,523 | +€18 | +0.5% |
| Total equity and liabilities | 10/49 | €1,184,292 | €1,154,550 | -€29,743 | -2.5% |
| Equity | 10/15 | €842,404 | €848,485 | +€6,081 | +0.7% |
| Contributions | 10/11 | €386,973 | €386,973 | = | 0.0% |
| Capital | 10 | €386,973 | €386,973 | = | 0.0% |
| Issued capital | 100 | €386,973 | €386,973 | = | 0.0% |
| Revaluation surpluses | 12 | €590,000 | €590,000 | = | 0.0% |
| Reserves | 13 | €108,868 | €104,775 | -€4,093 | -3.8% |
| Non-distributable reserves | 130/1 | €3,049 | €3,049 | = | 0.0% |
| Legal reserve | 130 | €3,049 | €3,049 | = | 0.0% |
| Tax-exempt reserves | 132 | €105,819 | €101,726 | -€4,093 | -3.9% |
| Profit (loss) carried forward | 14 | -€243,438 | -€233,263 | +€10,174 | +4.2% |
| Provisions and deferred taxes | 16 | €51,862 | €49,846 | -€2,016 | -3.9% |
| Deferred taxes | 168 | €51,862 | €49,846 | -€2,016 | -3.9% |
| Amounts payable | 17/49 | €290,027 | €256,219 | -€33,808 | -11.7% |
| Amounts payable after more than one year | 17 | €192,774 | €174,756 | -€18,018 | -9.3% |
| Financial debts | 170/4 | €192,774 | €174,756 | -€18,018 | -9.3% |
| Amounts payable within one year | 42/48 | €96,293 | €80,581 | -€15,712 | -16.3% |
| Current portion of amounts payable after more than one year | 42 | €22,043 | €18,097 | -€3,946 | -17.9% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €3,498 | €9,149 | +€5,651 | +161.5% |
| Suppliers | 440/4 | €3,498 | €9,149 | +€5,651 | +161.5% |
| Taxes, remuneration and social security | 45 | €14,620 | €4,748 | -€9,872 | -67.5% |
| Taxes | 450/3 | €14,620 | €4,748 | -€9,872 | -67.5% |
| Other amounts payable | 47/48 | €51,132 | €48,587 | -€2,545 | -5.0% |
| Accrued charges and deferred income | 492/3 | €959 | €882 | -€77 | -8.1% |
| Non-recurring operating income | 76A | €9,178 | - | -€9,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,114 | €24,141 | +€28 | +0.1% |
| Other operating charges | 640/8 | €7,932 | €7,773 | -€158 | -2.0% |
| Gross operating margin | 9900 | €70,865 | €51,057 | -€19,808 | -28.0% |
| Operating profit (loss) | 9901 | €38,820 | €19,143 | -€19,677 | -50.7% |
| Financial income | 75/76B | €0 | €98 | +€98 | +977200.0% |
| Recurring financial income | 75 | €0 | €98 | +€98 | +977200.0% |
| Financial charges | 65/66B | €14,721 | €12,128 | -€2,593 | -17.6% |
| Recurring financial charges | 65 | €14,721 | €12,128 | -€2,593 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €24,099 | €7,112 | -€16,986 | -70.5% |
| Transfer from deferred taxes | 780 | €2,016 | €2,016 | = | 0.0% |
| Income taxes | 67/77 | €6,833 | €3,047 | -€3,786 | -55.4% |
| Profit (loss) for the period | 9904 | €19,282 | €6,081 | -€13,201 | -68.5% |
| Transfer from tax-exempt reserves | 789 | €4,093 | €4,093 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,375 | €10,174 | -€13,201 | -56.5% |
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 9 October 2026 via checked.be.