TRIPOD: 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.
TRIPOD
Largest movements
- Tangible fixed assets -€19,073
down €19,073 (-3.9%), from €486,018 to €466,945
- Cash +€10,473
up €10,473 (+2.3%), from €461,096 to €471,569
mainly Depreciation (+€19,073) and Deferred charges and accrued income (+€3,550)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,182
down €4,182 (-22.7%), from €18,439 to €14,257
- Depreciation -€478
down €478 (-2.4%), from €19,551 to €19,073
- Financial income +€408
up €408 (+33.0%), from €1,236 to €1,644
- Taxes +€278
up €278 (+173.7%), from €160 to €438
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 | €957,071 | €946,862 | -€10,210 | -1.1% |
| Fixed assets | 21/28 | €487,518 | €468,445 | -€19,073 | -3.9% |
| Tangible fixed assets | 22/27 | €486,018 | €466,945 | -€19,073 | -3.9% |
| Land and buildings | 22 | €486,018 | €466,945 | -€19,073 | -3.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €469,553 | €478,417 | +€8,864 | +1.9% |
| Amounts receivable within one year | 40/41 | €4,907 | €6,848 | +€1,941 | +39.6% |
| Other amounts receivable | 41 | €4,907 | €6,848 | +€1,941 | +39.6% |
| Cash at bank and in hand | 54/58 | €461,096 | €471,569 | +€10,473 | +2.3% |
| Deferred charges and accrued income | 490/1 | €3,550 | - | -€3,550 | |
| Total equity and liabilities | 10/49 | €957,071 | €946,862 | -€10,210 | -1.1% |
| Equity | 10/15 | €920,552 | €918,097 | -€2,455 | -0.3% |
| Contributions | 10/11 | €476,200 | €476,200 | = | 0.0% |
| Reserves | 13 | €464,667 | €456,458 | -€8,209 | -1.8% |
| Non-distributable reserves | 130/1 | €19,684 | €19,684 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,684 | €19,684 | = | 0.0% |
| Tax-exempt reserves | 132 | €95,295 | €87,086 | -€8,209 | -8.6% |
| Distributable reserves | 133 | €349,688 | €349,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,315 | -€14,562 | +€5,753 | +28.3% |
| Provisions and deferred taxes | 16 | €30,066 | €27,333 | -€2,733 | -9.1% |
| Deferred taxes | 168 | €30,066 | €27,333 | -€2,733 | -9.1% |
| Amounts payable | 17/49 | €6,453 | €1,432 | -€5,021 | -77.8% |
| Amounts payable after more than one year | 17 | €3,000 | - | -€3,000 | |
| Other amounts payable | 178/9 | €3,000 | - | -€3,000 | |
| Amounts payable within one year | 42/48 | €3,318 | €1,342 | -€1,976 | -59.5% |
| Trade debts | 44 | €3,318 | €1,342 | -€1,976 | -59.5% |
| Suppliers | 440/4 | €3,318 | €1,342 | -€1,976 | -59.5% |
| Accrued charges and deferred income | 492/3 | €135 | €89 | -€45 | -33.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,551 | €19,073 | -€478 | -2.4% |
| Other operating charges | 640/8 | €1,198 | €1,353 | +€155 | +12.9% |
| Gross operating margin | 9900 | €18,439 | €14,257 | -€4,182 | -22.7% |
| Operating profit (loss) | 9901 | -€2,310 | -€6,169 | -€3,859 | -167.0% |
| Financial income | 75/76B | €1,236 | €1,644 | +€408 | +33.0% |
| Recurring financial income | 75 | €1,236 | €1,644 | +€408 | +33.0% |
| Financial charges | 65/66B | €232 | €226 | -€6 | -2.6% |
| Recurring financial charges | 65 | €232 | €226 | -€6 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,306 | -€4,751 | -€3,444 | -263.7% |
| Transfer from deferred taxes | 780 | €2,733 | €2,733 | = | 0.0% |
| Income taxes | 67/77 | €160 | €438 | +€278 | +173.7% |
| Profit (loss) for the period | 9904 | €1,267 | -€2,455 | -€3,722 | |
| Transfer from tax-exempt reserves | 789 | €8,209 | €8,209 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,476 | €5,753 | -€3,722 | -39.3% |
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.