TRISPARK: 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.
TRISPARK
Largest movements
- Cash -€33,889
down €33,889 (-36.5%), from €92,738 to €58,849
mainly Net result for the year (-€25,508) and Receivables within one year (-€9,195)
- Receivables within one year +€9,195
up €9,195 (+98.8%), from €9,305 to €18,500
of which Trade receivables: +€8,437
- Profit (loss) carried forward -€25,508
down €25,508 (-38.5%), from -€66,181 to -€91,689
- Advances received +€3,659
new in 2025: €3,659
- Accrued charges and deferred income -€2,250
no longer reported in 2025 (was €2,250)
- Gross operating margin +€43,783
up €43,783 (+69.5%), from -€63,040 to -€19,257
- Financial charges +€3,409
up €3,409 (+1,436%), from €237 to €3,647
- Depreciation -€865
down €865 (-30.9%), from €2,800 to €1,935
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.
Derived cash bridge
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 | €107,806 | €82,891 | -€24,914 | -23.1% |
| Fixed assets | 21/28 | €2,470 | €1,813 | -€657 | -26.6% |
| Tangible fixed assets | 22/27 | €2,470 | €1,813 | -€657 | -26.6% |
| Furniture and vehicles | 24 | €2,470 | €1,813 | -€657 | -26.6% |
| Current assets | 29/58 | €105,336 | €81,079 | -€24,257 | -23.0% |
| Amounts receivable within one year | 40/41 | €9,305 | €18,500 | +€9,195 | +98.8% |
| Trade receivables | 40 | - | €8,437 | +€8,437 | |
| Other amounts receivable | 41 | €9,305 | €10,063 | +€758 | +8.1% |
| Cash at bank and in hand | 54/58 | €92,738 | €58,849 | -€33,889 | -36.5% |
| Deferred charges and accrued income | 490/1 | €3,293 | €3,730 | +€437 | +13.3% |
| Total equity and liabilities | 10/49 | €107,806 | €82,891 | -€24,914 | -23.1% |
| Equity | 10/15 | €100,745 | €75,237 | -€25,508 | -25.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €160,726 | €160,726 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,706 | €25,706 | = | 0.0% |
| Distributable reserves | 133 | €133,160 | €133,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,181 | -€91,689 | -€25,508 | -38.5% |
| Amounts payable | 17/49 | €7,061 | €7,654 | +€594 | +8.4% |
| Amounts payable within one year | 42/48 | €4,811 | €7,654 | +€2,844 | +59.1% |
| Current portion of amounts payable after more than one year | 42 | €1,014 | - | -€1,014 | |
| Trade debts | 44 | €2,834 | €3,452 | +€618 | +21.8% |
| Suppliers | 440/4 | €2,834 | €3,452 | +€618 | +21.8% |
| Advances received on contracts in progress | 46 | - | €3,659 | +€3,659 | |
| Taxes, remuneration and social security | 45 | €962 | €543 | -€419 | -43.5% |
| Taxes | 450/3 | €529 | €543 | +€14 | +2.7% |
| Remuneration and social security | 454/9 | €433 | - | -€433 | |
| Accrued charges and deferred income | 492/3 | €2,250 | - | -€2,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,800 | €1,935 | -€865 | -30.9% |
| Other operating charges | 640/8 | €1,300 | €1,406 | +€106 | +8.1% |
| Non-recurring operating charges | 66A | €88 | - | -€88 | |
| Gross operating margin | 9900 | -€63,040 | -€19,257 | +€43,783 | +69.5% |
| Operating profit (loss) | 9901 | -€67,227 | -€22,598 | +€44,630 | +66.4% |
| Financial income | 75/76B | €1,671 | €1,130 | -€542 | -32.4% |
| Recurring financial income | 75 | €1,671 | €1,130 | -€542 | -32.4% |
| Financial charges | 65/66B | €237 | €3,647 | +€3,409 | +1,436% |
| Recurring financial charges | 65 | €237 | €3,647 | +€3,409 | +1,436% |
| Profit (loss) for the period before taxes | 9903 | -€65,793 | -€25,114 | +€40,679 | +61.8% |
| Income taxes | 67/77 | €388 | €394 | +€6 | +1.5% |
| Profit (loss) for the period | 9904 | -€66,181 | -€25,508 | +€40,673 | +61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€66,181 | -€25,508 | +€40,673 | +61.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.