TS-246: 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.
TS-246
Largest movements
- Cash -€19,266
down €19,266 (-79.2%), from €24,314 to €5,048
mainly Trade debts (-€8,574) and Receivables within one year (-€5,597)
- Receivables within one year +€5,597
up €5,597 (+41.3%), from €13,556 to €19,154
of which Other amounts receivable: +€14,253
- Trade debts -€8,574
down €8,574 (-62.7%), from €13,667 to €5,093
- Other debts -€3,800
down €3,800 (-100%), from €3,800 to €0
- Profit (loss) carried forward -€2,695
down €2,695 (-29.6%), from €9,109 to €6,414
- Tax, wage and social debts +€1,399
up €1,399 (+108%), from €1,295 to €2,694
- Purchases and services -€4,137
down €4,137 (-54.1%), from €7,645 to €3,508
- Taxes +€2,694
up €2,694, from €0 to €2,694
- Financial charges -€507
down €507 (-55.5%), from €914 to €407
- Gross operating margin -€260
down €260 (-18.3%), from €1,419 to €1,159
- Other operating charges +€247
up €247 (+49.0%), from €505 to €753
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 | €37,871 | €24,202 | -€13,669 | -36.1% |
| Current assets | 29/58 | €37,871 | €24,202 | -€13,669 | -36.1% |
| Amounts receivable within one year | 40/41 | €13,556 | €19,154 | +€5,597 | +41.3% |
| Trade receivables | 40 | €13,323 | €4,668 | -€8,656 | -65.0% |
| Other amounts receivable | 41 | €233 | €14,486 | +€14,253 | +6,115% |
| Cash at bank and in hand | 54/58 | €24,314 | €5,048 | -€19,266 | -79.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €37,871 | €24,202 | -€13,669 | -36.1% |
| Equity | 10/15 | €19,109 | €16,414 | -€2,695 | -14.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,109 | €6,414 | -€2,695 | -29.6% |
| Amounts payable | 17/49 | €18,762 | €7,787 | -€10,975 | -58.5% |
| Amounts payable within one year | 42/48 | €18,762 | €7,787 | -€10,975 | -58.5% |
| Trade debts | 44 | €13,667 | €5,093 | -€8,574 | -62.7% |
| Suppliers | 440/4 | €13,667 | €5,093 | -€8,574 | -62.7% |
| Taxes, remuneration and social security | 45 | €1,295 | €2,694 | +€1,399 | +108% |
| Taxes | 450/3 | €1,295 | €2,694 | +€1,399 | +108% |
| Other amounts payable | 47/48 | €3,800 | €0 | -€3,800 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,645 | €3,508 | -€4,137 | -54.1% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €505 | €753 | +€247 | +49.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,419 | €1,159 | -€260 | -18.3% |
| Operating profit (loss) | 9901 | €914 | €407 | -€507 | -55.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €914 | €407 | -€507 | -55.5% |
| Recurring financial charges | 65 | €914 | €407 | -€507 | -55.5% |
| Profit (loss) for the period before taxes | 9903 | -€0 | -€0 | = | 0.0% |
| Income taxes | 67/77 | €0 | €2,694 | +€2,694 | |
| Profit (loss) for the period | 9904 | -€0 | -€2,695 | -€2,694 | -1,796,260% |
| Profit (loss) for the period to be appropriated | 9905 | -€0 | -€2,695 | -€2,694 | -1,796,260% |
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 17 October 2026 via checked.be.