TS-247: 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-247
Largest movements
- Cash -€7,380
down €7,380 (-59.5%), from €12,399 to €5,019
mainly Trade debts (-€4,627) and Net result for the year (-€2,155)
- Receivables within one year +€1,087
up €1,087 (+3.7%), from €29,047 to €30,134
of which Other amounts receivable: +€9,874
- Trade debts -€4,627
down €4,627 (-48.4%), from €9,564 to €4,937
- Reserves -€2,155
down €2,155 (-10.7%), from €20,217 to €18,061
- Tax, wage and social debts +€490
up €490 (+29.4%), from €1,665 to €2,155
of which Taxes: +€490
- Purchases and services -€4,697
down €4,697 (-59.4%), from €7,907 to €3,210
- Taxes +€2,155
up €2,155, from €0 to €2,155
- Other operating charges +€153
up €153 (+24.7%), from €620 to €774
- Gross operating margin +€134
up €134 (+9.9%), from €1,352 to €1,486
- Financial charges -€20
down €20 (-2.7%), from €732 to €712
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 | €41,446 | €35,153 | -€6,293 | -15.2% |
| Current assets | 29/58 | €41,446 | €35,153 | -€6,293 | -15.2% |
| Amounts receivable within one year | 40/41 | €29,047 | €30,134 | +€1,087 | +3.7% |
| Trade receivables | 40 | €13,483 | €4,696 | -€8,787 | -65.2% |
| Other amounts receivable | 41 | €15,564 | €25,438 | +€9,874 | +63.4% |
| Cash at bank and in hand | 54/58 | €12,399 | €5,019 | -€7,380 | -59.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €41,446 | €35,153 | -€6,293 | -15.2% |
| Equity | 10/15 | €30,217 | €28,061 | -€2,155 | -7.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,217 | €18,061 | -€2,155 | -10.7% |
| Distributable reserves | 133 | €20,217 | €18,061 | -€2,155 | -10.7% |
| Amounts payable | 17/49 | €11,229 | €7,092 | -€4,137 | -36.8% |
| Amounts payable within one year | 42/48 | €11,229 | €7,092 | -€4,137 | -36.8% |
| Trade debts | 44 | €9,564 | €4,937 | -€4,627 | -48.4% |
| Suppliers | 440/4 | €9,564 | €4,937 | -€4,627 | -48.4% |
| Taxes, remuneration and social security | 45 | €1,665 | €2,155 | +€490 | +29.4% |
| Taxes | 450/3 | €1,665 | €2,155 | +€490 | +29.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| 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 | €7,907 | €3,210 | -€4,697 | -59.4% |
| 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 | €620 | €774 | +€153 | +24.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €1,352 | €1,486 | +€134 | +9.9% |
| Operating profit (loss) | 9901 | €732 | €712 | -€20 | -2.7% |
| Financial charges | 65/66B | €732 | €712 | -€20 | -2.7% |
| Recurring financial charges | 65 | €732 | €712 | -€20 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | -€0 | -€0 | = | 0.0% |
| Income taxes | 67/77 | €0 | €2,155 | +€2,155 | |
| Profit (loss) for the period | 9904 | -€0 | -€2,155 | -€2,155 | -1,436,847% |
| Profit (loss) for the period to be appropriated | 9905 | -€0 | -€2,155 | -€2,155 | -1,436,847% |
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.