TSCOMPTA: 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.
TSCOMPTA
Largest movements
- Receivables after one year -€32,494
down €32,494 (-59.9%), from €54,206 to €21,713
- Tangible fixed assets -€23,662
down €23,662 (-26.4%), from €89,663 to €66,001
of which Other tangible fixed assets: -€16,200
- Intangible fixed assets -€12,186
down €12,186 (-57.6%), from €21,146 to €8,960
- Receivables within one year +€8,242
up €8,242 (+5.1%), from €160,237 to €168,479
of which Trade receivables: +€8,224
- Debts after one year -€29,683
down €29,683 (-29.8%), from €99,683 to €70,000
- Reserves -€29,085
down €29,085 (-68.2%), from €42,660 to €13,575
of which Distributable reserves: -€29,085
- Current portion of long-term debt -€7,919
down €7,919 (-21.3%), from €37,157 to €29,238
- Trade debts +€4,943
up €4,943 (+26.9%), from €18,394 to €23,337
- Staff costs -€24,506
down €24,506 (-21.1%), from €115,920 to €91,414
- Gross operating margin -€14,258
down €14,258 (-7.5%), from €190,519 to €176,261
- Financial charges +€6,735
up €6,735 (+41.5%), from €16,223 to €22,958
- Other operating charges +€4,650
up €4,650 (+91.7%), from €5,070 to €9,720
- Depreciation -€2,120
down €2,120 (-5.4%), from €38,927 to €36,807
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 | €347,840 | €286,343 | -€61,497 | -17.7% |
| Fixed assets | 21/28 | €122,806 | €86,959 | -€35,847 | -29.2% |
| Intangible fixed assets | 21 | €21,146 | €8,960 | -€12,186 | -57.6% |
| Tangible fixed assets | 22/27 | €89,663 | €66,001 | -€23,662 | -26.4% |
| Furniture and vehicles | 24 | €14,845 | €7,383 | -€7,462 | -50.3% |
| Other tangible fixed assets | 26 | €74,818 | €58,618 | -€16,200 | -21.7% |
| Financial fixed assets | 28 | €11,997 | €11,997 | +€0 | 0.0% |
| Current assets | 29/58 | €225,034 | €199,385 | -€25,649 | -11.4% |
| Amounts receivable after more than one year | 29 | €54,206 | €21,713 | -€32,494 | -59.9% |
| Other amounts receivable | 291 | €54,206 | €21,713 | -€32,494 | -59.9% |
| Amounts receivable within one year | 40/41 | €160,237 | €168,479 | +€8,242 | +5.1% |
| Trade receivables | 40 | €159,933 | €168,157 | +€8,224 | +5.1% |
| Other amounts receivable | 41 | €304 | €322 | +€18 | +5.9% |
| Cash at bank and in hand | 54/58 | €363 | €733 | +€370 | +101.9% |
| Deferred charges and accrued income | 490/1 | €10,228 | €8,460 | -€1,768 | -17.3% |
| Total equity and liabilities | 10/49 | €347,840 | €286,343 | -€61,497 | -17.7% |
| Equity | 10/15 | €75,184 | €46,101 | -€29,083 | -38.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €42,660 | €13,575 | -€29,085 | -68.2% |
| Non-distributable reserves | 130/1 | €444 | €444 | = | 0.0% |
| Other | 1319 | €444 | €444 | = | 0.0% |
| Distributable reserves | 133 | €42,216 | €13,131 | -€29,085 | -68.9% |
| Profit (loss) carried forward | 14 | €2,524 | €2,526 | +€2 | +0.1% |
| Amounts payable | 17/49 | €272,656 | €240,242 | -€32,414 | -11.9% |
| Amounts payable after more than one year | 17 | €99,683 | €70,000 | -€29,683 | -29.8% |
| Financial debts | 170/4 | €99,683 | €70,000 | -€29,683 | -29.8% |
| Amounts payable within one year | 42/48 | €156,432 | €152,419 | -€4,013 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €37,157 | €29,238 | -€7,919 | -21.3% |
| Financial debts | 43 | €352 | €0 | -€352 | -100.0% |
| Credit institutions | 430/8 | €352 | €0 | -€352 | -100.0% |
| Trade debts | 44 | €18,394 | €23,337 | +€4,943 | +26.9% |
| Suppliers | 440/4 | €18,394 | €23,337 | +€4,943 | +26.9% |
| Taxes, remuneration and social security | 45 | €98,760 | €97,253 | -€1,507 | -1.5% |
| Taxes | 450/3 | €82,252 | €81,172 | -€1,080 | -1.3% |
| Remuneration and social security | 454/9 | €16,508 | €16,082 | -€427 | -2.6% |
| Other amounts payable | 47/48 | €1,769 | €2,591 | +€822 | +46.5% |
| Accrued charges and deferred income | 492/3 | €16,541 | €17,823 | +€1,282 | +7.8% |
| Non-recurring operating income | 76A | - | €68 | +€68 | |
| Remuneration, social security and pensions | 62 | €115,920 | €91,414 | -€24,506 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,927 | €36,807 | -€2,120 | -5.4% |
| Other operating charges | 640/8 | €5,070 | €9,720 | +€4,650 | +91.7% |
| Gross operating margin | 9900 | €190,519 | €176,261 | -€14,258 | -7.5% |
| Operating profit (loss) | 9901 | €30,602 | €38,320 | +€7,718 | +25.2% |
| Financial income | 75/76B | €2,143 | €1,714 | -€429 | -20.0% |
| Recurring financial income | 75 | €2,143 | €1,714 | -€429 | -20.0% |
| Financial charges | 65/66B | €16,223 | €22,958 | +€6,735 | +41.5% |
| Recurring financial charges | 65 | €16,223 | €22,958 | +€6,735 | +41.5% |
| Profit (loss) for the period before taxes | 9903 | €16,522 | €17,076 | +€554 | +3.4% |
| Income taxes | 67/77 | €10,398 | €10,159 | -€239 | -2.3% |
| Profit (loss) for the period | 9904 | €6,124 | €6,917 | +€793 | +13.0% |
| Transfer from tax-exempt reserves | 789 | - | €36,000 | +€36,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,124 | €42,917 | +€36,793 | +600.8% |
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 11 October 2026 via checked.be.