TSjampetterke: what changed
TSjampetterke
Largest movements
- Cash +€11,523
up €11,523 (+72.4%), from €15,915 to €27,439
mainly Depreciation (+€11,199) and Net result for the year (+€8,860)
- Intangible fixed assets -€9,000
down €9,000 (-17.6%), from €51,250 to €42,250
- Receivables within one year -€2,677
down €2,677 (-53.9%), from €4,969 to €2,292
of which Trade receivables: -€2,377
- Tangible fixed assets -€2,199
down €2,199 (-14.8%), from €14,876 to €12,677
- Stocks and contracts +€1,369
up €1,369 (+15.8%), from €8,694 to €10,064
- Current portion of long-term debt -€8,904
down €8,904 (-100%), from €8,904 to €0
- Reserves +€8,860
up €8,860 (+24.1%), from €36,807 to €45,667
- Tax, wage and social debts +€3,286
up €3,286 (+83.2%), from €3,948 to €7,234
of which Taxes: +€2,825
- Trade debts -€1,569
down €1,569 (-40.3%), from €3,897 to €2,328
- Other debts -€1,371
down €1,371 (-2.9%), from €47,585 to €46,215
- Staff costs +€3,626
up €3,626 (+12.8%), from €28,348 to €31,974
- Gross operating margin +€3,133
up €3,133 (+5.1%), from €61,144 to €64,277
- Financial charges -€1,533
down €1,533 (-15.8%), from €9,696 to €8,163
- Taxes +€741
up €741 (+28.1%), from €2,634 to €3,375
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,707 | €103,944 | +€238 | +0.2% |
| Fixed assets | 21/28 | €72,526 | €61,327 | -€11,199 | -15.4% |
| Intangible fixed assets | 21 | €51,250 | €42,250 | -€9,000 | -17.6% |
| Tangible fixed assets | 22/27 | €14,876 | €12,677 | -€2,199 | -14.8% |
| Plant, machinery and equipment | 23 | €14,876 | €12,677 | -€2,199 | -14.8% |
| Financial fixed assets | 28 | €6,400 | €6,400 | = | 0.0% |
| Current assets | 29/58 | €31,180 | €42,617 | +€11,437 | +36.7% |
| Stocks and contracts in progress | 3 | €8,694 | €10,064 | +€1,369 | +15.8% |
| Stocks | 30/36 | €8,694 | €10,064 | +€1,369 | +15.8% |
| Amounts receivable within one year | 40/41 | €4,969 | €2,292 | -€2,677 | -53.9% |
| Trade receivables | 40 | €2,459 | €82 | -€2,377 | -96.7% |
| Other amounts receivable | 41 | €2,509 | €2,210 | -€299 | -11.9% |
| Cash at bank and in hand | 54/58 | €15,915 | €27,439 | +€11,523 | +72.4% |
| Deferred charges and accrued income | 490/1 | €1,602 | €2,823 | +€1,221 | +76.2% |
| Total equity and liabilities | 10/49 | €103,707 | €103,944 | +€238 | +0.2% |
| Equity | 10/15 | €39,307 | €48,167 | +€8,860 | +22.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €36,807 | €45,667 | +€8,860 | +24.1% |
| Distributable reserves | 133 | €36,807 | €45,667 | +€8,860 | +24.1% |
| Amounts payable | 17/49 | €64,399 | €55,777 | -€8,622 | -13.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €64,334 | €55,777 | -€8,557 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €8,904 | €0 | -€8,904 | -100% |
| Trade debts | 44 | €3,897 | €2,328 | -€1,569 | -40.3% |
| Suppliers | 440/4 | €3,897 | €2,328 | -€1,569 | -40.3% |
| Taxes, remuneration and social security | 45 | €3,948 | €7,234 | +€3,286 | +83.2% |
| Taxes | 450/3 | €2,221 | €5,045 | +€2,825 | +127% |
| Remuneration and social security | 454/9 | €1,727 | €2,188 | +€461 | +26.7% |
| Other amounts payable | 47/48 | €47,585 | €46,215 | -€1,371 | -2.9% |
| Accrued charges and deferred income | 492/3 | €65 | €0 | -€65 | -100% |
| Remuneration, social security and pensions | 62 | €28,348 | €31,974 | +€3,626 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,510 | €11,199 | -€311 | -2.7% |
| Other operating charges | 640/8 | €561 | €714 | +€153 | +27.3% |
| Gross operating margin | 9900 | €61,144 | €64,277 | +€3,133 | +5.1% |
| Operating profit (loss) | 9901 | €20,725 | €20,389 | -€336 | -1.6% |
| Financial income | 75/76B | €0 | €9 | +€9 | +8,336% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +8,336% |
| Financial charges | 65/66B | €9,696 | €8,163 | -€1,533 | -15.8% |
| Recurring financial charges | 65 | €9,696 | €8,163 | -€1,533 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €11,029 | €12,235 | +€1,207 | +10.9% |
| Income taxes | 67/77 | €2,634 | €3,375 | +€741 | +28.1% |
| Profit (loss) for the period | 9904 | €8,395 | €8,860 | +€465 | +5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,395 | €8,860 | +€465 | +5.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.