TSUKEY: 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.
TSUKEY
Largest movements
- Receivables within one year +€7,295
up €7,295 (+1999.5%), from €365 to €7,660
of which Trade receivables: +€7,623
- Cash +€3,745
up €3,745 (+512.9%), from €730 to €4,475
mainly Net result for the year (+€5,690) and Deferred charges and accrued income (+€3,300)
- Deferred charges and accrued income -€3,300
no longer reported in 2025 (was €3,300)
- Tangible fixed assets -€815
down €815 (-95.0%), from €858 to €43
- Profit (loss) carried forward +€5,690
up €5,690, from -€4,499 to €1,190
- Tax, wage and social debts +€1,599
new in 2025: €1,599
- Trade debts -€363
no longer reported in 2025 (was €363)
- Gross operating margin +€5,819
up €5,819 (+366.9%), from €1,586 to €7,405
- Taxes +€433
new in 2025: €433
- Other operating charges +€400
new in 2025: €400
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 | €5,253 | €12,178 | +€6,925 | +131.8% |
| Fixed assets | 21/28 | €858 | €43 | -€815 | -95.0% |
| Tangible fixed assets | 22/27 | €858 | €43 | -€815 | -95.0% |
| Furniture and vehicles | 24 | €858 | €43 | -€815 | -95.0% |
| Current assets | 29/58 | €4,395 | €12,136 | +€7,741 | +176.1% |
| Amounts receivable within one year | 40/41 | €365 | €7,660 | +€7,295 | +1999.5% |
| Trade receivables | 40 | - | €7,623 | +€7,623 | |
| Other amounts receivable | 41 | €365 | €37 | -€328 | -89.8% |
| Cash at bank and in hand | 54/58 | €730 | €4,475 | +€3,745 | +512.9% |
| Deferred charges and accrued income | 490/1 | €3,300 | - | -€3,300 | |
| Total equity and liabilities | 10/49 | €5,253 | €12,178 | +€6,925 | +131.8% |
| Equity | 10/15 | -€2,499 | €3,190 | +€5,690 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,499 | €1,190 | +€5,690 | |
| Amounts payable | 17/49 | €7,752 | €8,988 | +€1,236 | +15.9% |
| Amounts payable within one year | 42/48 | €7,752 | €8,988 | +€1,236 | +15.9% |
| Trade debts | 44 | €363 | - | -€363 | |
| Suppliers | 440/4 | €363 | - | -€363 | |
| Taxes, remuneration and social security | 45 | - | €1,599 | +€1,599 | |
| Taxes | 450/3 | - | €1,599 | +€1,599 | |
| Other amounts payable | 47/48 | €7,389 | €7,389 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €815 | = | 0.0% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €1,586 | €7,405 | +€5,819 | +366.9% |
| Operating profit (loss) | 9901 | €771 | €6,191 | +€5,419 | +702.8% |
| Financial charges | 65/66B | €54 | €68 | +€13 | +24.6% |
| Recurring financial charges | 65 | €54 | €68 | +€13 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €717 | €6,123 | +€5,406 | +754.0% |
| Income taxes | 67/77 | - | €433 | +€433 | |
| Profit (loss) for the period | 9904 | €717 | €5,690 | +€4,973 | +693.6% |
| Profit (loss) for the period to be appropriated | 9905 | €717 | €5,690 | +€4,973 | +693.6% |
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 9 October 2026 via checked.be.