Tunal: 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.
Tunal
Largest movements
- Cash +€21,589
up €21,589 (+25.9%), from €83,429 to €105,018
mainly Net result for the year (+€70,023) and Receivables within one year (+€5,008)
- Receivables within one year -€5,008
down €5,008 (-45.9%), from €10,904 to €5,896
of which Trade receivables: -€3,503
- Profit (loss) carried forward +€70,023
up €70,023 (+11.2%), from -€625,536 to -€555,513
- Trade debts -€42,037
down €42,037 (-64.2%), from €65,505 to €23,468
- Provisions -€10,000
no longer reported in 2025 (was €10,000)
- Tax, wage and social debts -€1,405
no longer reported in 2025 (was €1,405)
- Turnover -€2.5m
no longer reported in 2025 (was €2.5m)
- Goods and materials -€2.4m
down €2.4m (-99.2%), from €2.4m to €18,380
of which Change in stocks: decrease (increase): -€1.3m
- Staff costs -€747,644
down €747,644 (-100.0%), from €747,751 to €107
- Services and other goods -€629,180
down €629,180 (-99.9%), from €629,681 to €501
- Provisions +€405,800
up €405,800 (+97.6%), from -€415,800 to -€10,000
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 | €101,374 | €117,955 | +€16,581 | +16.4% |
| Fixed assets | 21/28 | €7,041 | €7,041 | = | 0.0% |
| Financial fixed assets | 28 | €7,041 | €7,041 | = | 0.0% |
| Affiliated companies | 280/1 | €7,041 | €7,041 | = | 0.0% |
| Participating interests | 280 | €7,041 | €7,041 | = | 0.0% |
| Current assets | 29/58 | €94,333 | €110,914 | +€16,581 | +17.6% |
| Amounts receivable within one year | 40/41 | €10,904 | €5,896 | -€5,008 | -45.9% |
| Trade receivables | 40 | €9,091 | €5,588 | -€3,503 | -38.5% |
| Other amounts receivable | 41 | €1,813 | €308 | -€1,505 | -83.0% |
| Cash at bank and in hand | 54/58 | €83,429 | €105,018 | +€21,589 | +25.9% |
| Total equity and liabilities | 10/49 | €101,374 | €117,955 | +€16,581 | +16.4% |
| Equity | 10/15 | €24,464 | €94,487 | +€70,023 | +286% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Capital | 10 | €650,000 | €650,000 | = | 0.0% |
| Issued capital | 100 | €650,000 | €650,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€625,536 | -€555,513 | +€70,023 | +11.2% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Other liabilities and charges | 164/5 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €66,910 | €23,468 | -€43,442 | -64.9% |
| Amounts payable within one year | 42/48 | €66,910 | €23,468 | -€43,442 | -64.9% |
| Trade debts | 44 | €65,505 | €23,468 | -€42,037 | -64.2% |
| Suppliers | 440/4 | €65,505 | €23,468 | -€42,037 | -64.2% |
| Taxes, remuneration and social security | 45 | €1,405 | - | -€1,405 | |
| Taxes | 450/3 | €1,405 | - | -€1,405 | |
| Operating income | 70/76A | €5,018,509 | €4,250 | -€5.0m | -99.9% |
| Turnover | 70 | €2,509,673 | - | -€2.5m | |
| Other operating income | 74 | €10,031 | €4,250 | -€5,781 | -57.6% |
| Non-recurring operating income | 76A | €2,498,805 | - | -€2.5m | |
| Operating charges | 60/66A | €3,725,303 | -€64,781 | -€3.8m | |
| Goods for resale, raw materials and consumables | 60 | €2,441,335 | €18,380 | -€2.4m | -99.2% |
| Purchases | 600/8 | €1,126,143 | €18,380 | -€1.1m | -98.4% |
| Change in stocks: decrease (increase) | 609 | €1,315,192 | - | -€1.3m | |
| Services and other goods | 61 | €629,681 | €501 | -€629,180 | -99.9% |
| Remuneration, social security and pensions | 62 | €747,751 | €107 | -€747,644 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,134 | - | -€15,134 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €264,228 | -€75,000 | -€339,228 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€415,800 | -€10,000 | +€405,800 | +97.6% |
| Other operating charges | 640/8 | €3,874 | €1,231 | -€2,643 | -68.2% |
| Non-recurring operating charges | 66A | €39,100 | - | -€39,100 | |
| Operating profit (loss) | 9901 | €1,293,206 | €69,031 | -€1.2m | -94.7% |
| Financial income | 75/76B | €75,079 | €483 | -€74,596 | -99.4% |
| Recurring financial income | 75 | €2,887 | €483 | -€2,404 | -83.3% |
| Income from financial fixed assets | 750 | €840 | €420 | -€420 | -50.0% |
| Income from current assets | 751 | €2,047 | - | -€2,047 | |
| Other financial income | 752/9 | - | €63 | +€63 | |
| Non-recurring financial income | 76B | €72,192 | - | -€72,192 | |
| Financial charges | 65/66B | €331,026 | €603 | -€330,423 | -99.8% |
| Recurring financial charges | 65 | €331,026 | €603 | -€330,423 | -99.8% |
| Debt charges | 650 | €328,742 | - | -€328,742 | |
| Other financial charges | 652/9 | €2,284 | €603 | -€1,681 | -73.6% |
| Profit (loss) for the period before taxes | 9903 | €1,037,259 | €68,911 | -€968,348 | -93.4% |
| Income taxes | 67/77 | €1,465 | -€1,112 | -€2,577 | |
| Taxes | 670/3 | €1,657 | €126 | -€1,531 | -92.4% |
| Tax adjustments and reversals of tax provisions | 77 | €192 | €1,238 | +€1,046 | +545% |
| Profit (loss) for the period | 9904 | €1,035,794 | €70,023 | -€965,771 | -93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,035,794 | €70,023 | -€965,771 | -93.2% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.