TUSHIA: 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.
TUSHIA
Largest movements
- Receivables within one year -€6,824
down €6,824 (-76.0%), from €8,973 to €2,149
of which Other amounts receivable: -€5,000
- Tangible fixed assets -€3,246
down €3,246 (-21.1%), from €15,369 to €12,123
of which Furniture and vehicles: -€1,931
- Profit (loss) carried forward -€9,535
down €9,535 (-6.3%), from -€151,074 to -€160,609
- Trade debts -€2,600
down €2,600 (-97.0%), from €2,679 to €80
- Other debts +€1,402
up €1,402 (+30.5%), from €4,603 to €6,006
- Accrued charges and deferred income +€424
new in 2025: €424
- Gross operating margin -€33,386
down €33,386, from €27,138 to -€6,248
- Depreciation +€390
up €390 (+13.6%), from €2,857 to €3,246
- Other operating charges -€366
down €366 (-100%), from €366 to €0
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 | €28,975 | €18,665 | -€10,309 | -35.6% |
| Fixed assets | 21/28 | €15,493 | €12,247 | -€3,246 | -21.0% |
| Tangible fixed assets | 22/27 | €15,369 | €12,123 | -€3,246 | -21.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €1,712 | €1,078 | -€634 | -37.0% |
| Furniture and vehicles | 24 | €8,159 | €6,228 | -€1,931 | -23.7% |
| Other tangible fixed assets | 26 | €5,497 | €4,816 | -€681 | -12.4% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €13,482 | €6,419 | -€7,063 | -52.4% |
| Amounts receivable within one year | 40/41 | €8,973 | €2,149 | -€6,824 | -76.0% |
| Trade receivables | 40 | €2,647 | €823 | -€1,824 | -68.9% |
| Other amounts receivable | 41 | €6,327 | €1,327 | -€5,000 | -79.0% |
| Cash at bank and in hand | 54/58 | €3,283 | €3,189 | -€94 | -2.9% |
| Deferred charges and accrued income | 490/1 | €1,225 | €1,080 | -€145 | -11.8% |
| Total equity and liabilities | 10/49 | €28,975 | €18,665 | -€10,309 | -35.6% |
| Equity | 10/15 | -€74,074 | -€83,609 | -€9,535 | -12.9% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €0 | -€2,000 | -100% |
| Reserves not available under the articles | 1311 | €2,000 | €0 | -€2,000 | -100% |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€151,074 | -€160,609 | -€9,535 | -6.3% |
| Amounts payable | 17/49 | €103,048 | €102,274 | -€774 | -0.8% |
| Amounts payable after more than one year | 17 | €95,766 | €95,766 | = | 0.0% |
| Financial debts | 170/4 | €95,766 | €95,766 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,283 | €6,085 | -€1,197 | -16.4% |
| Trade debts | 44 | €2,679 | €80 | -€2,600 | -97.0% |
| Suppliers | 440/4 | €2,679 | €80 | -€2,600 | -97.0% |
| Other amounts payable | 47/48 | €4,603 | €6,006 | +€1,402 | +30.5% |
| Accrued charges and deferred income | 492/3 | - | €424 | +€424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,857 | €3,246 | +€390 | +13.6% |
| Other operating charges | 640/8 | €366 | €0 | -€366 | -100% |
| Gross operating margin | 9900 | €27,138 | -€6,248 | -€33,386 | |
| Operating profit (loss) | 9901 | €23,915 | -€9,494 | -€33,410 | |
| Financial income | 75/76B | €83 | €0 | -€83 | -100% |
| Recurring financial income | 75 | €83 | €0 | -€83 | -100% |
| Financial charges | 65/66B | €49 | €41 | -€7 | -15.0% |
| Recurring financial charges | 65 | €49 | €41 | -€7 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €23,949 | -€9,535 | -€33,485 | |
| Profit (loss) for the period | 9904 | €23,949 | -€9,535 | -€33,485 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,949 | -€9,535 | -€33,485 |
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 24 October 2026 via checked.be.