TUTUM: 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.
TUTUM
Largest movements
- Cash +€32,389
up €32,389 (+55.2%), from €58,700 to €91,088
mainly Other debts (+€53,978) and Net result for the year (+€28,780)
- Tangible fixed assets -€7,285
down €7,285 (-18.8%), from €38,838 to €31,553
of which Furniture and vehicles: -€7,013
- Receivables within one year -€5,315
down €5,315 (-6.2%), from €85,147 to €79,832
of which Other amounts receivable: -€6,847
- Other debts +€53,978
up €53,978 (+338%), from €15,984 to €69,962
- Reserves -€39,210
down €39,210 (-27.8%), from €141,091 to €101,881
- Tax, wage and social debts +€4,901
up €4,901 (+128%), from €3,839 to €8,740
of which Remuneration and social security: +€3,000
- Gross operating margin -€6,813
down €6,813 (-11.4%), from €59,806 to €52,993
- Taxes -€2,835
down €2,835 (-16.3%), from €17,350 to €14,515
- Depreciation +€2,490
up €2,490 (+30.9%), from €8,056 to €10,546
- Financial income +€1,307
up €1,307 (+181%), from €724 to €2,031
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 | €182,685 | €202,474 | +€19,789 | +10.8% |
| Fixed assets | 21/28 | €38,838 | €31,553 | -€7,285 | -18.8% |
| Tangible fixed assets | 22/27 | €38,838 | €31,553 | -€7,285 | -18.8% |
| Furniture and vehicles | 24 | €33,912 | €26,898 | -€7,013 | -20.7% |
| Other tangible fixed assets | 26 | €4,927 | €4,655 | -€272 | -5.5% |
| Current assets | 29/58 | €143,846 | €170,920 | +€27,074 | +18.8% |
| Amounts receivable within one year | 40/41 | €85,147 | €79,832 | -€5,315 | -6.2% |
| Trade receivables | 40 | €12,705 | €14,237 | +€1,532 | +12.1% |
| Other amounts receivable | 41 | €72,442 | €65,595 | -€6,847 | -9.5% |
| Cash at bank and in hand | 54/58 | €58,700 | €91,088 | +€32,389 | +55.2% |
| Total equity and liabilities | 10/49 | €182,685 | €202,474 | +€19,789 | +10.8% |
| Equity | 10/15 | €161,091 | €121,881 | -€39,210 | -24.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €141,091 | €101,881 | -€39,210 | -27.8% |
| Distributable reserves | 133 | €141,091 | €101,881 | -€39,210 | -27.8% |
| Amounts payable | 17/49 | €21,594 | €80,593 | +€58,999 | +273% |
| Amounts payable within one year | 42/48 | €21,594 | €80,593 | +€58,999 | +273% |
| Trade debts | 44 | €1,771 | €1,892 | +€120 | +6.8% |
| Suppliers | 440/4 | €1,771 | €1,892 | +€120 | +6.8% |
| Taxes, remuneration and social security | 45 | €3,839 | €8,740 | +€4,901 | +128% |
| Taxes | 450/3 | €3,839 | €5,740 | +€1,901 | +49.5% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €15,984 | €69,962 | +€53,978 | +338% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,056 | €10,546 | +€2,490 | +30.9% |
| Other operating charges | 640/8 | €1,155 | €945 | -€210 | -18.2% |
| Gross operating margin | 9900 | €59,806 | €52,993 | -€6,813 | -11.4% |
| Operating profit (loss) | 9901 | €50,595 | €41,502 | -€9,093 | -18.0% |
| Financial income | 75/76B | €724 | €2,031 | +€1,307 | +181% |
| Recurring financial income | 75 | €724 | €2,031 | +€1,307 | +181% |
| Financial charges | 65/66B | €266 | €239 | -€27 | -10.3% |
| Recurring financial charges | 65 | €266 | €239 | -€27 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €51,053 | €43,295 | -€7,759 | -15.2% |
| Income taxes | 67/77 | €17,350 | €14,515 | -€2,835 | -16.3% |
| Profit (loss) for the period | 9904 | €33,703 | €28,780 | -€4,923 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,703 | €28,780 | -€4,923 | -14.6% |
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 20 October 2026 via checked.be.