TWANNIES: 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.
TWANNIES
Largest movements
- Cash +€8,425
up €8,425 (+28.6%), from €29,504 to €37,929
mainly Net result for the year (+€7,739) and Advances received (+€5,892)
- Tangible fixed assets -€5,688
down €5,688 (-27.5%), from €20,645 to €14,958
of which Furniture and vehicles: -€5,341
- Receivables within one year +€2,366
up €2,366 (+557%), from €425 to €2,790
- Deferred charges and accrued income +€1,980
new in 2025: €1,980
- Advances received +€5,892
new in 2025: €5,892
- Debts after one year -€4,651
down €4,651 (-35.1%), from €13,253 to €8,602
- Other debts +€3,728
up €3,728 (+21.6%), from €17,274 to €21,001
- Tax, wage and social debts +€3,483
up €3,483 (+51.4%), from €6,782 to €10,266
of which Remuneration and social security: +€1,940
- Trade debts -€841
down €841 (-77.4%), from €1,087 to €246
- Gross operating margin -€3,176
down €3,176 (-13.6%), from €23,349 to €20,173
- Taxes -€522
down €522 (-10.7%), from €4,890 to €4,368
- Other operating charges +€341
up €341 (+30.3%), from €1,124 to €1,464
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 | €50,574 | €57,657 | +€7,084 | +14.0% |
| Fixed assets | 21/28 | €20,645 | €14,958 | -€5,688 | -27.5% |
| Tangible fixed assets | 22/27 | €20,645 | €14,958 | -€5,688 | -27.5% |
| Plant, machinery and equipment | 23 | €561 | €215 | -€347 | -61.8% |
| Furniture and vehicles | 24 | €20,084 | €14,743 | -€5,341 | -26.6% |
| Current assets | 29/58 | €29,929 | €42,700 | +€12,771 | +42.7% |
| Amounts receivable within one year | 40/41 | €425 | €2,790 | +€2,366 | +557% |
| Trade receivables | 40 | €425 | €2,790 | +€2,366 | +557% |
| Cash at bank and in hand | 54/58 | €29,504 | €37,929 | +€8,425 | +28.6% |
| Deferred charges and accrued income | 490/1 | - | €1,980 | +€1,980 | |
| Total equity and liabilities | 10/49 | €50,574 | €57,657 | +€7,084 | +14.0% |
| Equity | 10/15 | €7,710 | €7,000 | -€710 | -9.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €710 | - | -€710 | |
| Amounts payable | 17/49 | €42,864 | €50,657 | +€7,794 | +18.2% |
| Amounts payable after more than one year | 17 | €13,253 | €8,602 | -€4,651 | -35.1% |
| Financial debts | 170/4 | €13,253 | €8,602 | -€4,651 | -35.1% |
| Amounts payable within one year | 42/48 | €29,611 | €42,055 | +€12,445 | +42.0% |
| Current portion of amounts payable after more than one year | 42 | €4,467 | €4,651 | +€183 | +4.1% |
| Trade debts | 44 | €1,087 | €246 | -€841 | -77.4% |
| Suppliers | 440/4 | €1,087 | €246 | -€841 | -77.4% |
| Advances received on contracts in progress | 46 | - | €5,892 | +€5,892 | |
| Taxes, remuneration and social security | 45 | €6,782 | €10,266 | +€3,483 | +51.4% |
| Taxes | 450/3 | €6,782 | €8,326 | +€1,544 | +22.8% |
| Remuneration and social security | 454/9 | - | €1,940 | +€1,940 | |
| Other amounts payable | 47/48 | €17,274 | €21,001 | +€3,728 | +21.6% |
| Remuneration, social security and pensions | 62 | €96 | - | -€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,903 | €5,688 | -€216 | -3.7% |
| Other operating charges | 640/8 | €1,124 | €1,464 | +€341 | +30.3% |
| Gross operating margin | 9900 | €23,349 | €20,173 | -€3,176 | -13.6% |
| Operating profit (loss) | 9901 | €16,226 | €13,020 | -€3,206 | -19.8% |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €1,078 | €925 | -€153 | -14.2% |
| Recurring financial charges | 65 | €1,078 | €925 | -€153 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €15,148 | €12,107 | -€3,041 | -20.1% |
| Income taxes | 67/77 | €4,890 | €4,368 | -€522 | -10.7% |
| Profit (loss) for the period | 9904 | €10,259 | €7,739 | -€2,519 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,259 | €7,739 | -€2,519 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.