TwinPire: what changed
Two fiscal 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.
TwinPire
Largest movements
- Receivables within one year +€8,049
up €8,049 (+12.0%), from €67,161 to €75,210
of which Trade receivables: +€19,476
- Cash -€4,744
down €4,744 (-81.6%), from €5,816 to €1,072
mainly Trade debts (-€13,684) and Receivables within one year (-€8,049)
- Deferred charges and accrued income +€1,480
up €1,480 (+4542.0%), from €33 to €1,512
- Tangible fixed assets -€981
down €981 (-75.0%), from €1,308 to €326
of which Furniture and vehicles: -€934
- Trade debts -€13,684
down €13,684 (-99.8%), from €13,706 to €22
- Profit (loss) carried forward +€9,141
up €9,141 (+626.3%), from €1,459 to €10,601
- Other debts +€5,904
up €5,904 (+11.2%), from €52,514 to €58,417
- Tax, wage and social debts +€2,442
up €2,442 (+556.9%), from €439 to €2,881
- Gross operating margin +€16,510
up €16,510, from -€2,298 to €14,211
- Taxes +€3,385
up €3,385, from -€530 to €2,855
- Other operating charges +€715
up €715 (+655.6%), from €109 to €824
- Financial income -€415
down €415 (-79.5%), from €522 to €107
- Depreciation -€382
down €382 (-28.0%), from €1,363 to €981
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 | €74,318 | €78,121 | +€3,804 | +5.1% |
| Fixed assets | 21/28 | €1,308 | €326 | -€981 | -75.0% |
| Tangible fixed assets | 22/27 | €1,308 | €326 | -€981 | -75.0% |
| Furniture and vehicles | 24 | €1,237 | €303 | -€934 | -75.5% |
| Other tangible fixed assets | 26 | €71 | €23 | -€48 | -67.1% |
| Current assets | 29/58 | €73,010 | €77,795 | +€4,785 | +6.6% |
| Amounts receivable within one year | 40/41 | €67,161 | €75,210 | +€8,049 | +12.0% |
| Trade receivables | 40 | €51,662 | €71,137 | +€19,476 | +37.7% |
| Other amounts receivable | 41 | €15,499 | €4,073 | -€11,426 | -73.7% |
| Cash at bank and in hand | 54/58 | €5,816 | €1,072 | -€4,744 | -81.6% |
| Deferred charges and accrued income | 490/1 | €33 | €1,512 | +€1,480 | +4542.0% |
| Total equity and liabilities | 10/49 | €74,318 | €78,121 | +€3,804 | +5.1% |
| Equity | 10/15 | €7,659 | €16,801 | +€9,141 | +119.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,459 | €10,601 | +€9,141 | +626.3% |
| Amounts payable | 17/49 | €66,658 | €61,321 | -€5,337 | -8.0% |
| Amounts payable within one year | 42/48 | €66,658 | €61,321 | -€5,337 | -8.0% |
| Trade debts | 44 | €13,706 | €22 | -€13,684 | -99.8% |
| Suppliers | 440/4 | €13,706 | €22 | -€13,684 | -99.8% |
| Taxes, remuneration and social security | 45 | €439 | €2,881 | +€2,442 | +556.9% |
| Taxes | 450/3 | €439 | €2,881 | +€2,442 | +556.9% |
| Other amounts payable | 47/48 | €52,514 | €58,417 | +€5,904 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,363 | €981 | -€382 | -28.0% |
| Other operating charges | 640/8 | €109 | €824 | +€715 | +655.6% |
| Gross operating margin | 9900 | -€2,298 | €14,211 | +€16,510 | |
| Operating profit (loss) | 9901 | -€3,771 | €12,406 | +€16,177 | |
| Financial income | 75/76B | €522 | €107 | -€415 | -79.5% |
| Recurring financial income | 75 | €522 | €107 | -€415 | -79.5% |
| Financial charges | 65/66B | €452 | €517 | +€65 | +14.5% |
| Recurring financial charges | 65 | €452 | €517 | +€65 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,701 | €11,996 | +€15,697 | |
| Income taxes | 67/77 | -€530 | €2,855 | +€3,385 | |
| Profit (loss) for the period | 9904 | -€3,171 | €9,141 | +€12,312 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,171 | €9,141 | +€12,312 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.