twins 92: 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.
twins 92
Largest movements
- Receivables within one year -€894
down €894 (-7.4%), from €12,109 to €11,215
of which Trade receivables: -€2,100
- Cash -€189
down €189 (-13.4%), from €1,411 to €1,222
mainly Debts after one year (-€5,000) and Tax, wage and social debts (-€3,365)
- Profit (loss) carried forward +€10,112
up €10,112 (+44.8%), from -€22,576 to -€12,464
- Debts after one year -€5,000
down €5,000 (-100%), from €5,000 to €0
- Tax, wage and social debts -€3,365
down €3,365 (-37.9%), from €8,880 to €5,515
of which Remuneration and social security: -€2,750
- Other debts -€3,230
down €3,230 (-100%), from €3,230 to €0
- Trade debts +€401
up €401 (+104%), from €386 to €787
- Gross operating margin -€18,688
down €18,688 (-62.9%), from €29,730 to €11,042
- Other operating charges +€402
up €402 (+96.8%), from €415 to €817
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 | €13,520 | €12,438 | -€1,082 | -8.0% |
| Current assets | 29/58 | €13,520 | €12,438 | -€1,082 | -8.0% |
| Amounts receivable within one year | 40/41 | €12,109 | €11,215 | -€894 | -7.4% |
| Trade receivables | 40 | €12,100 | €10,000 | -€2,100 | -17.4% |
| Other amounts receivable | 41 | €9 | €1,215 | +€1,206 | +13,401% |
| Cash at bank and in hand | 54/58 | €1,411 | €1,222 | -€189 | -13.4% |
| Total equity and liabilities | 10/49 | €13,520 | €12,438 | -€1,082 | -8.0% |
| Equity | 10/15 | -€3,976 | €6,136 | +€10,112 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,576 | -€12,464 | +€10,112 | +44.8% |
| Amounts payable | 17/49 | €17,496 | €6,302 | -€11,194 | -64.0% |
| Amounts payable after more than one year | 17 | €5,000 | €0 | -€5,000 | -100% |
| Financial debts | 170/4 | €5,000 | €0 | -€5,000 | -100% |
| Amounts payable within one year | 42/48 | €12,496 | €6,302 | -€6,194 | -49.6% |
| Trade debts | 44 | €386 | €787 | +€401 | +104% |
| Suppliers | 440/4 | €386 | €787 | +€401 | +104% |
| Taxes, remuneration and social security | 45 | €8,880 | €5,515 | -€3,365 | -37.9% |
| Taxes | 450/3 | €6,130 | €5,515 | -€615 | -10.0% |
| Remuneration and social security | 454/9 | €2,750 | €0 | -€2,750 | -100% |
| Other amounts payable | 47/48 | €3,230 | €0 | -€3,230 | -100% |
| Other operating charges | 640/8 | €415 | €817 | +€402 | +96.8% |
| Gross operating margin | 9900 | €29,730 | €11,042 | -€18,688 | -62.9% |
| Operating profit (loss) | 9901 | €29,315 | €10,225 | -€19,090 | -65.1% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €110 | €116 | +€6 | +5.4% |
| Recurring financial charges | 65 | €110 | €116 | +€6 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €29,205 | €10,112 | -€19,093 | -65.4% |
| Profit (loss) for the period | 9904 | €29,205 | €10,112 | -€19,093 | -65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €29,205 | €10,112 | -€19,093 | -65.4% |
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 23 October 2026 via checked.be.