TWISKA: 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.
TWISKA
Largest movements
- Cash +€20,863
up €20,863 (+32.2%), from €64,814 to €85,677
mainly Net result for the year (+€26,212) and Trade debts (+€9,408)
- Receivables within one year +€3,292
up €3,292 (+23.2%), from €14,206 to €17,498
- Tangible fixed assets -€1,440
down €1,440 (-48.3%), from €2,978 to €1,538
- Deferred charges and accrued income -€1,316
down €1,316 (-71.5%), from €1,840 to €525
- Trade debts +€9,408
up €9,408 (+28.0%), from €33,624 to €43,032
- Other debts +€7,691
up €7,691 (+51.3%), from €15,000 to €22,691
- Reserves +€3,522
up €3,522 (+21.4%), from €16,478 to €20,000
- Gross operating margin +€18,405
up €18,405 (+81.3%), from €22,633 to €41,038
- Taxes +€6,833
up €6,833 (+132.1%), from €5,171 to €12,003
- Other operating charges +€578
up €578 (+86.1%), from €671 to €1,249
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 | €85,563 | €106,963 | +€21,399 | +25.0% |
| Fixed assets | 21/28 | €4,703 | €3,263 | -€1,440 | -30.6% |
| Tangible fixed assets | 22/27 | €2,978 | €1,538 | -€1,440 | -48.3% |
| Furniture and vehicles | 24 | €2,978 | €1,538 | -€1,440 | -48.3% |
| Financial fixed assets | 28 | €1,725 | €1,725 | = | 0.0% |
| Current assets | 29/58 | €80,860 | €103,700 | +€22,839 | +28.2% |
| Amounts receivable within one year | 40/41 | €14,206 | €17,498 | +€3,292 | +23.2% |
| Trade receivables | 40 | €14,206 | €17,498 | +€3,292 | +23.2% |
| Cash at bank and in hand | 54/58 | €64,814 | €85,677 | +€20,863 | +32.2% |
| Deferred charges and accrued income | 490/1 | €1,840 | €525 | -€1,316 | -71.5% |
| Total equity and liabilities | 10/49 | €85,563 | €106,963 | +€21,399 | +25.0% |
| Equity | 10/15 | €35,078 | €38,600 | +€3,522 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,478 | €20,000 | +€3,522 | +21.4% |
| Distributable reserves | 133 | €16,478 | €20,000 | +€3,522 | +21.4% |
| Amounts payable | 17/49 | €50,485 | €68,363 | +€17,878 | +35.4% |
| Amounts payable within one year | 42/48 | €50,485 | €68,363 | +€17,878 | +35.4% |
| Trade debts | 44 | €33,624 | €43,032 | +€9,408 | +28.0% |
| Suppliers | 440/4 | €33,624 | €43,032 | +€9,408 | +28.0% |
| Taxes, remuneration and social security | 45 | €1,860 | €2,640 | +€779 | +41.9% |
| Taxes | 450/3 | €1,860 | €2,640 | +€779 | +41.9% |
| Other amounts payable | 47/48 | €15,000 | €22,691 | +€7,691 | +51.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,341 | €1,440 | +€98 | +7.3% |
| Other operating charges | 640/8 | €671 | €1,249 | +€578 | +86.1% |
| Gross operating margin | 9900 | €22,633 | €41,038 | +€18,405 | +81.3% |
| Operating profit (loss) | 9901 | €20,620 | €38,349 | +€17,729 | +86.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €121 | €134 | +€13 | +10.6% |
| Recurring financial charges | 65 | €121 | €134 | +€13 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €20,499 | €38,216 | +€17,716 | +86.4% |
| Income taxes | 67/77 | €5,171 | €12,003 | +€6,833 | +132.1% |
| Profit (loss) for the period | 9904 | €15,329 | €26,212 | +€10,884 | +71.0% |
| Profit (loss) for the period to be appropriated | 9905 | €15,329 | €26,212 | +€10,884 | +71.0% |
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 5 October 2026 via checked.be.