TYAS: 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.
TYAS
Largest movements
- Tangible fixed assets +€75,994
up €75,994 (+520.1%), from €14,613 to €90,606
of which Land and buildings: +€49,200
- Current investments +€17,000
new in 2025: €17,000
- Cash +€3,929
up €3,929 (+8.9%), from €44,285 to €48,215
mainly Other debts (+€38,625) and Trade debts (+€38,428)
- Other debts +€38,625
up €38,625, from €0 to €38,625
- Trade debts +€38,428
up €38,428 (+6346.1%), from €606 to €39,034
- Profit (loss) carried forward +€24,756
up €24,756 (+45.7%), from €54,126 to €78,882
- Tax, wage and social debts -€7,295
down €7,295 (-74.5%), from €9,795 to €2,500
of which Taxes: -€9,764
- Purchases and services +€123,647
new in 2025: €123,647
- Other operating charges +€11,646
up €11,646 (+1385.2%), from €841 to €12,486
- Gross operating margin +€5,161
up €5,161 (+11.7%), from €44,131 to €49,292
- Taxes -€1,620
down €1,620 (-17.6%), from €9,203 to €7,583
- Financial charges +€897
up €897 (+44.8%), from €2,001 to €2,897
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 | €78,477 | €174,490 | +€96,014 | +122.3% |
| Fixed assets | 21/28 | €14,613 | €90,606 | +€75,994 | +520.1% |
| Tangible fixed assets | 22/27 | €14,613 | €90,606 | +€75,994 | +520.1% |
| Land and buildings | 22 | - | €49,200 | +€49,200 | |
| Furniture and vehicles | 24 | €2,064 | €7,219 | +€5,156 | +249.8% |
| Other tangible fixed assets | 26 | €12,549 | €12,549 | = | 0.0% |
| Assets under construction and advance payments | 27 | - | €21,638 | +€21,638 | |
| Current assets | 29/58 | €63,864 | €83,884 | +€20,020 | +31.3% |
| Amounts receivable within one year | 40/41 | €19,578 | €18,670 | -€909 | -4.6% |
| Trade receivables | 40 | €11,038 | €12,433 | +€1,394 | +12.6% |
| Other amounts receivable | 41 | €8,540 | €6,237 | -€2,303 | -27.0% |
| Current investments | 50/53 | - | €17,000 | +€17,000 | |
| Cash at bank and in hand | 54/58 | €44,285 | €48,215 | +€3,929 | +8.9% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €78,477 | €174,490 | +€96,014 | +122.3% |
| Equity | 10/15 | €66,126 | €90,882 | +€24,756 | +37.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,126 | €78,882 | +€24,756 | +45.7% |
| Amounts payable | 17/49 | €12,351 | €83,609 | +€71,258 | +576.9% |
| Amounts payable within one year | 42/48 | €10,401 | €80,159 | +€69,758 | +670.7% |
| Trade debts | 44 | €606 | €39,034 | +€38,428 | +6346.1% |
| Suppliers | 440/4 | €606 | €39,034 | +€38,428 | +6346.1% |
| Taxes, remuneration and social security | 45 | €9,795 | €2,500 | -€7,295 | -74.5% |
| Taxes | 450/3 | €9,764 | €0 | -€9,764 | -100.0% |
| Remuneration and social security | 454/9 | €31 | €2,500 | +€2,469 | +7905.1% |
| Other amounts payable | 47/48 | €0 | €38,625 | +€38,625 | |
| Accrued charges and deferred income | 492/3 | €1,950 | €3,450 | +€1,500 | +76.9% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €123,647 | +€123,647 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €930 | €1,596 | +€666 | +71.6% |
| Other operating charges | 640/8 | €841 | €12,486 | +€11,646 | +1385.2% |
| Gross operating margin | 9900 | €44,131 | €49,292 | +€5,161 | +11.7% |
| Operating profit (loss) | 9901 | €42,360 | €35,209 | -€7,151 | -16.9% |
| Financial income | 75/76B | €2 | €27 | +€25 | +1064.7% |
| Recurring financial income | 75 | €2 | €27 | +€25 | +1064.7% |
| Financial charges | 65/66B | €2,001 | €2,897 | +€897 | +44.8% |
| Recurring financial charges | 65 | €2,001 | €2,897 | +€897 | +44.8% |
| Profit (loss) for the period before taxes | 9903 | €40,362 | €32,339 | -€8,023 | -19.9% |
| Income taxes | 67/77 | €9,203 | €7,583 | -€1,620 | -17.6% |
| Profit (loss) for the period | 9904 | €31,159 | €24,756 | -€6,403 | -20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €31,159 | €24,756 | -€6,403 | -20.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.