TYKEROS: 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.
TYKEROS
Largest movements
- Financial fixed assets -€80,000
down €80,000 (-34.0%), from €235,000 to €155,000
- Cash -€16,145
down €16,145 (-73.2%), from €22,045 to €5,900
mainly Net result for the year (-€87,254) and Stocks and contracts (-€10,434)
- Stocks and contracts +€10,434
up €10,434 (+1444.4%), from €722 to €11,157
- Tangible fixed assets +€5,085
up €5,085 (+268.4%), from €1,895 to €6,979
of which Furniture and vehicles: +€5,394
- Profit (loss) carried forward -€87,254
down €87,254 (-38.6%), from €225,967 to €138,713
- Short-term financial debts +€9,947
new in 2025: €9,947
- Debts after one year -€5,644
down €5,644 (-19.6%), from €28,805 to €23,160
- Tax, wage and social debts +€4,380
up €4,380 (+55.2%), from €7,938 to €12,317
of which Taxes: +€6,080
- Financial charges +€80,653
up €80,653 (+3330.7%), from €2,422 to €83,075
of which Non-recurring financial charges: +€80,000
- Other operating charges +€6,334
up €6,334 (+123.8%), from €5,114 to €11,448
- Financial income -€2,397
down €2,397 (-79.1%), from €3,029 to €632
- Depreciation +€606
up €606 (+37.9%), from €1,602 to €2,208
- Taxes -€161
down €161 (-39.2%), from €410 to €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 | €295,075 | €213,462 | -€81,613 | -27.7% |
| Fixed assets | 21/28 | €236,895 | €161,979 | -€74,915 | -31.6% |
| Tangible fixed assets | 22/27 | €1,895 | €6,979 | +€5,085 | +268.4% |
| Furniture and vehicles | 24 | €794 | €6,187 | +€5,394 | +679.5% |
| Other tangible fixed assets | 26 | €1,101 | €792 | -€309 | -28.1% |
| Financial fixed assets | 28 | €235,000 | €155,000 | -€80,000 | -34.0% |
| Current assets | 29/58 | €58,181 | €51,483 | -€6,698 | -11.5% |
| Stocks and contracts in progress | 3 | €722 | €11,157 | +€10,434 | +1444.4% |
| Stocks | 30/36 | €722 | €11,157 | +€10,434 | +1444.4% |
| Amounts receivable within one year | 40/41 | €33,837 | €33,085 | -€752 | -2.2% |
| Trade receivables | 40 | €4,538 | - | -€4,538 | |
| Other amounts receivable | 41 | €29,300 | €33,085 | +€3,785 | +12.9% |
| Cash at bank and in hand | 54/58 | €22,045 | €5,900 | -€16,145 | -73.2% |
| Deferred charges and accrued income | 490/1 | €1,575 | €1,340 | -€235 | -14.9% |
| Total equity and liabilities | 10/49 | €295,075 | €213,462 | -€81,613 | -27.7% |
| Equity | 10/15 | €246,427 | €159,173 | -€87,254 | -35.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €225,967 | €138,713 | -€87,254 | -38.6% |
| Amounts payable | 17/49 | €48,648 | €54,289 | +€5,641 | +11.6% |
| Amounts payable after more than one year | 17 | €28,805 | €23,160 | -€5,644 | -19.6% |
| Financial debts | 170/4 | €28,805 | €23,160 | -€5,644 | -19.6% |
| Amounts payable within one year | 42/48 | €19,844 | €30,359 | +€10,515 | +53.0% |
| Current portion of amounts payable after more than one year | 42 | €5,579 | €5,644 | +€65 | +1.2% |
| Financial debts | 43 | - | €9,947 | +€9,947 | |
| Credit institutions | 430/8 | - | €9,947 | +€9,947 | |
| Trade debts | 44 | €4,498 | €2,450 | -€2,048 | -45.5% |
| Suppliers | 440/4 | €4,498 | €2,450 | -€2,048 | -45.5% |
| Taxes, remuneration and social security | 45 | €7,938 | €12,317 | +€4,380 | +55.2% |
| Taxes | 450/3 | €6,238 | €12,317 | +€6,080 | +97.5% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €1,829 | - | -€1,829 | |
| Accrued charges and deferred income | 492/3 | - | €770 | +€770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,602 | €2,208 | +€606 | +37.9% |
| Other operating charges | 640/8 | €5,114 | €11,448 | +€6,334 | +123.8% |
| Gross operating margin | 9900 | €9,214 | €9,095 | -€119 | -1.3% |
| Operating profit (loss) | 9901 | €2,498 | -€4,562 | -€7,060 | |
| Financial income | 75/76B | €3,029 | €632 | -€2,397 | -79.1% |
| Recurring financial income | 75 | €3,029 | €632 | -€2,397 | -79.1% |
| Financial charges | 65/66B | €2,422 | €83,075 | +€80,653 | +3330.7% |
| Recurring financial charges | 65 | €2,422 | €3,075 | +€653 | +27.0% |
| Non-recurring financial charges | 66B | - | €80,000 | +€80,000 | |
| Profit (loss) for the period before taxes | 9903 | €3,105 | -€87,005 | -€90,110 | |
| Income taxes | 67/77 | €410 | €249 | -€161 | -39.2% |
| Profit (loss) for the period | 9904 | €2,695 | -€87,254 | -€89,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,695 | -€87,254 | -€89,949 |
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 3 October 2026 via checked.be.