TYKKYLUMI: 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.
TYKKYLUMI
Largest movements
- Cash +€24,181
up €24,181 (+33.0%), from €73,340 to €97,522
mainly Net result for the year (+€38,833) and Depreciation (+€6,456)
- Intangible fixed assets +€12,589
up €12,589 (+1,049%), from €1,200 to €13,789
- Receivables within one year +€4,836
up €4,836 (+29.6%), from €16,311 to €21,147
of which Trade receivables: +€2,540
- Tangible fixed assets -€2,571
down €2,571 (-29.1%), from €8,846 to €6,275
of which Furniture and vehicles: -€1,339
- Reserves +€38,000
up €38,000 (+49.5%), from €76,735 to €114,735
- Trade debts +€5,076
up €5,076 (+90.7%), from €5,593 to €10,669
- Other debts -€1,842
down €1,842 (-41.7%), from €4,418 to €2,576
- Gross operating margin -€33,738
down €33,738 (-37.1%), from €90,974 to €57,236
- Taxes -€7,296
down €7,296 (-38.8%), from €18,783 to €11,487
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 | €100,398 | €139,541 | +€39,143 | +39.0% |
| Fixed assets | 21/28 | €10,746 | €20,764 | +€10,018 | +93.2% |
| Intangible fixed assets | 21 | €1,200 | €13,789 | +€12,589 | +1,049% |
| Tangible fixed assets | 22/27 | €8,846 | €6,275 | -€2,571 | -29.1% |
| Plant, machinery and equipment | 23 | €1,752 | €1,168 | -€584 | -33.3% |
| Furniture and vehicles | 24 | €4,355 | €3,017 | -€1,339 | -30.7% |
| Leasing and similar rights | 25 | €2,738 | €2,091 | -€648 | -23.7% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €89,652 | €118,777 | +€29,125 | +32.5% |
| Amounts receivable within one year | 40/41 | €16,311 | €21,147 | +€4,836 | +29.6% |
| Trade receivables | 40 | €15,094 | €17,635 | +€2,540 | +16.8% |
| Other amounts receivable | 41 | €1,217 | €3,513 | +€2,296 | +189% |
| Cash at bank and in hand | 54/58 | €73,340 | €97,522 | +€24,181 | +33.0% |
| Deferred charges and accrued income | 490/1 | - | €108 | +€108 | |
| Total equity and liabilities | 10/49 | €100,398 | €139,541 | +€39,143 | +39.0% |
| Equity | 10/15 | €78,735 | €116,735 | +€38,000 | +48.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €76,735 | €114,735 | +€38,000 | +49.5% |
| Distributable reserves | 133 | €76,735 | €114,735 | +€38,000 | +49.5% |
| Amounts payable | 17/49 | €21,663 | €22,806 | +€1,143 | +5.3% |
| Amounts payable after more than one year | 17 | €1,159 | €80 | -€1,079 | -93.1% |
| Financial debts | 170/4 | €1,159 | €80 | -€1,079 | -93.1% |
| Amounts payable within one year | 42/48 | €14,359 | €16,391 | +€2,032 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €1,080 | €1,079 | -€0 | 0.0% |
| Trade debts | 44 | €5,593 | €10,669 | +€5,076 | +90.7% |
| Suppliers | 440/4 | €5,593 | €10,669 | +€5,076 | +90.7% |
| Taxes, remuneration and social security | 45 | €3,268 | €2,067 | -€1,202 | -36.8% |
| Taxes | 450/3 | €2,464 | €2,067 | -€397 | -16.1% |
| Remuneration and social security | 454/9 | €804 | - | -€804 | |
| Other amounts payable | 47/48 | €4,418 | €2,576 | -€1,842 | -41.7% |
| Accrued charges and deferred income | 492/3 | €6,144 | €6,335 | +€190 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,615 | €6,456 | +€841 | +15.0% |
| Other operating charges | 640/8 | €482 | €380 | -€102 | -21.2% |
| Gross operating margin | 9900 | €90,974 | €57,236 | -€33,738 | -37.1% |
| Operating profit (loss) | 9901 | €84,877 | €50,400 | -€34,477 | -40.6% |
| Financial income | 75/76B | €2 | €0 | -€1 | -84.2% |
| Recurring financial income | 75 | €2 | €0 | -€1 | -84.2% |
| Financial charges | 65/66B | €148 | €80 | -€69 | -46.2% |
| Recurring financial charges | 65 | €148 | €80 | -€69 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €84,731 | €50,321 | -€34,410 | -40.6% |
| Income taxes | 67/77 | €18,783 | €11,487 | -€7,296 | -38.8% |
| Profit (loss) for the period | 9904 | €65,948 | €38,833 | -€27,114 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,948 | €38,833 | -€27,114 | -41.1% |
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 29 October 2026 via checked.be.