TYMERAM: 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.
TYMERAM
Largest movements
- Tangible fixed assets -€116,446
down €116,446 (-6.5%), from €1.8m to €1.7m
of which Land and buildings: -€116,446
- Cash -€101,839
down €101,839 (-95.0%), from €107,155 to €5,316
mainly Debts after one year (-€194,877) and Contributions, distributions and other (-€50,000)
- Deferred charges and accrued income +€49,208
up €49,208 (+240.2%), from €20,487 to €69,695
- Receivables within one year +€33,259
up €33,259 (+110.8%), from €30,020 to €63,279
of which Trade receivables: +€43,280
- Debts after one year -€194,877
down €194,877 (-15.2%), from €1.3m to €1.1m
of which Financial debts: -€144,877
- Other debts +€74,387
up €74,387 (+104.5%), from €71,171 to €145,559
- Contributions -€50,000
down €50,000 (-43.1%), from €115,987 to €65,987
- Profit (loss) carried forward +€36,983
up €36,983 (+72.9%), from -€50,763 to -€13,779
- Gross operating margin +€55,529
up €55,529 (+33.7%), from €164,927 to €220,457
- Financial income -€23,834
no longer reported in 2025 (was €23,834)
of which Non-recurring financial income: -€23,050
- Depreciation +€15,095
up €15,095 (+14.9%), from €101,351 to €116,446
- Taxes +€9,953
up €9,953 (+283.7%), from €3,508 to €13,462
- Other operating charges +€4,521
up €4,521 (+41.8%), from €10,824 to €15,345
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 | €1,938,017 | €1,802,199 | -€135,818 | -7.0% |
| Fixed assets | 21/28 | €1,780,355 | €1,663,909 | -€116,446 | -6.5% |
| Tangible fixed assets | 22/27 | €1,780,355 | €1,663,909 | -€116,446 | -6.5% |
| Land and buildings | 22 | €1,761,185 | €1,644,739 | -€116,446 | -6.6% |
| Furniture and vehicles | 24 | €19,170 | €19,170 | = | 0.0% |
| Current assets | 29/58 | €157,662 | €138,290 | -€19,372 | -12.3% |
| Amounts receivable within one year | 40/41 | €30,020 | €63,279 | +€33,259 | +110.8% |
| Trade receivables | 40 | €18,219 | €61,499 | +€43,280 | +237.6% |
| Other amounts receivable | 41 | €11,801 | €1,780 | -€10,021 | -84.9% |
| Cash at bank and in hand | 54/58 | €107,155 | €5,316 | -€101,839 | -95.0% |
| Deferred charges and accrued income | 490/1 | €20,487 | €69,695 | +€49,208 | +240.2% |
| Total equity and liabilities | 10/49 | €1,938,017 | €1,802,199 | -€135,818 | -7.0% |
| Equity | 10/15 | €162,958 | €149,941 | -€13,017 | -8.0% |
| Contributions | 10/11 | €115,987 | €65,987 | -€50,000 | -43.1% |
| Revaluation surpluses | 12 | €62,653 | €62,653 | = | 0.0% |
| Reserves | 13 | €35,081 | €35,081 | = | 0.0% |
| Distributable reserves | 133 | €35,081 | €35,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,763 | -€13,779 | +€36,983 | +72.9% |
| Amounts payable | 17/49 | €1,775,059 | €1,652,258 | -€122,801 | -6.9% |
| Amounts payable after more than one year | 17 | €1,282,926 | €1,088,049 | -€194,877 | -15.2% |
| Financial debts | 170/4 | €1,107,926 | €963,049 | -€144,877 | -13.1% |
| Other amounts payable | 178/9 | €175,000 | €125,000 | -€50,000 | -28.6% |
| Amounts payable within one year | 42/48 | €383,204 | €462,816 | +€79,612 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €152,953 | €156,789 | +€3,837 | +2.5% |
| Trade debts | 44 | €123,669 | €131,199 | +€7,530 | +6.1% |
| Suppliers | 440/4 | €123,669 | €131,199 | +€7,530 | +6.1% |
| Advances received on contracts in progress | 46 | - | €937 | +€937 | |
| Taxes, remuneration and social security | 45 | €35,411 | €28,332 | -€7,079 | -20.0% |
| Taxes | 450/3 | €35,411 | €28,332 | -€7,079 | -20.0% |
| Other amounts payable | 47/48 | €71,171 | €145,559 | +€74,387 | +104.5% |
| Accrued charges and deferred income | 492/3 | €108,929 | €101,393 | -€7,536 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,351 | €116,446 | +€15,095 | +14.9% |
| Other operating charges | 640/8 | €10,824 | €15,345 | +€4,521 | +41.8% |
| Gross operating margin | 9900 | €164,927 | €220,457 | +€55,529 | +33.7% |
| Operating profit (loss) | 9901 | €52,753 | €88,666 | +€35,913 | +68.1% |
| Financial income | 75/76B | €23,834 | - | -€23,834 | |
| Recurring financial income | 75 | €784 | - | -€784 | |
| Non-recurring financial income | 76B | €23,050 | - | -€23,050 | |
| Financial charges | 65/66B | €37,998 | €38,221 | +€223 | +0.6% |
| Recurring financial charges | 65 | €37,998 | €38,221 | +€223 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €38,589 | €50,445 | +€11,856 | +30.7% |
| Income taxes | 67/77 | €3,508 | €13,462 | +€9,953 | +283.7% |
| Profit (loss) for the period | 9904 | €35,081 | €36,983 | +€1,903 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,081 | €36,983 | +€1,903 | +5.4% |
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.