TYMMYT: 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.
TYMMYT
Largest movements
- Receivables within one year +€15,118
up €15,118, from €0 to €15,118
of which Trade receivables: +€12,088
- Cash +€12,311
up €12,311 (+21.6%), from €56,962 to €69,273
mainly Net result for the year (+€21,079) and Depreciation (+€10,778)
- Tangible fixed assets -€9,950
down €9,950 (-8.4%), from €119,134 to €109,184
of which Plant, machinery and equipment: -€9,528
- Reserves +€13,522
up €13,522 (+17.8%), from €75,802 to €89,324
of which Distributable reserves: +€13,522
- Profit (loss) carried forward +€7,557
up €7,557, from -€7,557 to €0
- Tax, wage and social debts +€6,755
up €6,755 (+1,340%), from €504 to €7,259
- Debts after one year -€5,265
down €5,265 (-12.8%), from €41,138 to €35,873
- Other debts -€3,049
down €3,049 (-6.8%), from €44,740 to €41,691
- Gross operating margin +€34,236
up €34,236 (+1,492%), from €2,294 to €36,531
- Taxes +€2,071
new in 2025: €2,071
- Depreciation -€1,373
down €1,373 (-11.3%), from €12,151 to €10,778
- Financial income -€485
down €485 (-100%), from €485 to €0
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 | €182,542 | €200,407 | +€17,865 | +9.8% |
| Fixed assets | 21/28 | €119,134 | €109,184 | -€9,950 | -8.4% |
| Tangible fixed assets | 22/27 | €119,134 | €109,184 | -€9,950 | -8.4% |
| Land and buildings | 22 | €90,000 | €90,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €28,513 | €18,985 | -€9,528 | -33.4% |
| Furniture and vehicles | 24 | €621 | €199 | -€422 | -68.0% |
| Current assets | 29/58 | €63,408 | €91,222 | +€27,814 | +43.9% |
| Stocks and contracts in progress | 3 | €5,846 | €5,846 | = | 0.0% |
| Stocks | 30/36 | €5,846 | €5,846 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €0 | €15,118 | +€15,118 | |
| Trade receivables | 40 | €0 | €12,088 | +€12,088 | |
| Other amounts receivable | 41 | - | €3,030 | +€3,030 | |
| Cash at bank and in hand | 54/58 | €56,962 | €69,273 | +€12,311 | +21.6% |
| Deferred charges and accrued income | 490/1 | €600 | €986 | +€385 | +64.2% |
| Total equity and liabilities | 10/49 | €182,542 | €200,407 | +€17,865 | +9.8% |
| Equity | 10/15 | €88,244 | €109,324 | +€21,079 | +23.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €75,802 | €89,324 | +€13,522 | +17.8% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €38,302 | €51,824 | +€13,522 | +35.3% |
| Profit (loss) carried forward | 14 | -€7,557 | €0 | +€7,557 | |
| Amounts payable | 17/49 | €94,298 | €91,083 | -€3,215 | -3.4% |
| Amounts payable after more than one year | 17 | €41,138 | €35,873 | -€5,265 | -12.8% |
| Financial debts | 170/4 | €41,138 | €35,873 | -€5,265 | -12.8% |
| Amounts payable within one year | 42/48 | €51,290 | €55,177 | +€3,887 | +7.6% |
| Current portion of amounts payable after more than one year | 42 | €5,143 | €5,265 | +€123 | +2.4% |
| Trade debts | 44 | €903 | €962 | +€59 | +6.5% |
| Suppliers | 440/4 | €903 | €962 | +€59 | +6.5% |
| Taxes, remuneration and social security | 45 | €504 | €7,259 | +€6,755 | +1,340% |
| Taxes | 450/3 | €504 | €7,259 | +€6,755 | +1,340% |
| Other amounts payable | 47/48 | €44,740 | €41,691 | -€3,049 | -6.8% |
| Accrued charges and deferred income | 492/3 | €1,869 | €33 | -€1,837 | -98.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,151 | €10,778 | -€1,373 | -11.3% |
| Other operating charges | 640/8 | €1,310 | €1,376 | +€66 | +5.0% |
| Gross operating margin | 9900 | €2,294 | €36,531 | +€34,236 | +1,492% |
| Operating profit (loss) | 9901 | -€11,166 | €24,377 | +€35,544 | |
| Financial income | 75/76B | €485 | €0 | -€485 | -100% |
| Recurring financial income | 75 | €485 | €0 | -€485 | -100% |
| Financial charges | 65/66B | €1,381 | €1,227 | -€154 | -11.2% |
| Recurring financial charges | 65 | €1,381 | €1,227 | -€154 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,062 | €23,151 | +€35,213 | |
| Income taxes | 67/77 | - | €2,071 | +€2,071 | |
| Profit (loss) for the period | 9904 | -€12,062 | €21,079 | +€33,141 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,062 | €21,079 | +€33,141 |
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 18 October 2026 via checked.be.