TYTO RUBRA: 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.
TYTO RUBRA
Largest movements
- Stocks and contracts -€3,420
down €3,420 (-48.1%), from €7,116 to €3,696
- Cash +€3,194
up €3,194 (+24.3%), from €13,153 to €16,348
mainly Stocks and contracts (+€3,420) and Tax, wage and social debts (+€1,304)
- Tangible fixed assets +€1,324
up €1,324 (+333%), from €398 to €1,722
- Tax, wage and social debts +€1,304
up €1,304 (+21.4%), from €6,101 to €7,405
of which Taxes: +€1,304
- Profit (loss) carried forward +€542
up €542 (+7.3%), from €7,453 to €7,994
- Trade debts -€384
down €384 (-5.5%), from €7,026 to €6,642
- Gross operating margin -€7,032
down €7,032 (-53.4%), from €13,178 to €6,146
- Write-downs +€3,300
new in 2025: €3,300
- Taxes -€1,655
down €1,655 (-65.4%), from €2,530 to €875
- Depreciation +€427
up €427 (+101%), from €423 to €850
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 | €32,569 | €33,969 | +€1,400 | +4.3% |
| Fixed assets | 21/28 | €398 | €1,722 | +€1,324 | +333% |
| Tangible fixed assets | 22/27 | €398 | €1,722 | +€1,324 | +333% |
| Furniture and vehicles | 24 | €398 | €1,722 | +€1,324 | +333% |
| Current assets | 29/58 | €32,171 | €32,247 | +€76 | +0.2% |
| Stocks and contracts in progress | 3 | €7,116 | €3,696 | -€3,420 | -48.1% |
| Stocks | 30/36 | €7,116 | €3,696 | -€3,420 | -48.1% |
| Amounts receivable within one year | 40/41 | €10,708 | €10,873 | +€165 | +1.5% |
| Trade receivables | 40 | €10,708 | €10,873 | +€165 | +1.5% |
| Cash at bank and in hand | 54/58 | €13,153 | €16,348 | +€3,194 | +24.3% |
| Deferred charges and accrued income | 490/1 | €1,194 | €1,331 | +€137 | +11.4% |
| Total equity and liabilities | 10/49 | €32,569 | €33,969 | +€1,400 | +4.3% |
| Equity | 10/15 | €18,953 | €19,494 | +€542 | +2.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Distributable reserves | 133 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,453 | €7,994 | +€542 | +7.3% |
| Amounts payable | 17/49 | €13,616 | €14,475 | +€859 | +6.3% |
| Amounts payable within one year | 42/48 | €13,616 | €14,475 | +€859 | +6.3% |
| Trade debts | 44 | €7,026 | €6,642 | -€384 | -5.5% |
| Suppliers | 440/4 | €7,026 | €6,642 | -€384 | -5.5% |
| Taxes, remuneration and social security | 45 | €6,101 | €7,405 | +€1,304 | +21.4% |
| Taxes | 450/3 | €4,601 | €5,905 | +€1,304 | +28.3% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €490 | €428 | -€61 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €423 | €850 | +€427 | +101% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,300 | +€3,300 | |
| Other operating charges | 640/8 | €530 | €547 | +€18 | +3.3% |
| Gross operating margin | 9900 | €13,178 | €6,146 | -€7,032 | -53.4% |
| Operating profit (loss) | 9901 | €12,225 | €1,448 | -€10,777 | -88.2% |
| Financial income | 75/76B | €14 | €16 | +€2 | +13.6% |
| Recurring financial income | 75 | €14 | €16 | +€2 | +13.6% |
| Financial charges | 65/66B | €79 | €47 | -€32 | -40.2% |
| Recurring financial charges | 65 | €79 | €47 | -€32 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €12,160 | €1,417 | -€10,743 | -88.3% |
| Income taxes | 67/77 | €2,530 | €875 | -€1,655 | -65.4% |
| Profit (loss) for the period | 9904 | €9,629 | €542 | -€9,088 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,629 | €542 | -€9,088 | -94.4% |
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 25 October 2026 via checked.be.