TINY BUGS: 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.
TINY BUGS
Largest movements
- Cash +€86,318
up €86,318 (+44.1%), from €195,915 to €282,233
mainly Net result for the year (+€61,018) and Receivables within one year (+€38,448)
- Receivables within one year -€38,448
down €38,448 (-91.2%), from €42,161 to €3,713
- Reserves +€60,000
up €60,000 (+53.9%), from €111,300 to €171,300
- Other debts -€19,869
down €19,869 (-26.5%), from €74,937 to €55,068
- Tax, wage and social debts +€15,028
up €15,028 (+52.0%), from €28,885 to €43,913
- Trade debts -€6,494
down €6,494 (-61.5%), from €10,562 to €4,068
- Gross operating margin +€40,645
up €40,645 (+76.4%), from €53,172 to €93,817
- Taxes +€10,360
up €10,360 (+71.8%), from €14,435 to €24,795
- Write-downs +€5,400
no longer reported in 2025 (was -€5,400)
- Financial charges -€2,308
down €2,308 (-29.1%), from €7,924 to €5,615
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 | €244,471 | €292,138 | +€47,667 | +19.5% |
| Fixed assets | 21/28 | €4,436 | €5,459 | +€1,024 | +23.1% |
| Tangible fixed assets | 22/27 | €4,436 | €5,459 | +€1,024 | +23.1% |
| Furniture and vehicles | 24 | €4,436 | €5,459 | +€1,024 | +23.1% |
| Current assets | 29/58 | €240,036 | €286,679 | +€46,643 | +19.4% |
| Amounts receivable within one year | 40/41 | €42,161 | €3,713 | -€38,448 | -91.2% |
| Trade receivables | 40 | €42,161 | €3,713 | -€38,448 | -91.2% |
| Cash at bank and in hand | 54/58 | €195,915 | €282,233 | +€86,318 | +44.1% |
| Deferred charges and accrued income | 490/1 | €1,960 | €733 | -€1,227 | -62.6% |
| Total equity and liabilities | 10/49 | €244,471 | €292,138 | +€47,667 | +19.5% |
| Equity | 10/15 | €125,187 | €186,205 | +€61,018 | +48.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €111,300 | €171,300 | +€60,000 | +53.9% |
| Distributable reserves | 133 | €111,300 | €171,300 | +€60,000 | +53.9% |
| Profit (loss) carried forward | 14 | €1,487 | €2,505 | +€1,018 | +68.4% |
| Amounts payable | 17/49 | €119,284 | €105,933 | -€13,351 | -11.2% |
| Amounts payable within one year | 42/48 | €114,384 | €103,049 | -€11,335 | -9.9% |
| Trade debts | 44 | €10,562 | €4,068 | -€6,494 | -61.5% |
| Suppliers | 440/4 | €10,562 | €4,068 | -€6,494 | -61.5% |
| Taxes, remuneration and social security | 45 | €28,885 | €43,913 | +€15,028 | +52.0% |
| Taxes | 450/3 | €28,885 | €43,913 | +€15,028 | +52.0% |
| Other amounts payable | 47/48 | €74,937 | €55,068 | -€19,869 | -26.5% |
| Accrued charges and deferred income | 492/3 | €4,900 | €2,884 | -€2,016 | -41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,743 | €2,993 | +€250 | +9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,400 | - | +€5,400 | |
| Other operating charges | 640/8 | €664 | €574 | -€90 | -13.6% |
| Gross operating margin | 9900 | €53,172 | €93,817 | +€40,645 | +76.4% |
| Operating profit (loss) | 9901 | €55,165 | €90,250 | +€35,085 | +63.6% |
| Financial income | 75/76B | €994 | €1,178 | +€184 | +18.5% |
| Recurring financial income | 75 | €994 | €1,178 | +€184 | +18.5% |
| Financial charges | 65/66B | €7,924 | €5,615 | -€2,308 | -29.1% |
| Recurring financial charges | 65 | €7,924 | €5,615 | -€2,308 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €48,236 | €85,813 | +€37,577 | +77.9% |
| Income taxes | 67/77 | €14,435 | €24,795 | +€10,360 | +71.8% |
| Profit (loss) for the period | 9904 | €33,801 | €61,018 | +€27,217 | +80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,801 | €61,018 | +€27,217 | +80.5% |
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 22 October 2026 via checked.be.