TIRIS: 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.
TIRIS
Largest movements
- Intangible fixed assets -€7,500
down €7,500 (-27.4%), from €27,375 to €19,875
- Cash +€2,330
up €2,330 (+70.1%), from €3,325 to €5,655
mainly Other debts (+€21,198) and Depreciation (+€7,500)
- Financial fixed assets +€1,800
up €1,800 (+69.2%), from €2,600 to €4,400
- Deferred charges and accrued income -€927
no longer reported in 2025 (was €927)
- Profit (loss) carried forward -€23,553
down €23,553 (-35.9%), from -€65,660 to -€89,213
- Other debts +€21,198
up €21,198 (+39.5%), from €53,616 to €74,814
- Trade debts +€6,645
up €6,645 (+162%), from €4,102 to €10,746
- Accrued charges and deferred income -€5,895
no longer reported in 2025 (was €5,895)
- Current portion of long-term debt -€1,717
no longer reported in 2025 (was €1,717)
- Gross operating margin -€15,290
down €15,290 (-56.1%), from €27,248 to €11,958
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 | €37,839 | €33,382 | -€4,457 | -11.8% |
| Fixed assets | 21/28 | €29,975 | €24,275 | -€5,700 | -19.0% |
| Intangible fixed assets | 21 | €27,375 | €19,875 | -€7,500 | -27.4% |
| Financial fixed assets | 28 | €2,600 | €4,400 | +€1,800 | +69.2% |
| Current assets | 29/58 | €7,864 | €9,107 | +€1,243 | +15.8% |
| Stocks and contracts in progress | 3 | €3,612 | €3,451 | -€161 | -4.4% |
| Stocks | 30/36 | €3,612 | €3,451 | -€161 | -4.4% |
| Cash at bank and in hand | 54/58 | €3,325 | €5,655 | +€2,330 | +70.1% |
| Deferred charges and accrued income | 490/1 | €927 | - | -€927 | |
| Total equity and liabilities | 10/49 | €37,839 | €33,382 | -€4,457 | -11.8% |
| Equity | 10/15 | -€45,660 | -€69,213 | -€23,553 | -51.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | - | -€20,000 | |
| Other | 1109/19 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€65,660 | -€89,213 | -€23,553 | -35.9% |
| Amounts payable | 17/49 | €83,499 | €102,595 | +€19,096 | +22.9% |
| Amounts payable within one year | 42/48 | €77,603 | €102,595 | +€24,991 | +32.2% |
| Current portion of amounts payable after more than one year | 42 | €1,717 | - | -€1,717 | |
| Financial debts | 43 | €8,729 | €8,541 | -€188 | -2.2% |
| Credit institutions | 430/8 | €8,729 | €8,541 | -€188 | -2.2% |
| Trade debts | 44 | €4,102 | €10,746 | +€6,645 | +162% |
| Suppliers | 440/4 | €4,102 | €10,746 | +€6,645 | +162% |
| Taxes, remuneration and social security | 45 | €9,440 | €8,494 | -€946 | -10.0% |
| Taxes | 450/3 | €5,938 | €7,247 | +€1,309 | +22.0% |
| Remuneration and social security | 454/9 | €3,502 | €1,247 | -€2,255 | -64.4% |
| Other amounts payable | 47/48 | €53,616 | €74,814 | +€21,198 | +39.5% |
| Accrued charges and deferred income | 492/3 | €5,895 | - | -€5,895 | |
| Remuneration, social security and pensions | 62 | €25,690 | €25,476 | -€213 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,500 | = | 0.0% |
| Other operating charges | 640/8 | €1,551 | €1,486 | -€66 | -4.2% |
| Gross operating margin | 9900 | €27,248 | €11,958 | -€15,290 | -56.1% |
| Operating profit (loss) | 9901 | -€7,493 | -€22,504 | -€15,012 | -200% |
| Financial charges | 65/66B | €1,056 | €1,049 | -€7 | -0.7% |
| Recurring financial charges | 65 | €1,056 | €1,049 | -€7 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,549 | -€23,553 | -€15,005 | -176% |
| Profit (loss) for the period | 9904 | -€8,549 | -€23,553 | -€15,005 | -176% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,549 | -€23,553 | -€15,005 | -176% |
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 27 October 2026 via checked.be.