TISA: 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.
What changed
TISA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€49,605
2024 · €40,126+€9,479
Equity
€1.2m
2024 · €1.2m+€49,605
Cash
€27,269
2024 · €42,937-€15,668
Balance sheet total
€1.8m
2024 · €1.9m-€15,225
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€59,593
down €59,593 (-32.6%), from €182,717 to €123,124
- Profit (loss) carried forward +€49,605
up €49,605 (+3.7%), from -€1.3m to -€1.3m
Income statement
No income-statement line moved by more than 1% of the activity.
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.
Result 2024
€40,126
Other operating income
+€200
Services and other goods
+€4,960
Other operating charges
-€31
Financial income
-€5,614
Financial charges
+€9,964
Result 2025
€49,605
raises the resultlowers the result
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.
From operations
+€43,925
Investment
€0
Financing
-€59,593
Cash 2024
€42,937
From operations (derived)
+€43,925
Net result for the year
+€49,605
Receivables within one year
-€443
Smaller working-capital items
+€108
Other debts
-€5,345
Financing
-€59,593
Debts after one year
-€59,593
Cash 2025
€27,269
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,854,501 | €1,839,277 | -€15,225 | -0.8% |
| Fixed assets | 21/28 | €1,809,861 | €1,809,861 | = | 0.0% |
| Financial fixed assets | 28 | €1,809,861 | €1,809,861 | = | 0.0% |
| Affiliated companies | 280/1 | €1,809,861 | €1,809,861 | = | 0.0% |
| Participating interests | 280 | €1,809,861 | €1,809,861 | = | 0.0% |
| Current assets | 29/58 | €44,640 | €29,415 | -€15,225 | -34.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,703 | €2,146 | +€443 | +26.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,703 | €2,146 | +€443 | +26.0% |
| Cash at bank and in hand | 54/58 | €42,937 | €27,269 | -€15,668 | -36.5% |
| Total equity and liabilities | 10/49 | €1,854,501 | €1,839,277 | -€15,225 | -0.8% |
| Equity | 10/15 | €1,189,696 | €1,239,301 | +€49,605 | +4.2% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €39,031 | €39,031 | = | 0.0% |
| Non-distributable reserves | 130/1 | €39,031 | €39,031 | = | 0.0% |
| Reserves not available under the articles | 1311 | €39,031 | €39,031 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,349,335 | -€1,299,730 | +€49,605 | +3.7% |
| Amounts payable | 17/49 | €664,806 | €599,976 | -€64,830 | -9.8% |
| Amounts payable after more than one year | 17 | €182,717 | €123,124 | -€59,593 | -32.6% |
| Financial debts | 170/4 | €182,717 | €123,124 | -€59,593 | -32.6% |
| Other loans | 174 | €182,717 | €123,124 | -€59,593 | -32.6% |
| Amounts payable within one year | 42/48 | €482,089 | €476,852 | -€5,237 | -1.1% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €0 | €66 | +€66 | |
| Suppliers | 440/4 | €0 | €66 | +€66 | |
| Taxes, remuneration and social security | 45 | €0 | €42 | +€42 | |
| Taxes | 450/3 | €0 | €42 | +€42 | |
| Other amounts payable | 47/48 | €482,089 | €476,744 | -€5,345 | -1.1% |
| Operating income | 70/76A | €0 | €200 | +€200 | |
| Turnover | 70 | €0 | - | = | |
| Other operating income | 74 | - | €200 | +€200 | |
| Operating charges | 60/66A | €14,764 | €9,836 | -€4,929 | -33.4% |
| Services and other goods | 61 | €13,797 | €8,837 | -€4,960 | -35.9% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Operating profit (loss) | 9901 | -€14,764 | -€9,636 | +€5,129 | +34.7% |
| Financial income | 75/76B | €67,036 | €61,422 | -€5,614 | -8.4% |
| Recurring financial income | 75 | €67,036 | €61,422 | -€5,614 | -8.4% |
| Income from financial fixed assets | 750 | €64,874 | €61,422 | -€3,452 | -5.3% |
| Income from current assets | 751 | €2,162 | €0 | -€2,162 | -100% |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €12,146 | €2,182 | -€9,964 | -82.0% |
| Recurring financial charges | 65 | €12,146 | €2,182 | -€9,964 | -82.0% |
| Debt charges | 650 | €11,853 | €1,830 | -€10,023 | -84.6% |
| Other financial charges | 652/9 | €293 | €352 | +€59 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €40,126 | €49,605 | +€9,479 | +23.6% |
| Profit (loss) for the period | 9904 | €40,126 | €49,605 | +€9,479 | +23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,126 | €49,605 | +€9,479 | +23.6% |
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 26 October 2026 via checked.be.