TRIVIUS: 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.
TRIVIUS
Largest movements
- Tangible fixed assets -€5,207
down €5,207 (-6.0%), from €86,787 to €81,580
of which Land and buildings: -€5,207
- Cash +€4,578
up €4,578 (+37.5%), from €12,198 to €16,777
mainly Depreciation (+€5,207) and Net result for the year (+€2,999)
- Receivables within one year +€1,785
up €1,785 (+58.4%), from €3,057 to €4,841
of which Trade receivables: +€2,220
- Reserves +€11,886
up €11,886 (+21.1%), from €56,321 to €68,207
of which Distributable reserves: +€11,886
- Profit (loss) carried forward -€8,887
no longer reported in 2025 (was €8,887)
- Tax, wage and social debts -€1,611
down €1,611 (-28.9%), from €5,567 to €3,956
- Gross operating margin -€7,577
down €7,577 (-36.3%), from €20,868 to €13,291
- Taxes -€1,455
down €1,455 (-57.1%), from €2,547 to €1,092
- Financial charges -€275
down €275 (-9.4%), from €2,929 to €2,654
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 | €103,021 | €103,843 | +€821 | +0.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €87,287 | €82,080 | -€5,207 | -6.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €86,787 | €81,580 | -€5,207 | -6.0% |
| Land and buildings | 22 | €86,787 | €81,580 | -€5,207 | -6.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €15,735 | €21,763 | +€6,028 | +38.3% |
| Amounts receivable within one year | 40/41 | €3,057 | €4,841 | +€1,785 | +58.4% |
| Trade receivables | 40 | €726 | €2,946 | +€2,220 | +306% |
| Other amounts receivable | 41 | €2,331 | €1,895 | -€436 | -18.7% |
| Cash at bank and in hand | 54/58 | €12,198 | €16,777 | +€4,578 | +37.5% |
| Deferred charges and accrued income | 490/1 | €480 | €145 | -€335 | -69.8% |
| Total equity and liabilities | 10/49 | €103,021 | €103,843 | +€821 | +0.8% |
| Equity | 10/15 | €71,408 | €74,407 | +€2,999 | +4.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,321 | €68,207 | +€11,886 | +21.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,461 | €66,347 | +€11,886 | +21.8% |
| Profit (loss) carried forward | 14 | €8,887 | - | -€8,887 | |
| Amounts payable | 17/49 | €31,613 | €29,436 | -€2,178 | -6.9% |
| Amounts payable within one year | 42/48 | €31,613 | €29,436 | -€2,178 | -6.9% |
| Trade debts | 44 | €11,046 | €10,480 | -€566 | -5.1% |
| Suppliers | 440/4 | €11,046 | €10,480 | -€566 | -5.1% |
| Taxes, remuneration and social security | 45 | €5,567 | €3,956 | -€1,611 | -28.9% |
| Taxes | 450/3 | €5,567 | €3,956 | -€1,611 | -28.9% |
| Other amounts payable | 47/48 | €15,000 | €15,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,207 | €5,207 | = | 0.0% |
| Other operating charges | 640/8 | €1,298 | €1,339 | +€42 | +3.2% |
| Gross operating margin | 9900 | €20,868 | €13,291 | -€7,577 | -36.3% |
| Operating profit (loss) | 9901 | €14,363 | €6,745 | -€7,619 | -53.0% |
| Financial charges | 65/66B | €2,929 | €2,654 | -€275 | -9.4% |
| Recurring financial charges | 65 | €2,929 | €2,654 | -€275 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €11,434 | €4,091 | -€7,343 | -64.2% |
| Income taxes | 67/77 | €2,547 | €1,092 | -€1,455 | -57.1% |
| Profit (loss) for the period | 9904 | €8,887 | €2,999 | -€5,888 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,887 | €2,999 | -€5,888 | -66.3% |
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.