A TEPELENA: 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.
A TEPELENA
Largest movements
- Receivables within one year -€8,299
down €8,299 (-93.5%), from €8,873 to €574
of which Trade receivables: -€7,150
- Cash +€8,299
up €8,299 (+332%), from €2,500 to €10,799
mainly Receivables within one year (+€8,299) and Trade debts (+€400)
- Profit (loss) carried forward -€465
down €465 (-37.7%), from €1,234 to €768
- Trade debts +€400
up €400 (+287%), from €139 to €539
- Gross operating margin +€555
up €555 (+89.4%), from -€620 to -€66
- Depreciation -€507
no longer reported in 2025 (was €507)
- Financial income -€104
no longer reported in 2025 (was €104)
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €11,373 | €11,373 | = | 0.0% |
| Current assets | 29/58 | €11,373 | €11,373 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €8,873 | €574 | -€8,299 | -93.5% |
| Trade receivables | 40 | €7,150 | - | -€7,150 | |
| Other amounts receivable | 41 | €1,723 | €574 | -€1,149 | -66.7% |
| Cash at bank and in hand | 54/58 | €2,500 | €10,799 | +€8,299 | +332% |
| Total equity and liabilities | 10/49 | €11,373 | €11,373 | = | 0.0% |
| Equity | 10/15 | €11,234 | €10,768 | -€465 | -4.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,234 | €768 | -€465 | -37.7% |
| Amounts payable | 17/49 | €139 | €605 | +€465 | +334% |
| Amounts payable within one year | 42/48 | €139 | €539 | +€400 | +287% |
| Trade debts | 44 | €139 | €539 | +€400 | +287% |
| Suppliers | 440/4 | €139 | €539 | +€400 | +287% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | - | -€507 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€620 | -€66 | +€555 | +89.4% |
| Operating profit (loss) | 9901 | -€1,514 | -€465 | +€1,049 | +69.3% |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Profit (loss) for the period before taxes | 9903 | -€1,410 | -€465 | +€944 | +67.0% |
| Profit (loss) for the period | 9904 | -€1,410 | -€465 | +€944 | +67.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,410 | -€465 | +€944 | +67.0% |
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.