DEN TEIRLING: 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.
DEN TEIRLING
Largest movements
- Cash -€2,468
down €2,468 (-3.6%), from €67,720 to €65,253
mainly Net result for the year (-€8,118) and Receivables within one year (-€1,191)
- Receivables within one year +€1,191
up €1,191 (+8.1%), from €14,726 to €15,917
of which Other amounts receivable: +€1,551
- Debts within one year +€5,999
up €5,999 (+12.9%), from €46,406 to €52,405
of which Tax, wage and social debts: +€4,541
- Profit (loss) carried forward -€4,213
no longer reported in 2025 (was €4,213)
- Reserves -€3,905
down €3,905 (-9.0%), from €43,164 to €39,259
- Staff costs +€26,507
up €26,507 (+13.1%), from €202,772 to €229,279
- Gross operating margin +€14,642
up €14,642 (+7.1%), from €207,162 to €221,804
- Purchases and services -€6,215
down €6,215 (-5.4%), from €115,101 to €108,886
- Turnover -€4,697
down €4,697 (-18.5%), from €25,438 to €20,740
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 | €93,783 | €91,767 | -€2,016 | -2.1% |
| Fixed assets | 21/28 | €5,597 | €5,535 | -€62 | -1.1% |
| Tangible fixed assets | 22/27 | €62 | - | -€62 | |
| Plant, machinery and equipment | 23 | €62 | - | -€62 | |
| Financial fixed assets | 28 | €5,535 | €5,535 | = | 0.0% |
| Current assets | 29/58 | €88,186 | €86,232 | -€1,954 | -2.2% |
| Amounts receivable within one year | 40/41 | €14,726 | €15,917 | +€1,191 | +8.1% |
| Trade receivables | 40 | €360 | - | -€360 | |
| Other amounts receivable | 41 | €14,366 | €15,917 | +€1,551 | +10.8% |
| Cash at bank and in hand | 54/58 | €67,720 | €65,253 | -€2,468 | -3.6% |
| Deferred charges and accrued income | 490/1 | €5,739 | €5,063 | -€677 | -11.8% |
| Total equity and liabilities | 10/49 | €93,783 | €91,767 | -€2,016 | -2.1% |
| Equity | 10/15 | €47,377 | €39,259 | -€8,118 | -17.1% |
| Reserves | 13 | €43,164 | €39,259 | -€3,905 | -9.0% |
| Profit (loss) carried forward | 14 | €4,213 | - | -€4,213 | |
| Amounts payable | 17/49 | €46,406 | €52,508 | +€6,102 | +13.1% |
| Amounts payable within one year | 42/48 | €46,406 | €52,405 | +€5,999 | +12.9% |
| Trade debts | 44 | €8,894 | €10,451 | +€1,558 | +17.5% |
| Suppliers | 440/4 | €8,894 | €10,451 | +€1,558 | +17.5% |
| Taxes, remuneration and social security | 45 | €37,162 | €41,703 | +€4,541 | +12.2% |
| Taxes | 450/3 | €2,340 | €2,029 | -€311 | -13.3% |
| Remuneration and social security | 454/9 | €34,823 | €39,674 | +€4,852 | +13.9% |
| Accrued charges and deferred income | 492/3 | - | €104 | +€104 | |
| Turnover | 70 | €25,438 | €20,740 | -€4,697 | -18.5% |
| Membership fees, donations, legacies and grants | 73 | €294,997 | €308,053 | +€13,055 | +4.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €115,101 | €108,886 | -€6,215 | -5.4% |
| Remuneration, social security and pensions | 62 | €202,772 | €229,279 | +€26,507 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62 | €62 | = | 0.0% |
| Other operating charges | 640/8 | - | €380 | +€380 | |
| Gross operating margin | 9900 | €207,162 | €221,804 | +€14,642 | +7.1% |
| Operating profit (loss) | 9901 | €4,329 | -€7,916 | -€12,245 | |
| Financial income | 75/76B | €257 | €180 | -€77 | -30.1% |
| Recurring financial income | 75 | €257 | €180 | -€77 | -30.1% |
| Financial charges | 65/66B | €373 | €381 | +€8 | +2.1% |
| Recurring financial charges | 65 | €373 | €381 | +€8 | +2.1% |
| Profit (loss) for the period before taxes | 9903 | €4,213 | -€8,118 | -€12,331 | |
| Profit (loss) for the period | 9904 | €4,213 | -€8,118 | -€12,331 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,213 | -€8,118 | -€12,331 |
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 1 November 2026 via checked.be.