High Tea: 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.
High Tea
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€10,209
down €10,209 (-8.6%), from €118,345 to €108,137
mainly Current investments (-€50,000) and Tax, wage and social debts (-€7,499)
- Receivables within one year +€7,212
up €7,212 (+44.4%), from €16,256 to €23,468
of which Trade receivables: +€5,107
- Deferred charges and accrued income +€4,110
up €4,110 (+173.1%), from €2,374 to €6,485
- Reserves +€49,946
up €49,946 (+44.0%), from €113,565 to €163,511
- Tax, wage and social debts -€7,499
down €7,499 (-46.5%), from €16,123 to €8,625
- Trade debts +€5,911
up €5,911 (+224.7%), from €2,630 to €8,541
- Gross operating margin -€7,308
down €7,308 (-9.7%), from €75,217 to €67,908
- Financial charges +€2,557
up €2,557 (+291.5%), from €877 to €3,434
- Financial income +€1,883
new in 2025: €1,883
- Taxes -€1,541
down €1,541 (-10.3%), from €15,010 to €13,469
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.
Cash bridge derived
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 | €140,319 | €189,970 | +€49,651 | +35.4% |
| Fixed assets | 21/28 | €3,343 | €1,880 | -€1,464 | -43.8% |
| Tangible fixed assets | 22/27 | €3,343 | €1,880 | -€1,464 | -43.8% |
| Furniture and vehicles | 24 | €3,343 | €992 | -€2,352 | -70.3% |
| Other tangible fixed assets | 26 | - | €888 | +€888 | |
| Current assets | 29/58 | €136,976 | €188,090 | +€51,114 | +37.3% |
| Amounts receivable within one year | 40/41 | €16,256 | €23,468 | +€7,212 | +44.4% |
| Trade receivables | 40 | €13,766 | €18,873 | +€5,107 | +37.1% |
| Other amounts receivable | 41 | €2,490 | €4,595 | +€2,105 | +84.5% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €118,345 | €108,137 | -€10,209 | -8.6% |
| Deferred charges and accrued income | 490/1 | €2,374 | €6,485 | +€4,110 | +173.1% |
| Total equity and liabilities | 10/49 | €140,319 | €189,970 | +€49,651 | +35.4% |
| Equity | 10/15 | €116,565 | €166,511 | +€49,946 | +42.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €113,565 | €163,511 | +€49,946 | +44.0% |
| Distributable reserves | 133 | €113,565 | €163,511 | +€49,946 | +44.0% |
| Amounts payable | 17/49 | €23,754 | €23,458 | -€295 | -1.2% |
| Amounts payable within one year | 42/48 | €23,754 | €22,293 | -€1,460 | -6.1% |
| Trade debts | 44 | €2,630 | €8,541 | +€5,911 | +224.7% |
| Suppliers | 440/4 | €2,630 | €8,541 | +€5,911 | +224.7% |
| Taxes, remuneration and social security | 45 | €16,123 | €8,625 | -€7,499 | -46.5% |
| Taxes | 450/3 | €16,123 | €8,625 | -€7,499 | -46.5% |
| Other amounts payable | 47/48 | €5,000 | €5,127 | +€127 | +2.5% |
| Accrued charges and deferred income | 492/3 | - | €1,165 | +€1,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,352 | €2,352 | = | 0.0% |
| Other operating charges | 640/8 | €125 | €590 | +€465 | +372.3% |
| Gross operating margin | 9900 | €75,217 | €67,908 | -€7,308 | -9.7% |
| Operating profit (loss) | 9901 | €72,740 | €64,966 | -€7,774 | -10.7% |
| Financial income | 75/76B | - | €1,883 | +€1,883 | |
| Recurring financial income | 75 | - | €1,883 | +€1,883 | |
| Financial charges | 65/66B | €877 | €3,434 | +€2,557 | +291.5% |
| Recurring financial charges | 65 | €877 | €3,434 | +€2,557 | +291.5% |
| Profit (loss) for the period before taxes | 9903 | €71,863 | €63,415 | -€8,448 | -11.8% |
| Income taxes | 67/77 | €15,010 | €13,469 | -€1,541 | -10.3% |
| Profit (loss) for the period | 9904 | €56,853 | €49,946 | -€6,907 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,853 | €49,946 | -€6,907 | -12.1% |
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 12 October 2026 via checked.be.