La Tenségrale: 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.
La Tenségrale
Largest movements
- Cash +€22,177
up €22,177 (+101%), from €22,048 to €44,225
mainly Net result for the year (+€24,536) and Depreciation (+€7,680)
- Tangible fixed assets -€7,680
down €7,680 (-47.4%), from €16,191 to €8,511
- Deferred charges and accrued income +€7,214
up €7,214 (+435%), from €1,660 to €8,873
- Profit (loss) carried forward +€23,703
up €23,703 (+129%), from €18,429 to €42,132
- Other debts -€4,411
down €4,411 (-22.8%), from €19,340 to €14,929
- Tax, wage and social debts +€1,253
up €1,253 (+83.0%), from €1,509 to €2,761
- Accrued charges and deferred income +€1,162
new in 2025: €1,162
- Gross operating margin +€8,509
up €8,509 (+26.0%), from €32,685 to €41,194
- Taxes +€1,381
up €1,381 (+21.5%), from €6,433 to €7,814
- Financial charges +€1,185
up €1,185 (+1,016%), from €117 to €1,302
- Depreciation +€831
up €831 (+12.1%), from €6,848 to €7,680
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 | €39,898 | €61,609 | +€21,711 | +54.4% |
| Fixed assets | 21/28 | €16,191 | €8,511 | -€7,680 | -47.4% |
| Tangible fixed assets | 22/27 | €16,191 | €8,511 | -€7,680 | -47.4% |
| Furniture and vehicles | 24 | €16,191 | €8,511 | -€7,680 | -47.4% |
| Current assets | 29/58 | €23,707 | €53,098 | +€29,391 | +124% |
| Cash at bank and in hand | 54/58 | €22,048 | €44,225 | +€22,177 | +101% |
| Deferred charges and accrued income | 490/1 | €1,660 | €8,873 | +€7,214 | +435% |
| Total equity and liabilities | 10/49 | €39,898 | €61,609 | +€21,711 | +54.4% |
| Equity | 10/15 | €18,929 | €42,632 | +€23,703 | +125% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,429 | €42,132 | +€23,703 | +129% |
| Amounts payable | 17/49 | €20,970 | €18,978 | -€1,992 | -9.5% |
| Amounts payable within one year | 42/48 | €20,970 | €17,816 | -€3,154 | -15.0% |
| Trade debts | 44 | €121 | €125 | +€4 | +3.3% |
| Suppliers | 440/4 | €121 | €125 | +€4 | +3.3% |
| Taxes, remuneration and social security | 45 | €1,509 | €2,761 | +€1,253 | +83.0% |
| Taxes | 450/3 | €1,509 | €2,761 | +€1,253 | +83.0% |
| Other amounts payable | 47/48 | €19,340 | €14,929 | -€4,411 | -22.8% |
| Accrued charges and deferred income | 492/3 | - | €1,162 | +€1,162 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,848 | €7,680 | +€831 | +12.1% |
| Gross operating margin | 9900 | €32,685 | €41,194 | +€8,509 | +26.0% |
| Operating profit (loss) | 9901 | €25,837 | €33,515 | +€7,678 | +29.7% |
| Financial income | 75/76B | - | €138 | +€138 | |
| Recurring financial income | 75 | - | €138 | +€138 | |
| Financial charges | 65/66B | €117 | €1,302 | +€1,185 | +1,016% |
| Recurring financial charges | 65 | €117 | €1,302 | +€1,185 | +1,016% |
| Profit (loss) for the period before taxes | 9903 | €25,720 | €32,350 | +€6,630 | +25.8% |
| Income taxes | 67/77 | €6,433 | €7,814 | +€1,381 | +21.5% |
| Profit (loss) for the period | 9904 | €19,288 | €24,536 | +€5,249 | +27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,288 | €24,536 | +€5,249 | +27.2% |
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 16 October 2026 via checked.be.