TALENT TESTER: what changed
TALENT TESTER
Largest movements
- Tangible fixed assets +€16,490
up €16,490 (+79.5%), from €20,731 to €37,221
- Cash +€10,023
up €10,023 (+266%), from €3,767 to €13,791
mainly Net result for the year (+€17,099) and Depreciation (+€10,305)
- Deferred charges and accrued income +€1,408
up €1,408 (+1,526%), from €92 to €1,500
- Receivables within one year -€694
down €694 (-34.0%), from €2,041 to €1,347
of which Trade receivables: -€1,094
- Reserves +€17,000
new in 2025: €17,000
- Trade debts +€6,449
up €6,449 (+216%), from €2,981 to €9,430
- Tax, wage and social debts +€3,888
up €3,888 (+200%), from €1,943 to €5,831
- Short-term financial debts -€963
down €963 (-55.4%), from €1,738 to €775
- Other debts +€754
up €754 (+6.5%), from €11,524 to €12,278
- Gross operating margin -€6,616
down €6,616 (-16.3%), from €40,658 to €34,042
- Taxes +€4,915
new in 2025: €4,915
- Depreciation +€3,429
up €3,429 (+49.9%), from €6,876 to €10,305
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €26,632 | €53,858 | +€27,227 | +102% |
| Fixed assets | 21/28 | €20,731 | €37,221 | +€16,490 | +79.5% |
| Tangible fixed assets | 22/27 | €20,731 | €37,221 | +€16,490 | +79.5% |
| Plant, machinery and equipment | 23 | €20,731 | €37,221 | +€16,490 | +79.5% |
| Current assets | 29/58 | €5,900 | €16,638 | +€10,737 | +182% |
| Amounts receivable within one year | 40/41 | €2,041 | €1,347 | -€694 | -34.0% |
| Trade receivables | 40 | €1,547 | €454 | -€1,094 | -70.7% |
| Other amounts receivable | 41 | €494 | €894 | +€400 | +81.1% |
| Cash at bank and in hand | 54/58 | €3,767 | €13,791 | +€10,023 | +266% |
| Deferred charges and accrued income | 490/1 | €92 | €1,500 | +€1,408 | +1,526% |
| Total equity and liabilities | 10/49 | €26,632 | €53,858 | +€27,227 | +102% |
| Equity | 10/15 | €8,445 | €25,545 | +€17,099 | +202% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €17,000 | +€17,000 | |
| Distributable reserves | 133 | - | €17,000 | +€17,000 | |
| Profit (loss) carried forward | 14 | €2,245 | €2,345 | +€99 | +4.4% |
| Amounts payable | 17/49 | €18,186 | €28,314 | +€10,128 | +55.7% |
| Amounts payable within one year | 42/48 | €18,186 | €28,314 | +€10,128 | +55.7% |
| Financial debts | 43 | €1,738 | €775 | -€963 | -55.4% |
| Credit institutions | 430/8 | €1,738 | €775 | -€963 | -55.4% |
| Trade debts | 44 | €2,981 | €9,430 | +€6,449 | +216% |
| Suppliers | 440/4 | €2,981 | €9,430 | +€6,449 | +216% |
| Taxes, remuneration and social security | 45 | €1,943 | €5,831 | +€3,888 | +200% |
| Taxes | 450/3 | €1,943 | €5,831 | +€3,888 | +200% |
| Other amounts payable | 47/48 | €11,524 | €12,278 | +€754 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,876 | €10,305 | +€3,429 | +49.9% |
| Other operating charges | 640/8 | €1,061 | €749 | -€313 | -29.5% |
| Gross operating margin | 9900 | €40,658 | €34,042 | -€6,616 | -16.3% |
| Operating profit (loss) | 9901 | €32,720 | €22,988 | -€9,732 | -29.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,002 | €974 | -€28 | -2.8% |
| Recurring financial charges | 65 | €1,002 | €974 | -€28 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €31,718 | €22,014 | -€9,704 | -30.6% |
| Income taxes | 67/77 | - | €4,915 | +€4,915 | |
| Profit (loss) for the period | 9904 | €31,718 | €17,099 | -€14,619 | -46.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,718 | €17,099 | -€14,619 | -46.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.