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Té Concept: what changed

Two fiscal 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.

What changed

Té Concept

BE 0803.476.140
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€97,146
2024 · €137,168-€40,022
Equity
€237,314
2024 · €140,168+€97,146
Cash
€122,191
2024 · €121,143+€1,048
Balance sheet total
€274,946
2024 · €189,880+€85,067

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€88,341

    up €88,341 (+401.9%), from €21,983 to €110,324

    of which Other amounts receivable: +€78,364

  • Tangible fixed assets -€3,999

    down €3,999 (-8.7%), from €45,985 to €41,986

    of which Furniture and vehicles: -€2,665

Equity and liabilities
  • Profit (loss) carried forward +€97,146

    up €97,146 (+70.8%), from €137,168 to €234,314

  • Tax, wage and social debts -€8,501

    down €8,501 (-18.8%), from €45,324 to €36,823

  • Trade debts -€2,810

    down €2,810 (-77.6%), from €3,619 to €809

Income statement
  • Gross operating margin -€50,377

    down €50,377 (-27.7%), from €182,180 to €131,802

  • Taxes -€13,104

    down €13,104 (-31.3%), from €41,927 to €28,823

  • Depreciation +€3,239

    up €3,239 (+131.5%), from €2,464 to €5,703

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €137,168
Gross operating margin -€50,377
Depreciation -€3,239
Other operating charges -€192
Financial income -€164
Financial charges +€847
Taxes +€13,104
Result 2025 €97,146

Cash bridge derived

cash 2024 to 2025

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.

From operations +€2,753
Investment -€1,704
Financing €0
Cash 2024 €121,143
Net result for the year +€97,146
Depreciation +€5,703
Receivables within one year -€88,341
Deferred charges and accrued income +€324
Trade debts -€2,810
Tax, wage and social debts -€8,501
Other debts -€768
Investment in fixed assets (net) -€1,704
Cash 2025 €122,191
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €189,880 €274,946 +€85,067 +44.8%
Fixed assets 21/28 €45,985 €41,986 -€3,999 -8.7%
Tangible fixed assets 22/27 €45,985 €41,986 -€3,999 -8.7%
Land and buildings 22 €33,918 €32,732 -€1,186 -3.5%
Plant, machinery and equipment 23 €568 €419 -€148 -26.1%
Furniture and vehicles 24 €11,499 €8,834 -€2,665 -23.2%
Current assets 29/58 €143,895 €232,960 +€89,066 +61.9%
Amounts receivable within one year 40/41 €21,983 €110,324 +€88,341 +401.9%
Trade receivables 40 €21,983 €31,960 +€9,977 +45.4%
Other amounts receivable 41 - €78,364 +€78,364
Cash at bank and in hand 54/58 €121,143 €122,191 +€1,048 +0.9%
Deferred charges and accrued income 490/1 €769 €445 -€324 -42.1%
Total equity and liabilities 10/49 €189,880 €274,946 +€85,067 +44.8%
Equity 10/15 €140,168 €237,314 +€97,146 +69.3%
Contributions 10/11 €3,000 €3,000 = 0.0%
Profit (loss) carried forward 14 €137,168 €234,314 +€97,146 +70.8%
Amounts payable 17/49 €49,712 €37,632 -€12,079 -24.3%
Amounts payable within one year 42/48 €49,712 €37,632 -€12,079 -24.3%
Trade debts 44 €3,619 €809 -€2,810 -77.6%
Suppliers 440/4 €3,619 €809 -€2,810 -77.6%
Taxes, remuneration and social security 45 €45,324 €36,823 -€8,501 -18.8%
Taxes 450/3 €45,324 €36,823 -€8,501 -18.8%
Other amounts payable 47/48 €768 - -€768
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €2,464 €5,703 +€3,239 +131.5%
Other operating charges 640/8 - €192 +€192
Gross operating margin 9900 €182,180 €131,802 -€50,377 -27.7%
Operating profit (loss) 9901 €179,716 €125,907 -€53,809 -29.9%
Financial income 75/76B €320 €157 -€164 -51.1%
Recurring financial income 75 €320 €157 -€164 -51.1%
Financial charges 65/66B €941 €94 -€847 -90.0%
Recurring financial charges 65 €941 €94 -€847 -90.0%
Profit (loss) for the period before taxes 9903 €179,095 €125,969 -€53,126 -29.7%
Income taxes 67/77 €41,927 €28,823 -€13,104 -31.3%
Profit (loss) for the period 9904 €137,168 €97,146 -€40,022 -29.2%
Profit (loss) for the period to be appropriated 9905 €137,168 €97,146 -€40,022 -29.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.