Tea Biscuit: 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.
Tea Biscuit
Largest movements
- Tangible fixed assets +€33,296
up €33,296 (+317.1%), from €10,499 to €43,796
of which Furniture and vehicles: +€31,184
- Cash +€5,887
up €5,887 (+513.7%), from €1,146 to €7,033
mainly Other debts (+€70,240) and Stocks and contracts (+€3,720)
- Stocks and contracts -€3,720
no longer reported in 2025 (was €3,720)
- Other debts +€70,240
up €70,240 (+1372.3%), from €5,118 to €75,358
- Debts after one year -€10,254
no longer reported in 2025 (was €10,254)
- Trade debts -€9,776
no longer reported in 2025 (was €9,776)
- Profit (loss) carried forward -€6,789
down €6,789 (-34.8%), from -€19,503 to -€26,292
- Current portion of long-term debt -€4,319
no longer reported in 2025 (was €4,319)
- Gross operating margin +€14,014
up €14,014 (+95.6%), from -€14,658 to -€643
- Other operating charges +€3,430
up €3,430 (+4005.3%), from €86 to €3,515
- Financial charges -€1,926
down €1,926 (-62.2%), from €3,095 to €1,169
- Depreciation -€296
down €296 (-16.8%), from €1,763 to €1,466
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 | €17,115 | €52,067 | +€34,952 | +204.2% |
| Fixed assets | 21/28 | €10,499 | €43,796 | +€33,296 | +317.1% |
| Tangible fixed assets | 22/27 | €10,499 | €43,796 | +€33,296 | +317.1% |
| Plant, machinery and equipment | 23 | €3,395 | €5,507 | +€2,112 | +62.2% |
| Furniture and vehicles | 24 | €7,104 | €38,288 | +€31,184 | +439.0% |
| Current assets | 29/58 | €6,616 | €8,271 | +€1,655 | +25.0% |
| Stocks and contracts in progress | 3 | €3,720 | - | -€3,720 | |
| Stocks | 30/36 | €3,720 | - | -€3,720 | |
| Amounts receivable within one year | 40/41 | €1,700 | €1,238 | -€462 | -27.2% |
| Trade receivables | 40 | €1,700 | €513 | -€1,187 | -69.8% |
| Other amounts receivable | 41 | - | €725 | +€725 | |
| Cash at bank and in hand | 54/58 | €1,146 | €7,033 | +€5,887 | +513.7% |
| Deferred charges and accrued income | 490/1 | €49 | - | -€49 | |
| Total equity and liabilities | 10/49 | €17,115 | €52,067 | +€34,952 | +204.2% |
| Equity | 10/15 | -€16,503 | -€23,292 | -€6,789 | -41.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,503 | -€26,292 | -€6,789 | -34.8% |
| Amounts payable | 17/49 | €33,618 | €75,358 | +€41,740 | +124.2% |
| Amounts payable after more than one year | 17 | €10,254 | - | -€10,254 | |
| Financial debts | 170/4 | €10,254 | - | -€10,254 | |
| Amounts payable within one year | 42/48 | €23,364 | €75,358 | +€51,994 | +222.5% |
| Current portion of amounts payable after more than one year | 42 | €4,319 | - | -€4,319 | |
| Trade debts | 44 | €9,776 | - | -€9,776 | |
| Suppliers | 440/4 | €9,776 | - | -€9,776 | |
| Taxes, remuneration and social security | 45 | €4,150 | - | -€4,150 | |
| Taxes | 450/3 | €1,150 | - | -€1,150 | |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €5,118 | €75,358 | +€70,240 | +1372.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €1,466 | -€296 | -16.8% |
| Other operating charges | 640/8 | €86 | €3,515 | +€3,430 | +4005.3% |
| Gross operating margin | 9900 | -€14,658 | -€643 | +€14,014 | +95.6% |
| Operating profit (loss) | 9901 | -€16,506 | -€5,625 | +€10,881 | +65.9% |
| Financial income | 75/76B | €99 | €5 | -€93 | -94.6% |
| Recurring financial income | 75 | €99 | €5 | -€93 | -94.6% |
| Financial charges | 65/66B | €3,095 | €1,169 | -€1,926 | -62.2% |
| Recurring financial charges | 65 | €3,095 | €1,169 | -€1,926 | -62.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,503 | -€6,789 | +€12,714 | +65.2% |
| Profit (loss) for the period | 9904 | -€19,503 | -€6,789 | +€12,714 | +65.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,503 | -€6,789 | +€12,714 | +65.2% |
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 10 October 2026 via checked.be.