TEA IMPORT VAN AELST: 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 IMPORT VAN AELST
Largest movements
- Cash +€51,480
up €51,480 (+24.4%), from €211,025 to €262,505
mainly Net result for the year (+€44,175) and Depreciation (+€16,489)
- Tangible fixed assets -€16,489
down €16,489 (-23.3%), from €70,840 to €54,351
of which Furniture and vehicles: -€15,293
- Receivables within one year +€11,229
up €11,229 (+18.1%), from €61,967 to €73,196
of which Trade receivables: +€11,927
- Stocks and contracts -€6,057
down €6,057 (-12.3%), from €49,164 to €43,107
- Reserves +€44,175
up €44,175 (+14.1%), from €313,100 to €357,275
- Trade debts -€9,018
down €9,018 (-35.4%), from €25,448 to €16,430
- Tax, wage and social debts +€6,789
up €6,789 (+28.8%), from €23,603 to €30,392
of which Taxes: +€6,771
- Depreciation +€2,742
up €2,742 (+19.9%), from €13,747 to €16,489
- Gross operating margin +€1,970
up €1,970 (+2.4%), from €81,091 to €83,061
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 | €394,952 | €435,079 | +€40,128 | +10.2% |
| Fixed assets | 21/28 | €71,340 | €54,851 | -€16,489 | -23.1% |
| Tangible fixed assets | 22/27 | €70,840 | €54,351 | -€16,489 | -23.3% |
| Plant, machinery and equipment | 23 | €5,202 | €4,005 | -€1,196 | -23.0% |
| Furniture and vehicles | 24 | €65,638 | €50,345 | -€15,293 | -23.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €323,612 | €380,228 | +€56,617 | +17.5% |
| Stocks and contracts in progress | 3 | €49,164 | €43,107 | -€6,057 | -12.3% |
| Stocks | 30/36 | €49,164 | €43,107 | -€6,057 | -12.3% |
| Amounts receivable within one year | 40/41 | €61,967 | €73,196 | +€11,229 | +18.1% |
| Trade receivables | 40 | €61,269 | €73,196 | +€11,927 | +19.5% |
| Other amounts receivable | 41 | €698 | €0 | -€698 | -100% |
| Cash at bank and in hand | 54/58 | €211,025 | €262,505 | +€51,480 | +24.4% |
| Deferred charges and accrued income | 490/1 | €1,455 | €1,420 | -€35 | -2.4% |
| Total equity and liabilities | 10/49 | €394,952 | €435,079 | +€40,128 | +10.2% |
| Equity | 10/15 | €337,890 | €382,065 | +€44,175 | +13.1% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €313,100 | €357,275 | +€44,175 | +14.1% |
| Distributable reserves | 133 | €313,100 | €357,275 | +€44,175 | +14.1% |
| Amounts payable | 17/49 | €57,062 | €53,015 | -€4,047 | -7.1% |
| Amounts payable within one year | 42/48 | €57,062 | €53,015 | -€4,047 | -7.1% |
| Trade debts | 44 | €25,448 | €16,430 | -€9,018 | -35.4% |
| Suppliers | 440/4 | €25,448 | €16,430 | -€9,018 | -35.4% |
| Taxes, remuneration and social security | 45 | €23,603 | €30,392 | +€6,789 | +28.8% |
| Taxes | 450/3 | €21,362 | €28,134 | +€6,771 | +31.7% |
| Remuneration and social security | 454/9 | €2,241 | €2,259 | +€17 | +0.8% |
| Other amounts payable | 47/48 | €8,010 | €6,192 | -€1,818 | -22.7% |
| Non-recurring operating income | 76A | €413 | €0 | -€413 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,747 | €16,489 | +€2,742 | +19.9% |
| Other operating charges | 640/8 | €636 | €578 | -€58 | -9.1% |
| Gross operating margin | 9900 | €81,091 | €83,061 | +€1,970 | +2.4% |
| Operating profit (loss) | 9901 | €66,708 | €65,994 | -€714 | -1.1% |
| Financial income | 75/76B | €28 | €25 | -€3 | -11.8% |
| Recurring financial income | 75 | €28 | €25 | -€3 | -11.8% |
| Financial charges | 65/66B | €290 | €996 | +€706 | +243% |
| Recurring financial charges | 65 | €290 | €996 | +€706 | +243% |
| Profit (loss) for the period before taxes | 9903 | €66,446 | €65,023 | -€1,423 | -2.1% |
| Income taxes | 67/77 | €21,353 | €20,848 | -€504 | -2.4% |
| Profit (loss) for the period | 9904 | €45,094 | €44,175 | -€919 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,094 | €44,175 | -€919 | -2.0% |
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 27 October 2026 via checked.be.