TEBERA: 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.
TEBERA
Largest movements
- Cash -€19,822
down €19,822 (-99.9%), from €19,840 to €18
mainly Net result for the year (-€13,624) and Tax, wage and social debts (-€6,374)
- Receivables within one year +€1,244
up €1,244 (+1.3%), from €94,744 to €95,987
- Reserves -€13,624
down €13,624 (-14.8%), from €91,904 to €78,280
of which Distributable reserves: -€13,624
- Tax, wage and social debts -€6,374
down €6,374 (-39.3%), from €16,225 to €9,850
- Gross operating margin -€37,586
down €37,586, from €26,068 to -€11,518
- Taxes -€5,287
down €5,287 (-96.7%), from €5,468 to €181
- Financial charges -€1,385
down €1,385 (-43.2%), from €3,208 to €1,823
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 | €115,261 | €96,005 | -€19,255 | -16.7% |
| Current assets | 29/58 | €115,261 | €96,005 | -€19,255 | -16.7% |
| Amounts receivable within one year | 40/41 | €94,744 | €95,987 | +€1,244 | +1.3% |
| Other amounts receivable | 41 | €94,744 | €95,987 | +€1,244 | +1.3% |
| Cash at bank and in hand | 54/58 | €19,840 | €18 | -€19,822 | -99.9% |
| Deferred charges and accrued income | 490/1 | €677 | - | -€677 | |
| Total equity and liabilities | 10/49 | €115,261 | €96,005 | -€19,255 | -16.7% |
| Equity | 10/15 | €96,904 | €83,280 | -€13,624 | -14.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €91,904 | €78,280 | -€13,624 | -14.8% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €91,404 | €77,780 | -€13,624 | -14.9% |
| Amounts payable | 17/49 | €18,357 | €12,726 | -€5,631 | -30.7% |
| Amounts payable within one year | 42/48 | €18,357 | €12,726 | -€5,631 | -30.7% |
| Trade debts | 44 | €2,132 | €2,875 | +€743 | +34.9% |
| Suppliers | 440/4 | €2,132 | €2,875 | +€743 | +34.9% |
| Taxes, remuneration and social security | 45 | €16,225 | €9,850 | -€6,374 | -39.3% |
| Taxes | 450/3 | €16,225 | €9,850 | -€6,374 | -39.3% |
| Other operating charges | 640/8 | €262 | €129 | -€134 | -51.0% |
| Gross operating margin | 9900 | €26,068 | -€11,518 | -€37,586 | |
| Operating profit (loss) | 9901 | €25,806 | -€11,646 | -€37,452 | |
| Financial income | 75/76B | €20 | €27 | +€6 | +32.1% |
| Recurring financial income | 75 | €20 | €27 | +€6 | +32.1% |
| Financial charges | 65/66B | €3,208 | €1,823 | -€1,385 | -43.2% |
| Recurring financial charges | 65 | €3,208 | €1,823 | -€1,385 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | €22,618 | -€13,443 | -€36,061 | |
| Income taxes | 67/77 | €5,468 | €181 | -€5,287 | -96.7% |
| Profit (loss) for the period | 9904 | €17,150 | -€13,624 | -€30,774 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,150 | -€13,624 | -€30,774 |
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 8 October 2026 via checked.be.