TEBU-BIO: 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.
What changed
TEBU-BIO
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€321,453
2024 · €19,099-€340,552
Equity
-€61,751
2024 · €259,702-€321,453
Cash
€87,974
2024 · €137,749-€49,775
Balance sheet total
€213,794
2024 · €529,978-€316,184
Largest movements
Assets
- Receivables within one year -€269,255
down €269,255 (-71.3%), from €377,520 to €108,265
of which Trade receivables: -€219,166
- Cash -€49,775
down €49,775 (-36.1%), from €137,749 to €87,974
mainly Net result for the year (-€321,453) and Tax, wage and social debts (-€17,642)
Equity and liabilities
- Profit (loss) carried forward -€321,453
down €321,453, from €27,052 to -€294,401
- Trade debts +€24,214
up €24,214 (+12.3%), from €197,348 to €221,561
- Tax, wage and social debts -€17,642
down €17,642 (-31.0%), from €56,920 to €39,278
of which Taxes: -€18,099
Income statement
- Turnover -€974,501
down €974,501 (-49.9%), from €2.0m to €979,498
- Goods and materials -€549,989
down €549,989 (-38.0%), from €1.4m to €897,759
- Services and other goods -€98,355
down €98,355 (-43.8%), from €224,768 to €126,413
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.
Result 2024
€19,099
Turnover
-€974,501
Other operating income
-€12
Goods and materials
+€549,989
Services and other goods
+€98,355
Staff costs
-€3,205
Depreciation
-€1,234
Other operating charges
+€1,495
Other operating items
-€19,674
Financial income
-€33
Financial charges
+€96
Taxes
+€8,172
Result 2025
-€321,453
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€43,620
Investment
-€6,155
Financing
€0
Cash 2024
€137,749
From operations (derived)
-€43,620
Net result for the year
-€321,453
Depreciation
+€3,107
Receivables within one year
+€269,255
Deferred charges and accrued income
+€202
Trade debts
+€24,214
Tax, wage and social debts
-€17,642
Other debts
-€1,303
Investment (derived)
-€6,155
Investment in fixed assets (net)
-€6,155
Cash 2025
€87,974
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €529,978 | €213,794 | -€316,184 | -59.7% |
| Fixed assets | 21/28 | €11,775 | €14,822 | +€3,048 | +25.9% |
| Tangible fixed assets | 22/27 | €3,525 | €6,572 | +€3,048 | +86.5% |
| Furniture and vehicles | 24 | €3,106 | €6,572 | +€3,467 | +112% |
| Other tangible fixed assets | 26 | €419 | - | -€419 | |
| Financial fixed assets | 28 | €8,250 | €8,250 | = | 0.0% |
| Other financial fixed assets | 284/8 | €8,250 | €8,250 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €8,250 | €8,250 | = | 0.0% |
| Current assets | 29/58 | €518,203 | €198,971 | -€319,232 | -61.6% |
| Amounts receivable within one year | 40/41 | €377,520 | €108,265 | -€269,255 | -71.3% |
| Trade receivables | 40 | €295,928 | €76,762 | -€219,166 | -74.1% |
| Other amounts receivable | 41 | €81,592 | €31,503 | -€50,089 | -61.4% |
| Cash at bank and in hand | 54/58 | €137,749 | €87,974 | -€49,775 | -36.1% |
| Deferred charges and accrued income | 490/1 | €2,934 | €2,732 | -€202 | -6.9% |
| Total equity and liabilities | 10/49 | €529,978 | €213,794 | -€316,184 | -59.7% |
| Equity | 10/15 | €259,702 | -€61,751 | -€321,453 | |
| Contributions | 10/11 | €211,500 | €211,500 | = | 0.0% |
| Capital | 10 | €211,500 | €211,500 | = | 0.0% |
| Issued capital | 100 | €211,500 | €211,500 | = | 0.0% |
| Reserves | 13 | €21,150 | €21,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21,150 | €21,150 | = | 0.0% |
| Legal reserve | 130 | €21,150 | €21,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,052 | -€294,401 | -€321,453 | |
| Amounts payable | 17/49 | €270,276 | €275,545 | +€5,269 | +1.9% |
| Amounts payable within one year | 42/48 | €270,276 | €275,545 | +€5,269 | +1.9% |
| Trade debts | 44 | €197,348 | €221,561 | +€24,214 | +12.3% |
| Suppliers | 440/4 | €197,348 | €221,561 | +€24,214 | +12.3% |
| Taxes, remuneration and social security | 45 | €56,920 | €39,278 | -€17,642 | -31.0% |
| Taxes | 450/3 | €27,491 | €9,392 | -€18,099 | -65.8% |
| Remuneration and social security | 454/9 | €29,429 | €29,886 | +€457 | +1.6% |
| Other amounts payable | 47/48 | €16,008 | €14,705 | -€1,303 | -8.1% |
| Operating income | 70/76A | €1,957,445 | €982,933 | -€974,512 | -49.8% |
| Turnover | 70 | €1,953,998 | €979,498 | -€974,501 | -49.9% |
| Other operating income | 74 | €3,447 | €3,435 | -€12 | -0.3% |
| Operating charges | 60/66A | €1,929,791 | €1,304,065 | -€625,726 | -32.4% |
| Goods for resale, raw materials and consumables | 60 | €1,447,748 | €897,759 | -€549,989 | -38.0% |
| Purchases | 600/8 | €1,447,748 | €897,759 | -€549,989 | -38.0% |
| Services and other goods | 61 | €224,768 | €126,413 | -€98,355 | -43.8% |
| Remuneration, social security and pensions | 62 | €253,194 | €256,398 | +€3,205 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,873 | €3,107 | +€1,234 | +65.9% |
| Other operating charges | 640/8 | €2,209 | €714 | -€1,495 | -67.7% |
| Non-recurring operating charges | 66A | - | €19,674 | +€19,674 | |
| Operating profit (loss) | 9901 | €27,654 | -€321,133 | -€348,786 | |
| Financial income | 75/76B | €34 | €1 | -€33 | -97.0% |
| Recurring financial income | 75 | €34 | €1 | -€33 | -97.0% |
| Other financial income | 752/9 | €34 | €1 | -€33 | -97.0% |
| Financial charges | 65/66B | €252 | €157 | -€96 | -37.9% |
| Recurring financial charges | 65 | €252 | €157 | -€96 | -37.9% |
| Other financial charges | 652/9 | €252 | €157 | -€96 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €27,436 | -€321,288 | -€348,724 | |
| Income taxes | 67/77 | €8,337 | €165 | -€8,172 | -98.0% |
| Taxes | 670/3 | €8,337 | €165 | -€8,172 | -98.0% |
| Profit (loss) for the period | 9904 | €19,099 | -€321,453 | -€340,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,099 | -€321,453 | -€340,552 |
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 15 October 2026 via checked.be.