TEBYSCO: 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.
TEBYSCO
Largest movements
- Cash -€22,542
down €22,542 (-35.8%), from €62,985 to €40,444
mainly Receivables within one year (-€19,955) and Accrued charges and deferred income (-€10,381)
- Receivables within one year +€19,955
up €19,955 (+114%), from €17,561 to €37,516
of which Other amounts receivable: +€32,516
- Tangible fixed assets -€19,211
down €19,211 (-25.0%), from €76,739 to €57,528
of which Furniture and vehicles: -€18,256
- Accrued charges and deferred income -€10,381
down €10,381 (-100%), from €10,381 to €0
- Tax, wage and social debts -€7,253
down €7,253 (-99.1%), from €7,320 to €67
of which Taxes: -€6,253
- Other debts -€3,944
down €3,944 (-33.9%), from €11,623 to €7,679
- Gross operating margin -€31,127
down €31,127 (-61.6%), from €50,536 to €19,409
- Taxes -€5,198
down €5,198 (-94.1%), from €5,523 to €325
- Depreciation +€1,848
up €1,848 (+10.6%), from €17,363 to €19,211
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 | €158,645 | €136,696 | -€21,949 | -13.8% |
| Fixed assets | 21/28 | €76,888 | €57,528 | -€19,360 | -25.2% |
| Tangible fixed assets | 22/27 | €76,739 | €57,528 | -€19,211 | -25.0% |
| Plant, machinery and equipment | 23 | €3,913 | €2,959 | -€954 | -24.4% |
| Furniture and vehicles | 24 | €72,826 | €54,569 | -€18,256 | -25.1% |
| Financial fixed assets | 28 | €149 | €0 | -€149 | -100% |
| Current assets | 29/58 | €81,757 | €79,168 | -€2,589 | -3.2% |
| Amounts receivable within one year | 40/41 | €17,561 | €37,516 | +€19,955 | +114% |
| Trade receivables | 40 | €12,561 | €0 | -€12,561 | -100% |
| Other amounts receivable | 41 | €5,000 | €37,516 | +€32,516 | +650% |
| Cash at bank and in hand | 54/58 | €62,985 | €40,444 | -€22,542 | -35.8% |
| Deferred charges and accrued income | 490/1 | €1,211 | €1,209 | -€2 | -0.2% |
| Total equity and liabilities | 10/49 | €158,645 | €136,696 | -€21,949 | -13.8% |
| Equity | 10/15 | €127,992 | €127,610 | -€381 | -0.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €109,442 | €109,060 | -€381 | -0.3% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €107,582 | €109,060 | +€1,479 | +1.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €30,654 | €9,086 | -€21,568 | -70.4% |
| Amounts payable within one year | 42/48 | €20,273 | €9,086 | -€11,187 | -55.2% |
| Trade debts | 44 | €1,329 | €1,339 | +€10 | +0.7% |
| Suppliers | 440/4 | €1,329 | €1,339 | +€10 | +0.7% |
| Taxes, remuneration and social security | 45 | €7,320 | €67 | -€7,253 | -99.1% |
| Taxes | 450/3 | €6,320 | €67 | -€6,253 | -98.9% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €11,623 | €7,679 | -€3,944 | -33.9% |
| Accrued charges and deferred income | 492/3 | €10,381 | €0 | -€10,381 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,363 | €19,211 | +€1,848 | +10.6% |
| Other operating charges | 640/8 | €1,032 | €664 | -€368 | -35.7% |
| Gross operating margin | 9900 | €50,536 | €19,409 | -€31,127 | -61.6% |
| Operating profit (loss) | 9901 | €32,142 | -€465 | -€32,607 | |
| Financial income | 75/76B | €179 | €567 | +€387 | +216% |
| Recurring financial income | 75 | €179 | €567 | +€387 | +216% |
| Financial charges | 65/66B | €181 | €158 | -€23 | -12.7% |
| Recurring financial charges | 65 | €181 | €158 | -€23 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €32,140 | -€57 | -€32,197 | |
| Income taxes | 67/77 | €5,523 | €325 | -€5,198 | -94.1% |
| Profit (loss) for the period | 9904 | €26,617 | -€381 | -€26,998 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,617 | -€381 | -€26,998 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.