TEGANO: 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.
TEGANO
Largest movements
- Tangible fixed assets +€39,747
up €39,747 (+18677.2%), from €213 to €39,960
- Cash +€39,491
up €39,491 (+280.8%), from €14,063 to €53,554
mainly Trade debts (+€63,673) and Net result for the year (+€24,694)
- Receivables within one year +€19,991
up €19,991 (+68.9%), from €29,015 to €49,006
of which Trade receivables: +€25,372
- Trade debts +€63,673
up €63,673 (+891.3%), from €7,144 to €70,817
- Profit (loss) carried forward +€24,694
up €24,694 (+52.3%), from €47,203 to €71,897
- Tax, wage and social debts +€9,160
up €9,160 (+885.8%), from €1,034 to €10,194
- Gross operating margin +€31,957
up €31,957 (+871.1%), from €3,669 to €35,626
- Taxes +€8,722
up €8,722 (+1185.3%), from €736 to €9,458
- Other operating charges +€1,341
new in 2025: €1,341
- Financial charges -€781
down €781, from €339 to -€442
- Financial income -€621
down €621 (-97.4%), from €638 to €16
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 | €77,764 | €176,993 | +€99,229 | +127.6% |
| Fixed assets | 21/28 | €213 | €39,960 | +€39,747 | +18677.2% |
| Tangible fixed assets | 22/27 | €213 | €39,960 | +€39,747 | +18677.2% |
| Furniture and vehicles | 24 | €213 | €39,960 | +€39,747 | +18677.2% |
| Current assets | 29/58 | €77,551 | €137,033 | +€59,482 | +76.7% |
| Stocks and contracts in progress | 3 | €34,472 | €34,472 | = | 0.0% |
| Contracts in progress | 37 | €34,472 | €34,472 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,015 | €49,006 | +€19,991 | +68.9% |
| Trade receivables | 40 | €17,157 | €42,529 | +€25,372 | +147.9% |
| Other amounts receivable | 41 | €11,858 | €6,477 | -€5,381 | -45.4% |
| Cash at bank and in hand | 54/58 | €14,063 | €53,554 | +€39,491 | +280.8% |
| Total equity and liabilities | 10/49 | €77,764 | €176,993 | +€99,229 | +127.6% |
| Equity | 10/15 | €58,220 | €82,914 | +€24,694 | +42.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,818 | €4,818 | = | 0.0% |
| Non-distributable reserves | 130/1 | €643 | €643 | = | 0.0% |
| Reserves not available under the articles | 1311 | €643 | €643 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,174 | €4,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,203 | €71,897 | +€24,694 | +52.3% |
| Amounts payable | 17/49 | €19,543 | €94,078 | +€74,535 | +381.4% |
| Amounts payable within one year | 42/48 | €19,543 | €94,078 | +€74,535 | +381.4% |
| Trade debts | 44 | €7,144 | €70,817 | +€63,673 | +891.3% |
| Suppliers | 440/4 | €7,144 | €70,817 | +€63,673 | +891.3% |
| Advances received on contracts in progress | 46 | €11,365 | €11,959 | +€593 | +5.2% |
| Taxes, remuneration and social security | 45 | €1,034 | €10,194 | +€9,160 | +885.8% |
| Taxes | 450/3 | €1,034 | €10,194 | +€9,160 | +885.8% |
| Other amounts payable | 47/48 | - | €1,109 | +€1,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €592 | -€129 | -17.9% |
| Other operating charges | 640/8 | - | €1,341 | +€1,341 | |
| Gross operating margin | 9900 | €3,669 | €35,626 | +€31,957 | +871.1% |
| Operating profit (loss) | 9901 | €2,948 | €33,694 | +€30,746 | +1043.0% |
| Financial income | 75/76B | €638 | €16 | -€621 | -97.4% |
| Recurring financial income | 75 | €638 | €16 | -€621 | -97.4% |
| Financial charges | 65/66B | €339 | -€442 | -€781 | |
| Recurring financial charges | 65 | €339 | -€442 | -€781 | |
| Profit (loss) for the period before taxes | 9903 | €3,247 | €34,152 | +€30,906 | +951.9% |
| Income taxes | 67/77 | €736 | €9,458 | +€8,722 | +1185.3% |
| Profit (loss) for the period | 9904 | €2,511 | €24,694 | +€22,183 | +883.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,511 | €24,694 | +€22,183 | +883.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.