TEGELS COFFE: 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.
TEGELS COFFE
Largest movements
- Receivables within one year +€40,277
up €40,277 (+309%), from €13,027 to €53,303
of which Trade receivables: +€27,164
- Tangible fixed assets -€29,832
down €29,832 (-31.5%), from €94,696 to €64,864
- Stocks and contracts +€3,719
up €3,719 (+26.8%), from €13,898 to €17,617
of which Contracts in progress: +€4,144
- Trade debts +€25,141
up €25,141 (+8,653%), from €291 to €25,431
- Profit (loss) carried forward -€14,899
down €14,899 (-16.4%), from -€90,885 to -€105,783
- Tax, wage and social debts +€14,374
up €14,374 (+400%), from €3,590 to €17,965
- Other debts -€13,151
down €13,151 (-8.8%), from €149,344 to €136,192
- Debts after one year -€11,566
down €11,566 (-56.2%), from €20,573 to €9,007
- Gross operating margin +€22,908
up €22,908 (+582%), from €3,938 to €26,845
- Depreciation -€7,458
down €7,458 (-20.0%), from €37,290 to €29,832
- Other operating charges +€6,825
up €6,825 (+639%), from €1,068 to €7,894
- Staff costs -€2,385
no longer reported in 2025 (was €2,385)
- Financial charges -€868
down €868 (-20.0%), from €4,344 to €3,476
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 | €134,453 | €149,457 | +€15,003 | +11.2% |
| Fixed assets | 21/28 | €94,696 | €64,864 | -€29,832 | -31.5% |
| Tangible fixed assets | 22/27 | €94,696 | €64,864 | -€29,832 | -31.5% |
| Plant, machinery and equipment | 23 | €19,329 | €13,858 | -€5,471 | -28.3% |
| Furniture and vehicles | 24 | €6,453 | €87 | -€6,366 | -98.7% |
| Leasing and similar rights | 25 | €30,202 | €19,219 | -€10,982 | -36.4% |
| Other tangible fixed assets | 26 | €38,713 | €31,700 | -€7,013 | -18.1% |
| Current assets | 29/58 | €39,757 | €84,593 | +€44,835 | +113% |
| Stocks and contracts in progress | 3 | €13,898 | €17,617 | +€3,719 | +26.8% |
| Stocks | 30/36 | €2,540 | €2,115 | -€425 | -16.7% |
| Contracts in progress | 37 | €11,358 | €15,502 | +€4,144 | +36.5% |
| Amounts receivable within one year | 40/41 | €13,027 | €53,303 | +€40,277 | +309% |
| Trade receivables | 40 | €10,854 | €38,019 | +€27,164 | +250% |
| Other amounts receivable | 41 | €2,172 | €15,285 | +€13,112 | +604% |
| Cash at bank and in hand | 54/58 | €6,852 | €7,436 | +€584 | +8.5% |
| Deferred charges and accrued income | 490/1 | €5,981 | €6,236 | +€255 | +4.3% |
| Total equity and liabilities | 10/49 | €134,453 | €149,457 | +€15,003 | +11.2% |
| Equity | 10/15 | -€70,425 | -€85,323 | -€14,899 | -21.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,885 | -€105,783 | -€14,899 | -16.4% |
| Amounts payable | 17/49 | €204,878 | €234,780 | +€29,902 | +14.6% |
| Amounts payable after more than one year | 17 | €20,573 | €9,007 | -€11,566 | -56.2% |
| Financial debts | 170/4 | €20,573 | €9,007 | -€11,566 | -56.2% |
| Amounts payable within one year | 42/48 | €184,305 | €215,155 | +€30,850 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €11,080 | €11,566 | +€486 | +4.4% |
| Financial debts | 43 | €20,000 | €24,000 | +€4,000 | +20.0% |
| Credit institutions | 430/8 | €20,000 | €24,000 | +€4,000 | +20.0% |
| Trade debts | 44 | €291 | €25,431 | +€25,141 | +8,653% |
| Suppliers | 440/4 | €291 | €25,431 | +€25,141 | +8,653% |
| Taxes, remuneration and social security | 45 | €3,590 | €17,965 | +€14,374 | +400% |
| Taxes | 450/3 | €3,590 | €17,965 | +€14,374 | +400% |
| Other amounts payable | 47/48 | €149,344 | €136,192 | -€13,151 | -8.8% |
| Accrued charges and deferred income | 492/3 | - | €10,619 | +€10,619 | |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €2,385 | - | -€2,385 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,290 | €29,832 | -€7,458 | -20.0% |
| Other operating charges | 640/8 | €1,068 | €7,894 | +€6,825 | +639% |
| Gross operating margin | 9900 | €3,938 | €26,845 | +€22,908 | +582% |
| Operating profit (loss) | 9901 | -€36,806 | -€10,881 | +€25,925 | +70.4% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €4,344 | €3,476 | -€868 | -20.0% |
| Recurring financial charges | 65 | €4,344 | €3,476 | -€868 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | -€41,150 | -€14,346 | +€26,804 | +65.1% |
| Income taxes | 67/77 | €559 | €553 | -€6 | -1.1% |
| Profit (loss) for the period | 9904 | -€41,709 | -€14,899 | +€26,811 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€41,709 | -€14,899 | +€26,811 | +64.3% |
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 31 October 2026 via checked.be.