TEHEMCE: 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
TEHEMCE
NACE 47.512, Retail sale of household textiles and bedding
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€8,775
2024 · -€8,892+€117
Equity
€136,709
2024 · €145,484-€8,775
Cash
€1,753
2024 · €1,208+€546
Balance sheet total
€212,914
2024 · €225,111-€12,197
Largest movements
Assets
- Stocks and contracts -€10,191
down €10,191 (-10.1%), from €101,031 to €90,840
- Tangible fixed assets -€3,142
down €3,142 (-11.9%), from €26,314 to €23,172
of which Land and buildings: -€3,062
Equity and liabilities
- Reserves -€8,775
down €8,775 (-10.5%), from €83,484 to €74,709
of which Distributable reserves: -€8,775
Income statement
- Gross operating margin +€1,208
up €1,208 (+4.4%), from €27,579 to €28,787
- Staff costs +€848
up €848 (+2.8%), from €30,134 to €30,982
- Depreciation +€337
up €337 (+6.9%), from €4,920 to €5,257
- Other operating charges -€302
down €302 (-39.6%), from €762 to €460
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
-€8,892
Gross operating margin
+€1,208
Staff costs
-€848
Depreciation
-€337
Other operating charges
+€302
Financial income
+€42
Financial charges
-€250
Result 2025
-€8,775
raises the resultlowers the result
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
+€4,260
Investment
-€773
Financing
-€2,941
Cash 2024
€1,208
From operations (derived)
+€4,260
Net result for the year
-€8,775
Depreciation
+€5,257
Stocks and contracts
+€10,191
Receivables within one year
-€1,583
Deferred charges and accrued income
-€350
Trade debts
-€400
Tax, wage and social debts
-€80
Investment (derived)
-€773
Investment in fixed assets (net)
-€773
Financing
-€2,941
Debts after one year
-€1,793
Current portion of long-term debt
+€155
Short-term financial debts
-€1,304
Cash 2025
€1,753
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,111 | €212,914 | -€12,197 | -5.4% |
| Fixed assets | 21/28 | €27,656 | €23,172 | -€4,484 | -16.2% |
| Intangible fixed assets | 21 | €1,330 | €0 | -€1,330 | -100% |
| Tangible fixed assets | 22/27 | €26,314 | €23,172 | -€3,142 | -11.9% |
| Land and buildings | 22 | €24,204 | €21,142 | -€3,062 | -12.6% |
| Plant, machinery and equipment | 23 | €344 | €101 | -€242 | -70.6% |
| Furniture and vehicles | 24 | €432 | €737 | +€305 | +70.5% |
| Other tangible fixed assets | 26 | €1,334 | €1,191 | -€143 | -10.7% |
| Financial fixed assets | 28 | €12 | €0 | -€12 | -100% |
| Current assets | 29/58 | €197,455 | €189,743 | -€7,712 | -3.9% |
| Stocks and contracts in progress | 3 | €101,031 | €90,840 | -€10,191 | -10.1% |
| Stocks | 30/36 | €101,031 | €90,840 | -€10,191 | -10.1% |
| Amounts receivable within one year | 40/41 | €91,227 | €92,810 | +€1,583 | +1.7% |
| Other amounts receivable | 41 | €91,227 | €92,810 | +€1,583 | +1.7% |
| Cash at bank and in hand | 54/58 | €1,208 | €1,753 | +€546 | +45.2% |
| Deferred charges and accrued income | 490/1 | €3,990 | €4,340 | +€350 | +8.8% |
| Total equity and liabilities | 10/49 | €225,111 | €212,914 | -€12,197 | -5.4% |
| Equity | 10/15 | €145,484 | €136,709 | -€8,775 | -6.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €83,484 | €74,709 | -€8,775 | -10.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €77,284 | €68,509 | -€8,775 | -11.4% |
| Amounts payable | 17/49 | €79,627 | €76,206 | -€3,421 | -4.3% |
| Amounts payable after more than one year | 17 | €31,021 | €29,228 | -€1,793 | -5.8% |
| Financial debts | 170/4 | €13,126 | €9,159 | -€3,967 | -30.2% |
| Other amounts payable | 178/9 | €17,895 | €20,069 | +€2,174 | +12.2% |
| Amounts payable within one year | 42/48 | €48,606 | €46,978 | -€1,628 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €3,812 | €3,967 | +€155 | +4.1% |
| Financial debts | 43 | €6,662 | €5,358 | -€1,304 | -19.6% |
| Credit institutions | 430/8 | €6,662 | €5,358 | -€1,304 | -19.6% |
| Trade debts | 44 | €28,545 | €28,145 | -€400 | -1.4% |
| Suppliers | 440/4 | €28,545 | €28,145 | -€400 | -1.4% |
| Taxes, remuneration and social security | 45 | €9,588 | €9,508 | -€80 | -0.8% |
| Taxes | 450/3 | €4,146 | €3,829 | -€317 | -7.6% |
| Remuneration and social security | 454/9 | €5,441 | €5,679 | +€237 | +4.4% |
| Remuneration, social security and pensions | 62 | €30,134 | €30,982 | +€848 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,920 | €5,257 | +€337 | +6.9% |
| Other operating charges | 640/8 | €762 | €460 | -€302 | -39.6% |
| Gross operating margin | 9900 | €27,579 | €28,787 | +€1,208 | +4.4% |
| Operating profit (loss) | 9901 | -€8,238 | -€7,913 | +€324 | +3.9% |
| Financial income | 75/76B | €1,588 | €1,630 | +€42 | +2.7% |
| Recurring financial income | 75 | €1,588 | €1,630 | +€42 | +2.7% |
| Financial charges | 65/66B | €2,242 | €2,492 | +€250 | +11.1% |
| Recurring financial charges | 65 | €2,242 | €2,492 | +€250 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,892 | -€8,775 | +€117 | +1.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,892 | -€8,775 | +€117 | +1.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,892 | -€8,775 | +€117 | +1.3% |
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 24 October 2026 via checked.be.