Teherbestemmen: 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.
Teherbestemmen
Largest movements
- Receivables within one year +€23,172
up €23,172 (+14.5%), from €159,494 to €182,665
of which Other amounts receivable: +€13,402
- Deferred charges and accrued income +€12,259
up €12,259 (+40.2%), from €30,501 to €42,760
- Intangible fixed assets -€3,061
down €3,061 (-33.4%), from €9,171 to €6,110
- Trade debts +€95,881
up €95,881 (+77.7%), from €123,322 to €219,204
- Profit (loss) carried forward -€44,531
down €44,531 (-94.0%), from -€47,378 to -€91,908
- Short-term financial debts -€20,501
down €20,501 (-30.7%), from €66,866 to €46,365
- Gross operating margin +€47,046
up €47,046 (+85.4%), from -€55,071 to -€8,025
- Write-downs +€24,750
new in 2025: €24,750
- Financial charges +€2,054
up €2,054 (+37.1%), from €5,529 to €7,583
- Other operating charges +€727
up €727 (+189%), from €384 to €1,112
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,166 | €231,536 | +€32,370 | +16.3% |
| Fixed assets | 21/28 | €9,171 | €6,110 | -€3,061 | -33.4% |
| Intangible fixed assets | 21 | €9,171 | €6,110 | -€3,061 | -33.4% |
| Current assets | 29/58 | €189,995 | €225,425 | +€35,431 | +18.6% |
| Amounts receivable within one year | 40/41 | €159,494 | €182,665 | +€23,172 | +14.5% |
| Trade receivables | 40 | €156,021 | €165,791 | +€9,770 | +6.3% |
| Other amounts receivable | 41 | €3,472 | €16,874 | +€13,402 | +386% |
| Deferred charges and accrued income | 490/1 | €30,501 | €42,760 | +€12,259 | +40.2% |
| Total equity and liabilities | 10/49 | €199,166 | €231,536 | +€32,370 | +16.3% |
| Equity | 10/15 | -€42,378 | -€86,908 | -€44,531 | -105% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,378 | -€91,908 | -€44,531 | -94.0% |
| Amounts payable | 17/49 | €241,543 | €318,444 | +€76,901 | +31.8% |
| Amounts payable within one year | 42/48 | €240,189 | €315,569 | +€75,380 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 43 | €66,866 | €46,365 | -€20,501 | -30.7% |
| Credit institutions | 430/8 | €66,866 | €46,365 | -€20,501 | -30.7% |
| Trade debts | 44 | €123,322 | €219,204 | +€95,881 | +77.7% |
| Suppliers | 440/4 | €123,322 | €219,204 | +€95,881 | +77.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,355 | €2,875 | +€1,520 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,061 | €3,061 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €24,750 | +€24,750 | |
| Other operating charges | 640/8 | €384 | €1,112 | +€727 | +189% |
| Gross operating margin | 9900 | -€55,071 | -€8,025 | +€47,046 | +85.4% |
| Operating profit (loss) | 9901 | -€58,517 | -€36,948 | +€21,569 | +36.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €5,529 | €7,583 | +€2,054 | +37.1% |
| Recurring financial charges | 65 | €5,529 | €7,583 | +€2,054 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | -€64,046 | -€44,531 | +€19,515 | +30.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€64,046 | -€44,531 | +€19,515 | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,046 | -€44,531 | +€19,515 | +30.5% |
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 30 October 2026 via checked.be.