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TEJA: what changed

Two fiscal 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

TEJA

BE 0741.722.277
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€99,847
2024 · €109,034-€9,186
Equity
€2,500
2024 · €759,474-€756,974
Cash
€602,424
2024 · €36,852+€565,573
Balance sheet total
€788,193
2024 · €963,210-€175,017

Largest movements

2024 to 2025
Assets
  • Receivables after one year -€672,813

    down €672,813 (-100.0%), from €672,813 to €0

  • Cash +€565,573

    up €565,573 (+1534.7%), from €36,852 to €602,424

    mainly Receivables after one year (+€672,813) and Other debts (+€643,509)

  • Receivables within one year -€41,942

    down €41,942 (-94.5%), from €44,376 to €2,435

  • Tangible fixed assets -€25,996

    down €25,996 (-12.4%), from €209,168 to €183,172

    of which Land and buildings: -€25,767

Equity and liabilities
  • Profit (loss) carried forward -€756,974

    down €756,974 (-100.0%), from €756,974 to €0

  • Other debts +€643,509

    new in 2025: €643,509

  • Debts after one year -€62,860

    down €62,860 (-51.9%), from €121,007 to €58,147

  • Current portion of long-term debt +€9,842

    up €9,842 (+16.0%), from €61,426 to €71,268

Income statement
  • Gross operating margin -€18,442

    down €18,442 (-12.4%), from €148,193 to €129,751

  • Taxes -€4,095

    down €4,095 (-13.1%), from €31,263 to €27,168

  • Other operating charges -€3,825

    down €3,825 (-72.7%), from €5,262 to €1,438

  • Financial charges -€1,744

    down €1,744 (-26.4%), from €6,616 to €4,872

From the 2024 result to the 2025 result

effect on the 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 €109,034
Gross operating margin -€18,442
Other operating charges +€3,825
Financial income -€407
Financial charges +€1,744
Taxes +€4,095
Result 2025 €99,847

Cash bridge derived

cash 2024 to 2025

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 +€1.5m
Investment €0
Financing -€909,840
Cash 2024 €36,852
Net result for the year +€99,847
Depreciation +€25,996
Receivables after one year +€672,813
Receivables within one year +€41,942
Smaller working-capital items -€613
Tax, wage and social debts -€8,083
Other debts +€643,509
Debts after one year -€62,860
Current portion of long-term debt +€9,842
Contributions, distributions and other -€856,821
Cash 2025 €602,424
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €963,210 €788,193 -€175,017 -18.2%
Fixed assets 21/28 €209,168 €183,172 -€25,996 -12.4%
Tangible fixed assets 22/27 €209,168 €183,172 -€25,996 -12.4%
Land and buildings 22 €208,369 €182,602 -€25,767 -12.4%
Furniture and vehicles 24 €800 €570 -€229 -28.7%
Financial fixed assets 28 €0 - =
Current assets 29/58 €754,042 €605,021 -€149,021 -19.8%
Amounts receivable after more than one year 29 €672,813 €0 -€672,813 -100.0%
Other amounts receivable 291 €672,813 €0 -€672,813 -100.0%
Amounts receivable within one year 40/41 €44,376 €2,435 -€41,942 -94.5%
Other amounts receivable 41 €44,376 €2,435 -€41,942 -94.5%
Cash at bank and in hand 54/58 €36,852 €602,424 +€565,573 +1534.7%
Deferred charges and accrued income 490/1 - €162 +€162
Total equity and liabilities 10/49 €963,210 €788,193 -€175,017 -18.2%
Equity 10/15 €759,474 €2,500 -€756,974 -99.7%
Contributions 10/11 €2,500 €2,500 = 0.0%
Profit (loss) carried forward 14 €756,974 €0 -€756,974 -100.0%
Amounts payable 17/49 €203,736 €785,693 +€581,957 +285.6%
Amounts payable after more than one year 17 €121,007 €58,147 -€62,860 -51.9%
Financial debts 170/4 €121,007 €58,147 -€62,860 -51.9%
Amounts payable within one year 42/48 €82,728 €727,545 +€644,817 +779.4%
Current portion of amounts payable after more than one year 42 €61,426 €71,268 +€9,842 +16.0%
Trade debts 44 €451 €0 -€451 -100.0%
Suppliers 440/4 €451 €0 -€451 -100.0%
Taxes, remuneration and social security 45 €20,851 €12,768 -€8,083 -38.8%
Taxes 450/3 €20,851 €12,768 -€8,083 -38.8%
Other amounts payable 47/48 - €643,509 +€643,509
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €25,996 €25,996 = 0.0%
Other operating charges 640/8 €5,262 €1,438 -€3,825 -72.7%
Gross operating margin 9900 €148,193 €129,751 -€18,442 -12.4%
Operating profit (loss) 9901 €116,934 €102,317 -€14,618 -12.5%
Financial income 75/76B €29,979 €29,571 -€407 -1.4%
Recurring financial income 75 €29,979 €29,571 -€407 -1.4%
Financial charges 65/66B €6,616 €4,872 -€1,744 -26.4%
Recurring financial charges 65 €6,616 €4,872 -€1,744 -26.4%
Profit (loss) for the period before taxes 9903 €140,297 €127,016 -€13,281 -9.5%
Income taxes 67/77 €31,263 €27,168 -€4,095 -13.1%
Profit (loss) for the period 9904 €109,034 €99,847 -€9,186 -8.4%
Profit (loss) for the period to be appropriated 9905 €109,034 €99,847 -€9,186 -8.4%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.