Tekenbureel-IM: 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.
Tekenbureel-IM
Largest movements
- Cash -€26,702
down €26,702 (-73.1%), from €36,527 to €9,825
mainly Other debts (-€50,800) and Investment in fixed assets (net) (-€20,409)
- Receivables after one year -€23,000
no longer reported in 2025 (was €23,000)
- Tangible fixed assets +€15,049
up €15,049 (+90.2%), from €16,682 to €31,731
of which Furniture and vehicles: +€14,883
- Receivables within one year -€14,302
down €14,302 (-10.2%), from €140,282 to €125,980
of which Trade receivables: -€8,712
- Deferred charges and accrued income -€4,444
down €4,444 (-47.8%), from €9,296 to €4,853
- Other debts -€50,800
no longer reported in 2025 (was €50,800)
- Tax, wage and social debts -€7,321
down €7,321 (-23.5%), from €31,169 to €23,848
- Contributions +€6,200
up €6,200 (+50.0%), from €12,400 to €18,600
- Gross operating margin -€51,724
down €51,724 (-88.2%), from €58,631 to €6,907
- Taxes -€12,350
down €12,350 (-88.7%), from €13,930 to €1,580
- Depreciation +€1,573
up €1,573 (+41.5%), from €3,787 to €5,359
- Financial income -€1,263
down €1,263 (-17.8%), from €7,091 to €5,828
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 | €225,817 | €172,419 | -€53,398 | -23.6% |
| Fixed assets | 21/28 | €16,712 | €31,761 | +€15,049 | +90.1% |
| Tangible fixed assets | 22/27 | €16,682 | €31,731 | +€15,049 | +90.2% |
| Land and buildings | 22 | €13,557 | €12,441 | -€1,116 | -8.2% |
| Furniture and vehicles | 24 | €3,125 | €18,007 | +€14,883 | +476% |
| Other tangible fixed assets | 26 | - | €1,282 | +€1,282 | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €209,105 | €140,658 | -€68,447 | -32.7% |
| Amounts receivable after more than one year | 29 | €23,000 | - | -€23,000 | |
| Other amounts receivable | 291 | €23,000 | - | -€23,000 | |
| Amounts receivable within one year | 40/41 | €140,282 | €125,980 | -€14,302 | -10.2% |
| Trade receivables | 40 | €29,138 | €20,426 | -€8,712 | -29.9% |
| Other amounts receivable | 41 | €111,144 | €105,554 | -€5,590 | -5.0% |
| Cash at bank and in hand | 54/58 | €36,527 | €9,825 | -€26,702 | -73.1% |
| Deferred charges and accrued income | 490/1 | €9,296 | €4,853 | -€4,444 | -47.8% |
| Total equity and liabilities | 10/49 | €225,817 | €172,419 | -€53,398 | -23.6% |
| Equity | 10/15 | €139,073 | €145,513 | +€6,440 | +4.6% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €125,702 | €125,702 | = | 0.0% |
| Distributable reserves | 133 | €125,702 | €125,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | €971 | €1,211 | +€240 | +24.7% |
| Amounts payable | 17/49 | €86,744 | €26,906 | -€59,838 | -69.0% |
| Amounts payable within one year | 42/48 | €86,744 | €26,906 | -€59,838 | -69.0% |
| Trade debts | 44 | €4,776 | €3,059 | -€1,717 | -35.9% |
| Suppliers | 440/4 | €4,776 | €3,059 | -€1,717 | -35.9% |
| Taxes, remuneration and social security | 45 | €31,169 | €23,848 | -€7,321 | -23.5% |
| Taxes | 450/3 | €31,169 | €23,848 | -€7,321 | -23.5% |
| Other amounts payable | 47/48 | €50,800 | - | -€50,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,787 | €5,359 | +€1,573 | +41.5% |
| Other operating charges | 640/8 | €1,105 | €1,569 | +€464 | +42.0% |
| Gross operating margin | 9900 | €58,631 | €6,907 | -€51,724 | -88.2% |
| Operating profit (loss) | 9901 | €53,740 | -€21 | -€53,761 | |
| Financial income | 75/76B | €7,091 | €5,828 | -€1,263 | -17.8% |
| Recurring financial income | 75 | €7,091 | €5,828 | -€1,263 | -17.8% |
| Financial charges | 65/66B | €4,530 | €3,987 | -€543 | -12.0% |
| Recurring financial charges | 65 | €4,530 | €3,987 | -€543 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €56,301 | €1,820 | -€54,481 | -96.8% |
| Income taxes | 67/77 | €13,930 | €1,580 | -€12,350 | -88.7% |
| Profit (loss) for the period | 9904 | €42,371 | €240 | -€42,131 | -99.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,371 | €240 | -€42,131 | -99.4% |
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 28 October 2026 via checked.be.