TEKENBURO BERT: 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.
TEKENBURO BERT
Largest movements
- Receivables within one year -€12,810
down €12,810 (-9.9%), from €129,093 to €116,283
of which Trade receivables: -€7,520
- Cash +€2,516
up €2,516 (+38.0%), from €6,622 to €9,138
mainly Receivables within one year (+€12,810) and Net result for the year (+€4,962)
- Tangible fixed assets -€1,851
down €1,851 (-19.7%), from €9,415 to €7,564
of which Furniture and vehicles: -€1,234
- Tax, wage and social debts -€8,382
down €8,382 (-44.0%), from €19,049 to €10,666
of which Taxes: -€8,383
- Reserves -€5,719
down €5,719 (-6.9%), from €83,441 to €77,722
- Trade debts +€2,516
up €2,516 (+156%), from €1,610 to €4,126
- Debts after one year -€2,408
down €2,408 (-74.4%), from €3,238 to €829
- Gross operating margin -€23,823
down €23,823 (-66.3%), from €35,922 to €12,099
- Taxes -€6,029
down €6,029 (-59.3%), from €10,166 to €4,137
- Financial income -€563
down €563 (-57.5%), from €979 to €417
- Other operating charges +€475
up €475 (+169%), from €282 to €757
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 | €156,547 | €143,904 | -€12,642 | -8.1% |
| Fixed assets | 21/28 | €18,415 | €16,564 | -€1,851 | -10.1% |
| Tangible fixed assets | 22/27 | €9,415 | €7,564 | -€1,851 | -19.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,280 | €4,046 | -€1,234 | -23.4% |
| Other tangible fixed assets | 26 | €4,135 | €3,518 | -€617 | -14.9% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €138,132 | €127,340 | -€10,791 | -7.8% |
| Amounts receivable within one year | 40/41 | €129,093 | €116,283 | -€12,810 | -9.9% |
| Trade receivables | 40 | €62,100 | €54,580 | -€7,520 | -12.1% |
| Other amounts receivable | 41 | €66,993 | €61,703 | -€5,290 | -7.9% |
| Cash at bank and in hand | 54/58 | €6,622 | €9,138 | +€2,516 | +38.0% |
| Deferred charges and accrued income | 490/1 | €2,417 | €1,919 | -€498 | -20.6% |
| Total equity and liabilities | 10/49 | €156,547 | €143,904 | -€12,642 | -8.1% |
| Equity | 10/15 | €108,677 | €102,960 | -€5,717 | -5.3% |
| Contributions | 10/11 | €14,240 | €14,240 | = | 0.0% |
| Reserves | 13 | €83,441 | €77,722 | -€5,719 | -6.9% |
| Distributable reserves | 133 | €83,441 | €77,722 | -€5,719 | -6.9% |
| Profit (loss) carried forward | 14 | €10,996 | €10,998 | +€2 | 0.0% |
| Amounts payable | 17/49 | €47,870 | €40,944 | -€6,926 | -14.5% |
| Amounts payable after more than one year | 17 | €3,238 | €829 | -€2,408 | -74.4% |
| Financial debts | 170/4 | €3,238 | €829 | -€2,408 | -74.4% |
| Amounts payable within one year | 42/48 | €44,567 | €40,115 | -€4,452 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €4,319 | €4,427 | +€108 | +2.5% |
| Trade debts | 44 | €1,610 | €4,126 | +€2,516 | +156% |
| Suppliers | 440/4 | €1,610 | €4,126 | +€2,516 | +156% |
| Taxes, remuneration and social security | 45 | €19,049 | €10,666 | -€8,382 | -44.0% |
| Taxes | 450/3 | €19,019 | €10,636 | -€8,383 | -44.1% |
| Remuneration and social security | 454/9 | €29 | €30 | +€1 | +2.3% |
| Other amounts payable | 47/48 | €19,588 | €20,895 | +€1,307 | +6.7% |
| Accrued charges and deferred income | 492/3 | €66 | €0 | -€66 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,729 | €1,851 | +€122 | +7.1% |
| Other operating charges | 640/8 | €282 | €757 | +€475 | +169% |
| Gross operating margin | 9900 | €35,922 | €12,099 | -€23,823 | -66.3% |
| Operating profit (loss) | 9901 | €33,911 | €9,491 | -€24,420 | -72.0% |
| Financial income | 75/76B | €979 | €417 | -€563 | -57.5% |
| Recurring financial income | 75 | €979 | €417 | -€563 | -57.5% |
| Financial charges | 65/66B | €879 | €808 | -€70 | -8.0% |
| Recurring financial charges | 65 | €879 | €808 | -€70 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €34,012 | €9,099 | -€24,912 | -73.2% |
| Income taxes | 67/77 | €10,166 | €4,137 | -€6,029 | -59.3% |
| Profit (loss) for the period | 9904 | €23,846 | €4,962 | -€18,883 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,846 | €4,962 | -€18,883 | -79.2% |
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 15 October 2026 via checked.be.