TEKLA: 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.
TEKLA
Largest movements
- Cash +€31,977
up €31,977 (+104.3%), from €30,664 to €62,641
mainly Net result for the year (+€30,097) and Trade debts (+€23,688)
- Tangible fixed assets +€26,191
up €26,191 (+678.0%), from €3,863 to €30,054
- Receivables within one year -€1,535
down €1,535 (-6.1%), from €25,067 to €23,531
of which Trade receivables: -€6,798
- Reserves +€30,000
up €30,000 (+140.5%), from €21,350 to €51,350
of which Distributable reserves: +€30,000
- Trade debts +€23,688
up €23,688 (+863.5%), from €2,743 to €26,431
- Other debts +€3,666
up €3,666 (+43.3%), from €8,475 to €12,142
- Gross operating margin +€12,287
up €12,287 (+39.0%), from €31,514 to €43,800
- Taxes +€3,774
up €3,774 (+49.0%), from €7,696 to €11,469
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.
Cash bridge derived
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 | €60,289 | €116,557 | +€56,267 | +93.3% |
| Fixed assets | 21/28 | €4,193 | €30,384 | +€26,191 | +624.6% |
| Tangible fixed assets | 22/27 | €3,863 | €30,054 | +€26,191 | +678.0% |
| Furniture and vehicles | 24 | €3,863 | €30,054 | +€26,191 | +678.0% |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €56,096 | €86,173 | +€30,077 | +53.6% |
| Amounts receivable within one year | 40/41 | €25,067 | €23,531 | -€1,535 | -6.1% |
| Trade receivables | 40 | €25,067 | €18,269 | -€6,798 | -27.1% |
| Other amounts receivable | 41 | €0 | €5,263 | +€5,263 | |
| Cash at bank and in hand | 54/58 | €30,664 | €62,641 | +€31,977 | +104.3% |
| Deferred charges and accrued income | 490/1 | €365 | €0 | -€365 | -100.0% |
| Total equity and liabilities | 10/49 | €60,289 | €116,557 | +€56,267 | +93.3% |
| Equity | 10/15 | €40,617 | €70,715 | +€30,097 | +74.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21,350 | €51,350 | +€30,000 | +140.5% |
| Non-distributable reserves | 130/1 | €350 | €350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €350 | €350 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €51,000 | +€30,000 | +142.9% |
| Profit (loss) carried forward | 14 | €667 | €765 | +€97 | +14.6% |
| Amounts payable | 17/49 | €19,672 | €45,842 | +€26,170 | +133.0% |
| Amounts payable within one year | 42/48 | €18,132 | €45,037 | +€26,905 | +148.4% |
| Trade debts | 44 | €2,743 | €26,431 | +€23,688 | +863.5% |
| Suppliers | 440/4 | €2,743 | €26,431 | +€23,688 | +863.5% |
| Taxes, remuneration and social security | 45 | €6,913 | €6,464 | -€449 | -6.5% |
| Taxes | 450/3 | €6,913 | €6,464 | -€449 | -6.5% |
| Other amounts payable | 47/48 | €8,475 | €12,142 | +€3,666 | +43.3% |
| Accrued charges and deferred income | 492/3 | €1,540 | €805 | -€735 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,533 | €1,820 | +€288 | +18.8% |
| Other operating charges | 640/8 | €670 | €704 | +€35 | +5.2% |
| Gross operating margin | 9900 | €31,514 | €43,800 | +€12,287 | +39.0% |
| Operating profit (loss) | 9901 | €29,311 | €41,276 | +€11,964 | +40.8% |
| Financial income | 75/76B | €324 | €429 | +€105 | +32.3% |
| Recurring financial income | 75 | €324 | €429 | +€105 | +32.3% |
| Financial charges | 65/66B | €273 | €138 | -€134 | -49.3% |
| Recurring financial charges | 65 | €273 | €138 | -€134 | -49.3% |
| Profit (loss) for the period before taxes | 9903 | €29,363 | €41,567 | +€12,204 | +41.6% |
| Income taxes | 67/77 | €7,696 | €11,469 | +€3,774 | +49.0% |
| Profit (loss) for the period | 9904 | €21,667 | €30,097 | +€8,430 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,667 | €30,097 | +€8,430 | +38.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.