TELERIS: 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.
TELERIS
Largest movements
- Tangible fixed assets +€33,746
new in 2024: €33,746
- Receivables within one year +€21,454
up €21,454 (+821.3%), from €2,612 to €24,067
of which Other amounts receivable: +€22,848
- Cash -€4,803
down €4,803 (-78.7%), from €6,103 to €1,300
mainly Investment in fixed assets (net) (-€41,160) and Receivables within one year (-€21,454)
- Stocks and contracts +€2,410
new in 2024: €2,410
- Financial fixed assets +€2,000
new in 2024: €2,000
- Debts after one year +€25,184
new in 2024: €25,184
- Short-term financial debts +€10,010
new in 2024: €10,010
- Profit (loss) carried forward +€8,982
up €8,982 (+103.1%), from €8,715 to €17,697
- Current portion of long-term debt +€6,921
new in 2024: €6,921
- Tax, wage and social debts +€2,624
new in 2024: €2,624
- Purchases and services +€47,908
up €47,908 (+356.1%), from €13,452 to €61,359
- Gross operating margin +€8,873
up €8,873 (+89.6%), from €9,905 to €18,778
- Depreciation +€4,729
up €4,729 (+690.1%), from €685 to €5,414
- Taxes +€2,624
new in 2024: €2,624
- Financial charges +€1,362
up €1,362 (+13838.3%), from €10 to €1,372
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,715 | €63,523 | +€54,808 | +628.9% |
| Fixed assets | 21/28 | - | €35,746 | +€35,746 | |
| Tangible fixed assets | 22/27 | - | €33,746 | +€33,746 | |
| Leasing and similar rights | 25 | - | €33,746 | +€33,746 | |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €8,715 | €27,777 | +€19,061 | +218.7% |
| Stocks and contracts in progress | 3 | - | €2,410 | +€2,410 | |
| Stocks | 30/36 | - | €2,410 | +€2,410 | |
| Amounts receivable within one year | 40/41 | €2,612 | €24,067 | +€21,454 | +821.3% |
| Trade receivables | 40 | €1,394 | - | -€1,394 | |
| Other amounts receivable | 41 | €1,218 | €24,067 | +€22,848 | +1875.3% |
| Cash at bank and in hand | 54/58 | €6,103 | €1,300 | -€4,803 | -78.7% |
| Total equity and liabilities | 10/49 | €8,715 | €63,523 | +€54,808 | +628.9% |
| Equity | 10/15 | €8,715 | €17,697 | +€8,982 | +103.1% |
| Profit (loss) carried forward | 14 | €8,715 | €17,697 | +€8,982 | +103.1% |
| Amounts payable | 17/49 | - | €45,826 | +€45,826 | |
| Amounts payable after more than one year | 17 | - | €25,184 | +€25,184 | |
| Financial debts | 170/4 | - | €25,184 | +€25,184 | |
| Amounts payable within one year | 42/48 | - | €20,642 | +€20,642 | |
| Current portion of amounts payable after more than one year | 42 | - | €6,921 | +€6,921 | |
| Financial debts | 43 | - | €10,010 | +€10,010 | |
| Credit institutions | 430/8 | - | €10,010 | +€10,010 | |
| Trade debts | 44 | - | €1,088 | +€1,088 | |
| Suppliers | 440/4 | - | €1,088 | +€1,088 | |
| Taxes, remuneration and social security | 45 | - | €2,624 | +€2,624 | |
| Taxes | 450/3 | - | €2,624 | +€2,624 | |
| Goods, raw materials, services and sundry goods | 60/61 | €13,452 | €61,359 | +€47,908 | +356.1% |
| Remuneration, social security and pensions | 62 | €495 | - | -€495 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €685 | €5,414 | +€4,729 | +690.1% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €9,905 | €18,778 | +€8,873 | +89.6% |
| Operating profit (loss) | 9901 | €8,725 | €12,977 | +€4,252 | +48.7% |
| Financial charges | 65/66B | €10 | €1,372 | +€1,362 | +13838.3% |
| Recurring financial charges | 65 | €10 | €1,372 | +€1,362 | +13838.3% |
| Profit (loss) for the period before taxes | 9903 | €8,715 | €11,606 | +€2,890 | +33.2% |
| Income taxes | 67/77 | - | €2,624 | +€2,624 | |
| Profit (loss) for the period | 9904 | €8,715 | €8,982 | +€267 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,715 | €8,982 | +€267 | +3.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.