TELPERION: 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.
TELPERION
Largest movements
- Tangible fixed assets -€4,930
down €4,930 (-1.9%), from €260,278 to €255,348
of which Land and buildings: -€4,461
- Stocks and contracts +€4,528
up €4,528 (+46.3%), from €9,778 to €14,306
- Receivables within one year -€3,065
down €3,065 (-80.0%), from €3,829 to €765
of which Trade receivables: -€2,238
- Other debts -€4,102
down €4,102 (-2.0%), from €209,333 to €205,231
- Gross operating margin -€7,412
down €7,412 (-40.3%), from €18,382 to €10,970
- Financial charges -€820
down €820 (-91.6%), from €895 to €75
- Depreciation -€256
down €256 (-3.2%), from €7,896 to €7,639
- Other operating charges -€245
down €245 (-10.2%), from €2,404 to €2,160
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 | €276,577 | €272,550 | -€4,026 | -1.5% |
| Fixed assets | 21/28 | €260,278 | €255,348 | -€4,930 | -1.9% |
| Tangible fixed assets | 22/27 | €260,278 | €255,348 | -€4,930 | -1.9% |
| Land and buildings | 22 | €259,419 | €254,958 | -€4,461 | -1.7% |
| Furniture and vehicles | 24 | €859 | €389 | -€469 | -54.6% |
| Current assets | 29/58 | €16,299 | €17,203 | +€903 | +5.5% |
| Stocks and contracts in progress | 3 | €9,778 | €14,306 | +€4,528 | +46.3% |
| Stocks | 30/36 | €9,778 | €14,306 | +€4,528 | +46.3% |
| Amounts receivable within one year | 40/41 | €3,829 | €765 | -€3,065 | -80.0% |
| Trade receivables | 40 | €2,238 | €0 | -€2,238 | -100% |
| Other amounts receivable | 41 | €1,592 | €765 | -€827 | -52.0% |
| Cash at bank and in hand | 54/58 | €907 | €224 | -€684 | -75.4% |
| Deferred charges and accrued income | 490/1 | €1,784 | €1,908 | +€124 | +6.9% |
| Total equity and liabilities | 10/49 | €276,577 | €272,550 | -€4,026 | -1.5% |
| Equity | 10/15 | €64,902 | €66,004 | +€1,102 | +1.7% |
| Contributions | 10/11 | €197,200 | €197,200 | = | 0.0% |
| Reserves | 13 | €10,826 | €10,826 | = | 0.0% |
| Distributable reserves | 133 | €10,826 | €10,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,124 | -€142,022 | +€1,102 | +0.8% |
| Amounts payable | 17/49 | €211,675 | €206,546 | -€5,129 | -2.4% |
| Amounts payable within one year | 42/48 | €211,675 | €206,546 | -€5,129 | -2.4% |
| Trade debts | 44 | €2,342 | €1,315 | -€1,027 | -43.9% |
| Suppliers | 440/4 | €2,342 | €1,315 | -€1,027 | -43.9% |
| Other amounts payable | 47/48 | €209,333 | €205,231 | -€4,102 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,896 | €7,639 | -€256 | -3.2% |
| Other operating charges | 640/8 | €2,404 | €2,160 | -€245 | -10.2% |
| Gross operating margin | 9900 | €18,382 | €10,970 | -€7,412 | -40.3% |
| Operating profit (loss) | 9901 | €8,082 | €1,171 | -€6,911 | -85.5% |
| Financial income | 75/76B | €0 | €6 | +€6 | +63,800% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +63,800% |
| Financial charges | 65/66B | €895 | €75 | -€820 | -91.6% |
| Recurring financial charges | 65 | €895 | €75 | -€820 | -91.6% |
| Profit (loss) for the period before taxes | 9903 | €7,187 | €1,102 | -€6,085 | -84.7% |
| Profit (loss) for the period | 9904 | €7,187 | €1,102 | -€6,085 | -84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €7,187 | €1,102 | -€6,085 | -84.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.