TENSIS: 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.
TENSIS
Largest movements
- Cash -€61,341
down €61,341 (-62.7%), from €97,909 to €36,569
mainly Receivables within one year (-€30,221) and Other debts (-€30,000)
- Receivables within one year +€30,221
up €30,221 (+94.9%), from €31,852 to €62,073
- Other debts -€30,000
down €30,000 (-35.4%), from €84,628 to €54,628
- Profit (loss) carried forward -€1,636
down €1,636 (-6.5%), from €25,156 to €23,520
- Financial income -€960
down €960 (-79.5%), from €1,208 to €248
- Gross operating margin -€629
down €629 (-127.8%), from -€493 to -€1,122
- Depreciation -€55
down €55 (-14.8%), from €372 to €317
- Financial charges -€38
down €38 (-46.0%), from €83 to €45
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €130,446 | €98,772 | -€31,673 | -24.3% |
| Fixed assets | 21/28 | €317 | - | -€317 | |
| Intangible fixed assets | 21 | €317 | - | -€317 | |
| Current assets | 29/58 | €130,128 | €98,772 | -€31,356 | -24.1% |
| Amounts receivable within one year | 40/41 | €31,852 | €62,073 | +€30,221 | +94.9% |
| Other amounts receivable | 41 | €31,852 | €62,073 | +€30,221 | +94.9% |
| Cash at bank and in hand | 54/58 | €97,909 | €36,569 | -€61,341 | -62.7% |
| Deferred charges and accrued income | 490/1 | €367 | €131 | -€236 | -64.3% |
| Total equity and liabilities | 10/49 | €130,446 | €98,772 | -€31,673 | -24.3% |
| Equity | 10/15 | €45,616 | €43,980 | -€1,636 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,156 | €23,520 | -€1,636 | -6.5% |
| Amounts payable | 17/49 | €84,829 | €54,792 | -€30,037 | -35.4% |
| Amounts payable within one year | 42/48 | €84,829 | €54,792 | -€30,037 | -35.4% |
| Trade debts | 44 | €37 | - | -€37 | |
| Suppliers | 440/4 | €37 | - | -€37 | |
| Taxes, remuneration and social security | 45 | €164 | €164 | = | 0.0% |
| Taxes | 450/3 | €164 | €164 | = | 0.0% |
| Other amounts payable | 47/48 | €84,628 | €54,628 | -€30,000 | -35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €317 | -€55 | -14.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€493 | -€1,122 | -€629 | -127.8% |
| Operating profit (loss) | 9901 | -€1,252 | -€1,839 | -€587 | -46.8% |
| Financial income | 75/76B | €1,208 | €248 | -€960 | -79.5% |
| Recurring financial income | 75 | €1,208 | €248 | -€960 | -79.5% |
| Financial charges | 65/66B | €83 | €45 | -€38 | -46.0% |
| Recurring financial charges | 65 | €83 | €45 | -€38 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€128 | -€1,636 | -€1,509 | -1182.3% |
| Profit (loss) for the period | 9904 | -€128 | -€1,636 | -€1,509 | -1182.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€128 | -€1,636 | -€1,509 | -1182.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.