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TEOS CONSTRUCT: 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.

What changed

TEOS CONSTRUCT

BE 0781.991.630
NACE 43.350, Other building finishing work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€107,115
2024 · €138,649-€31,534
Equity
€309,457
2024 · €202,342+€107,115
Cash
€39,429
2024 · €86,595-€47,167
Balance sheet total
€384,356
2024 · €411,597-€27,241

Largest movements

2024 to 2025
Assets
  • Cash -€47,167

    down €47,167 (-54.5%), from €86,595 to €39,429

    mainly Trade debts (-€126,878) and Receivables within one year (-€31,772)

  • Receivables within one year +€31,772

    up €31,772 (+12.1%), from €262,710 to €294,482

    of which Other amounts receivable: +€184,642

  • Tangible fixed assets -€14,055

    down €14,055 (-23.0%), from €61,111 to €47,056

    of which Furniture and vehicles: -€11,376

Equity and liabilities
  • Trade debts -€126,878

    down €126,878 (-100.0%), from €126,930 to €51

  • Profit (loss) carried forward +€107,115

    up €107,115 (+52.9%), from €202,342 to €309,457

  • Other debts -€4,436

    down €4,436 (-19.1%), from €23,184 to €18,748

Income statement
  • Gross operating margin -€32,328

    down €32,328 (-16.9%), from €191,047 to €158,719

  • Taxes -€14,565

    down €14,565 (-36.5%), from €39,887 to €25,322

  • Depreciation +€7,359

    up €7,359 (+67.0%), from €10,982 to €18,340

  • Other operating charges +€5,889

    up €5,889 (+1088.4%), from €541 to €6,430

  • Financial income +€2,858

    new in 2025: €2,858

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €138,649
Gross operating margin -€32,328
Staff costs -€1,879
Depreciation -€7,359
Other operating charges -€5,889
Financial income +€2,858
Financial charges -€1,502
Taxes +€14,565
Result 2025 €107,115

Cash bridge derived

cash 2024 to 2025

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.

From operations -€42,882
Investment -€4,285
Financing €0
Cash 2024 €86,595
Net result for the year +€107,115
Depreciation +€18,340
Receivables within one year -€31,772
Deferred charges and accrued income -€2,208
Trade debts -€126,878
Tax, wage and social debts -€3,041
Other debts -€4,436
Investment in fixed assets (net) -€4,285
Cash 2025 €39,429
Every line side by side 37 lines
Line Code 2024 2025 Change %
Total assets 20/58 €411,597 €384,356 -€27,241 -6.6%
Fixed assets 21/28 €61,111 €47,056 -€14,055 -23.0%
Tangible fixed assets 22/27 €61,111 €47,056 -€14,055 -23.0%
Plant, machinery and equipment 23 €6,278 €5,200 -€1,078 -17.2%
Furniture and vehicles 24 €37,611 €26,235 -€11,376 -30.2%
Leasing and similar rights 25 €17,222 €12,739 -€4,483 -26.0%
Other tangible fixed assets 26 - €2,881 +€2,881
Current assets 29/58 €350,486 €337,300 -€13,186 -3.8%
Amounts receivable within one year 40/41 €262,710 €294,482 +€31,772 +12.1%
Trade receivables 40 €204,663 €51,793 -€152,870 -74.7%
Other amounts receivable 41 €58,047 €242,689 +€184,642 +318.1%
Cash at bank and in hand 54/58 €86,595 €39,429 -€47,167 -54.5%
Deferred charges and accrued income 490/1 €1,181 €3,389 +€2,208 +187.1%
Total equity and liabilities 10/49 €411,597 €384,356 -€27,241 -6.6%
Equity 10/15 €202,342 €309,457 +€107,115 +52.9%
Contributions 10/11 €0 - =
Profit (loss) carried forward 14 €202,342 €309,457 +€107,115 +52.9%
Amounts payable 17/49 €209,255 €74,899 -€134,356 -64.2%
Amounts payable within one year 42/48 €209,255 €74,899 -€134,356 -64.2%
Trade debts 44 €126,930 €51 -€126,878 -100.0%
Suppliers 440/4 €126,930 €51 -€126,878 -100.0%
Taxes, remuneration and social security 45 €59,142 €56,100 -€3,041 -5.1%
Taxes 450/3 €59,142 €56,100 -€3,041 -5.1%
Other amounts payable 47/48 €23,184 €18,748 -€4,436 -19.1%
Remuneration, social security and pensions 62 €846 €2,725 +€1,879 +222.0%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €10,982 €18,340 +€7,359 +67.0%
Other operating charges 640/8 €541 €6,430 +€5,889 +1088.4%
Gross operating margin 9900 €191,047 €158,719 -€32,328 -16.9%
Operating profit (loss) 9901 €178,679 €131,224 -€47,455 -26.6%
Financial income 75/76B - €2,858 +€2,858
Recurring financial income 75 - €2,858 +€2,858
Financial charges 65/66B €142 €1,644 +€1,502 +1054.2%
Recurring financial charges 65 €142 €1,644 +€1,502 +1054.2%
Profit (loss) for the period before taxes 9903 €178,536 €132,437 -€46,099 -25.8%
Income taxes 67/77 €39,887 €25,322 -€14,565 -36.5%
Profit (loss) for the period 9904 €138,649 €107,115 -€31,534 -22.7%
Profit (loss) for the period to be appropriated 9905 €138,649 €107,115 -€31,534 -22.7%

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 28 September 2026 via checked.be.