TEPLOLYS: 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.
TEPLOLYS
Largest movements
- Receivables after one year +€790,953
new in 2024: €790,953
of which Other amounts receivable: +€430,953
- Receivables within one year -€729,941
down €729,941 (-91.3%), from €799,345 to €69,404
of which Other amounts receivable: -€378,505
- Tangible fixed assets -€183,737
down €183,737 (-97.5%), from €188,442 to €4,705
of which Plant, machinery and equipment: -€129,328
- Stocks and contracts +€129,629
up €129,629 (+75.2%), from €172,299 to €301,928
- Intangible fixed assets -€54,592
down €54,592 (-83.4%), from €65,447 to €10,855
- Tax, wage and social debts -€127,129
down €127,129 (-63.0%), from €201,758 to €74,629
of which Taxes: -€129,039
- Trade debts -€32,193
down €32,193 (-11.3%), from €284,820 to €252,627
- Debts after one year +€28,605
up €28,605 (+3.7%), from €781,689 to €810,294
- Reserves +€25,989
up €25,989 (+71.3%), from €36,469 to €62,458
- Gross operating margin +€216,336
up €216,336 (+103.2%), from €209,664 to €426,000
- Other operating charges +€123,406
up €123,406 (+23143.1%), from €533 to €123,939
- Staff costs +€117,956
up €117,956 (+126.0%), from €93,628 to €211,584
- Depreciation -€63,791
down €63,791 (-87.4%), from €73,001 to €9,210
- Financial charges +€38,296
up €38,296 (+224.8%), from €17,037 to €55,333
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 | €1,306,736 | €1,212,107 | -€94,630 | -7.2% |
| Fixed assets | 21/28 | €283,889 | €15,561 | -€268,329 | -94.5% |
| Intangible fixed assets | 21 | €65,447 | €10,855 | -€54,592 | -83.4% |
| Tangible fixed assets | 22/27 | €188,442 | €4,705 | -€183,737 | -97.5% |
| Plant, machinery and equipment | 23 | €130,210 | €882 | -€129,328 | -99.3% |
| Furniture and vehicles | 24 | €58,232 | €3,824 | -€54,409 | -93.4% |
| Financial fixed assets | 28 | €30,000 | €0 | -€30,000 | -100.0% |
| Current assets | 29/58 | €1,022,847 | €1,196,546 | +€173,699 | +17.0% |
| Amounts receivable after more than one year | 29 | - | €790,953 | +€790,953 | |
| Trade receivables | 290 | - | €360,000 | +€360,000 | |
| Other amounts receivable | 291 | - | €430,953 | +€430,953 | |
| Stocks and contracts in progress | 3 | €172,299 | €301,928 | +€129,629 | +75.2% |
| Stocks | 30/36 | €172,299 | €301,928 | +€129,629 | +75.2% |
| Amounts receivable within one year | 40/41 | €799,345 | €69,404 | -€729,941 | -91.3% |
| Trade receivables | 40 | €420,840 | €69,404 | -€351,436 | -83.5% |
| Other amounts receivable | 41 | €378,505 | €0 | -€378,505 | -100.0% |
| Current investments | 50/53 | €1,750 | - | -€1,750 | |
| Cash at bank and in hand | 54/58 | €49,453 | €34,261 | -€15,192 | -30.7% |
| Total equity and liabilities | 10/49 | €1,306,736 | €1,212,107 | -€94,630 | -7.2% |
| Equity | 10/15 | €38,469 | €64,458 | +€25,989 | +67.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €36,469 | €62,458 | +€25,989 | +71.3% |
| Distributable reserves | 133 | €36,469 | €62,458 | +€25,989 | +71.3% |
| Amounts payable | 17/49 | €1,268,267 | €1,147,648 | -€120,619 | -9.5% |
| Amounts payable after more than one year | 17 | €781,689 | €810,294 | +€28,605 | +3.7% |
| Other amounts payable | 178/9 | €781,689 | €810,294 | +€28,605 | +3.7% |
| Amounts payable within one year | 42/48 | €486,578 | €337,256 | -€149,322 | -30.7% |
| Trade debts | 44 | €284,820 | €252,627 | -€32,193 | -11.3% |
| Suppliers | 440/4 | €284,820 | €252,627 | -€32,193 | -11.3% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €201,758 | €74,629 | -€127,129 | -63.0% |
| Taxes | 450/3 | €181,505 | €52,466 | -€129,039 | -71.1% |
| Remuneration and social security | 454/9 | €20,253 | €22,163 | +€1,910 | +9.4% |
| Accrued charges and deferred income | 492/3 | - | €98 | +€98 | |
| Remuneration, social security and pensions | 62 | €93,628 | €211,584 | +€117,956 | +126.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,001 | €9,210 | -€63,791 | -87.4% |
| Other operating charges | 640/8 | €533 | €123,939 | +€123,406 | +23143.1% |
| Gross operating margin | 9900 | €209,664 | €426,000 | +€216,336 | +103.2% |
| Operating profit (loss) | 9901 | €42,501 | €81,266 | +€38,765 | +91.2% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | €17,037 | €55,333 | +€38,296 | +224.8% |
| Recurring financial charges | 65 | €17,037 | €55,333 | +€38,296 | +224.8% |
| Profit (loss) for the period before taxes | 9903 | €25,465 | €25,989 | +€525 | +2.1% |
| Profit (loss) for the period | 9904 | €25,465 | €25,989 | +€525 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,465 | €25,989 | +€525 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.