TEPROMA: 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.
TEPROMA
Largest movements
- Receivables within one year +€99,864
up €99,864 (+291%), from €34,362 to €134,226
of which Trade receivables: +€56,264
- Tangible fixed assets -€68,956
down €68,956 (-95.7%), from €72,085 to €3,128
- Receivables after one year -€50,274
no longer reported in 2023 (was €50,274)
- Cash -€4,594
down €4,594 (-37.7%), from €12,197 to €7,603
mainly Receivables within one year (-€99,864) and Net result for the year (-€14,922)
- Deferred charges and accrued income +€1,825
up €1,825 (+150%), from €1,216 to €3,042
- Tax, wage and social debts +€17,993
up €17,993 (+48.6%), from €37,039 to €55,031
- Profit (loss) carried forward -€14,922
down €14,922 (-34.7%), from €42,959 to €28,037
- Debts after one year -€14,446
down €14,446 (-30.8%), from €46,949 to €32,503
- Trade debts -€10,760
down €10,760 (-44.4%), from €24,241 to €13,481
- Gross operating margin -€63,488
down €63,488 (-84.8%), from €74,836 to €11,348
- Turnover -€53,200
down €53,200 (-19.6%), from €270,800 to €217,600
- Taxes -€14,890
down €14,890 (-99.3%), from €15,000 to €110
- Depreciation -€13,127
down €13,127 (-90.2%), from €14,561 to €1,434
- Purchases and services +€10,824
up €10,824 (+5.4%), from €199,202 to €210,026
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €170,134 | €147,999 | -€22,135 | -13.0% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €72,085 | €3,128 | -€68,956 | -95.7% |
| Tangible fixed assets | 22/27 | €72,085 | €3,128 | -€68,956 | -95.7% |
| Furniture and vehicles | 24 | €72,085 | €3,128 | -€68,956 | -95.7% |
| Current assets | 29/58 | €98,049 | €144,871 | +€46,822 | +47.8% |
| Amounts receivable after more than one year | 29 | €50,274 | - | -€50,274 | |
| Trade receivables | 290 | €50,274 | - | -€50,274 | |
| Amounts receivable within one year | 40/41 | €34,362 | €134,226 | +€99,864 | +291% |
| Trade receivables | 40 | - | €56,264 | +€56,264 | |
| Other amounts receivable | 41 | €34,362 | €77,962 | +€43,600 | +127% |
| Cash at bank and in hand | 54/58 | €12,197 | €7,603 | -€4,594 | -37.7% |
| Deferred charges and accrued income | 490/1 | €1,216 | €3,042 | +€1,825 | +150% |
| Total equity and liabilities | 10/49 | €170,134 | €147,999 | -€22,135 | -13.0% |
| Equity | 10/15 | €47,459 | €32,537 | -€14,922 | -31.4% |
| Contributions | 10/11 | €4,500 | €4,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,959 | €28,037 | -€14,922 | -34.7% |
| Amounts payable | 17/49 | €122,675 | €115,462 | -€7,213 | -5.9% |
| Amounts payable after more than one year | 17 | €46,949 | €32,503 | -€14,446 | -30.8% |
| Financial debts | 170/4 | €46,949 | €32,503 | -€14,446 | -30.8% |
| Amounts payable within one year | 42/48 | €75,726 | €82,959 | +€7,233 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €14,446 | €14,446 | = | 0.0% |
| Trade debts | 44 | €24,241 | €13,481 | -€10,760 | -44.4% |
| Suppliers | 440/4 | €24,241 | €13,481 | -€10,760 | -44.4% |
| Taxes, remuneration and social security | 45 | €37,039 | €55,031 | +€17,993 | +48.6% |
| Taxes | 450/3 | €37,039 | €55,031 | +€17,993 | +48.6% |
| Turnover | 70 | €270,800 | €217,600 | -€53,200 | -19.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €199,202 | €210,026 | +€10,824 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,561 | €1,434 | -€13,127 | -90.2% |
| Other operating charges | 640/8 | €2,575 | €345 | -€2,230 | -86.6% |
| Non-recurring operating charges | 66A | - | €26,100 | +€26,100 | |
| Gross operating margin | 9900 | €74,836 | €11,348 | -€63,488 | -84.8% |
| Operating profit (loss) | 9901 | €57,700 | -€16,531 | -€74,231 | |
| Financial income | 75/76B | €1,221 | €3,042 | +€1,821 | +149% |
| Recurring financial income | 75 | €1,221 | €3,042 | +€1,821 | +149% |
| Financial charges | 65/66B | €962 | €1,323 | +€360 | +37.4% |
| Recurring financial charges | 65 | €962 | €1,323 | +€360 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €57,959 | -€14,812 | -€72,771 | |
| Income taxes | 67/77 | €15,000 | €110 | -€14,890 | -99.3% |
| Profit (loss) for the period | 9904 | €42,959 | -€14,922 | -€57,880 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,959 | -€14,922 | -€57,880 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.