TES BEAUX TOITS: 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.
TES BEAUX TOITS
Largest movements
- Receivables within one year +€58,204
up €58,204 (+122%), from €47,817 to €106,021
of which Trade receivables: +€31,626
- Cash +€15,465
up €15,465 (+49.0%), from €31,562 to €47,027
mainly Trade debts (+€111,937) and Depreciation (+€9,716)
- Tangible fixed assets -€2,361
down €2,361 (-8.9%), from €26,394 to €24,033
of which Furniture and vehicles: -€6,557
- Trade debts +€111,937
up €111,937 (+9,893%), from €1,131 to €113,068
- Advances received -€28,626
no longer reported in 2025 (was €28,626)
- Debts after one year -€7,802
down €7,802 (-69.4%), from €11,241 to €3,439
- Profit (loss) carried forward -€5,504
down €5,504 (-8.4%), from €65,215 to €59,712
- Other debts -€2,110
no longer reported in 2025 (was €2,110)
- Gross operating margin -€21,431
down €21,431 (-50.1%), from €42,811 to €21,380
- Staff costs +€12,967
new in 2025: €12,967
- Taxes -€6,925
down €6,925 (-97.4%), from €7,111 to €186
- Depreciation +€1,131
up €1,131 (+13.2%), from €8,586 to €9,716
- Other operating charges +€941
up €941 (+46.3%), from €2,031 to €2,972
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 | €123,636 | €193,016 | +€69,380 | +56.1% |
| Formation expenses | 20 | €640 | €436 | -€204 | -31.9% |
| Fixed assets | 21/28 | €26,694 | €24,033 | -€2,661 | -10.0% |
| Tangible fixed assets | 22/27 | €26,394 | €24,033 | -€2,361 | -8.9% |
| Plant, machinery and equipment | 23 | €3,843 | €8,039 | +€4,196 | +109% |
| Furniture and vehicles | 24 | €22,551 | €15,993 | -€6,557 | -29.1% |
| Financial fixed assets | 28 | €300 | - | -€300 | |
| Current assets | 29/58 | €96,302 | €168,548 | +€72,246 | +75.0% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,500 | €2,500 | = | 0.0% |
| Stocks | 30/36 | €2,500 | €2,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €47,817 | €106,021 | +€58,204 | +122% |
| Trade receivables | 40 | €34,043 | €65,669 | +€31,626 | +92.9% |
| Other amounts receivable | 41 | €13,774 | €40,352 | +€26,578 | +193% |
| Cash at bank and in hand | 54/58 | €31,562 | €47,027 | +€15,465 | +49.0% |
| Deferred charges and accrued income | 490/1 | €4,423 | €3,000 | -€1,423 | -32.2% |
| Total equity and liabilities | 10/49 | €123,636 | €193,016 | +€69,380 | +56.1% |
| Equity | 10/15 | €67,715 | €62,212 | -€5,504 | -8.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,215 | €59,712 | -€5,504 | -8.4% |
| Amounts payable | 17/49 | €55,920 | €130,804 | +€74,884 | +134% |
| Amounts payable after more than one year | 17 | €11,241 | €3,439 | -€7,802 | -69.4% |
| Financial debts | 170/4 | €11,241 | €3,439 | -€7,802 | -69.4% |
| Amounts payable within one year | 42/48 | €44,680 | €127,366 | +€82,686 | +185% |
| Current portion of amounts payable after more than one year | 42 | €7,219 | €7,802 | +€583 | +8.1% |
| Trade debts | 44 | €1,131 | €113,068 | +€111,937 | +9,893% |
| Suppliers | 440/4 | €1,131 | €113,068 | +€111,937 | +9,893% |
| Advances received on contracts in progress | 46 | €28,626 | - | -€28,626 | |
| Taxes, remuneration and social security | 45 | €5,592 | €6,495 | +€903 | +16.1% |
| Taxes | 450/3 | €3,592 | €2,669 | -€924 | -25.7% |
| Remuneration and social security | 454/9 | €2,000 | €3,826 | +€1,826 | +91.3% |
| Other amounts payable | 47/48 | €2,110 | - | -€2,110 | |
| Remuneration, social security and pensions | 62 | - | €12,967 | +€12,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,586 | €9,716 | +€1,131 | +13.2% |
| Other operating charges | 640/8 | €2,031 | €2,972 | +€941 | +46.3% |
| Gross operating margin | 9900 | €42,811 | €21,380 | -€21,431 | -50.1% |
| Operating profit (loss) | 9901 | €32,193 | -€4,276 | -€36,469 | |
| Financial income | 75/76B | - | €307 | +€307 | |
| Recurring financial income | 75 | - | €307 | +€307 | |
| Financial charges | 65/66B | €1,923 | €1,350 | -€573 | -29.8% |
| Recurring financial charges | 65 | €1,923 | €1,350 | -€573 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €30,270 | -€5,318 | -€35,588 | |
| Income taxes | 67/77 | €7,111 | €186 | -€6,925 | -97.4% |
| Profit (loss) for the period | 9904 | €23,159 | -€5,504 | -€28,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,159 | -€5,504 | -€28,663 |
Source: filed annual accounts (NBB), financial 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 October 2026 via checked.be.