TESCASH SPRL: 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.
TESCASH SPRL
Largest movements
- Receivables within one year -€24,112
down €24,112 (-66.4%), from €36,291 to €12,179
of which Trade receivables: -€23,868
- Other debts -€21,720
down €21,720 (-57.6%), from €37,684 to €15,964
- Debts after one year -€9,278
down €9,278 (-43.7%), from €21,231 to €11,953
- Reserves +€4,714
up €4,714 (+104%), from €4,540 to €9,254
of which Distributable reserves: +€4,714
- Tax, wage and social debts +€3,287
up €3,287 (+176%), from €1,872 to €5,159
- Gross operating margin +€3,215
up €3,215 (+58.0%), from €5,545 to €8,759
- Taxes +€1,082
up €1,082 (+77.6%), from €1,395 to €2,477
- Other operating charges +€240
up €240 (+282%), from €85 to €325
- Financial charges -€142
down €142 (-12.0%), from €1,185 to €1,043
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 | €123,115 | €99,952 | -€23,163 | -18.8% |
| Fixed assets | 21/28 | €85,462 | €85,263 | -€200 | -0.2% |
| Tangible fixed assets | 22/27 | €200 | €0 | -€200 | -100% |
| Furniture and vehicles | 24 | €200 | €0 | -€200 | -100% |
| Financial fixed assets | 28 | €85,263 | €85,263 | = | 0.0% |
| Current assets | 29/58 | €37,653 | €14,689 | -€22,964 | -61.0% |
| Amounts receivable within one year | 40/41 | €36,291 | €12,179 | -€24,112 | -66.4% |
| Trade receivables | 40 | €31,047 | €7,179 | -€23,868 | -76.9% |
| Other amounts receivable | 41 | €5,244 | €5,000 | -€244 | -4.7% |
| Cash at bank and in hand | 54/58 | €1,362 | €2,510 | +€1,149 | +84.4% |
| Total equity and liabilities | 10/49 | €123,115 | €99,952 | -€23,163 | -18.8% |
| Equity | 10/15 | €51,434 | €56,148 | +€4,714 | +9.2% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €4,540 | €9,254 | +€4,714 | +104% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,680 | €7,394 | +€4,714 | +176% |
| Profit (loss) carried forward | 14 | €34,694 | €34,694 | = | 0.0% |
| Amounts payable | 17/49 | €71,682 | €43,804 | -€27,878 | -38.9% |
| Amounts payable after more than one year | 17 | €21,231 | €11,953 | -€9,278 | -43.7% |
| Financial debts | 170/4 | €21,231 | €11,953 | -€9,278 | -43.7% |
| Amounts payable within one year | 42/48 | €50,451 | €31,851 | -€18,600 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €9,032 | €9,278 | +€246 | +2.7% |
| Trade debts | 44 | €1,863 | €1,451 | -€412 | -22.1% |
| Suppliers | 440/4 | €1,863 | €1,451 | -€412 | -22.1% |
| Taxes, remuneration and social security | 45 | €1,872 | €5,159 | +€3,287 | +176% |
| Taxes | 450/3 | €1,872 | €5,159 | +€3,287 | +176% |
| Other amounts payable | 47/48 | €37,684 | €15,964 | -€21,720 | -57.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €200 | €200 | -€0 | -0.1% |
| Other operating charges | 640/8 | €85 | €325 | +€240 | +282% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €5,545 | €8,759 | +€3,215 | +58.0% |
| Operating profit (loss) | 9901 | €5,260 | €8,235 | +€2,975 | +56.6% |
| Financial charges | 65/66B | €1,185 | €1,043 | -€142 | -12.0% |
| Recurring financial charges | 65 | €1,185 | €1,043 | -€142 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €4,075 | €7,192 | +€3,117 | +76.5% |
| Income taxes | 67/77 | €1,395 | €2,477 | +€1,082 | +77.6% |
| Profit (loss) for the period | 9904 | €2,680 | €4,714 | +€2,034 | +75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,680 | €4,714 | +€2,034 | +75.9% |
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 20 October 2026 via checked.be.