Tesnolineikata: 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.
Tesnolineikata
Largest movements
- Financial fixed assets +€2.6m
up €2.6m (+222%), from €1.2m to €3.7m
- Current investments +€50,000
new in 2025: €50,000
- Debts after one year +€1.8m
up €1.8m (+668%), from €274,490 to €2.1m
- Profit (loss) carried forward +€625,185
up €625,185 (+83.6%), from €747,684 to €1.4m
- Current portion of long-term debt +€167,044
up €167,044 (+153%), from €109,167 to €276,211
- Financial income +€520,280
up €520,280 (+1,704%), from €30,530 to €550,810
- Gross operating margin -€17,393
down €17,393 (-13.2%), from €131,477 to €114,084
- Taxes -€8,412
down €8,412 (-22.9%), from €36,701 to €28,289
- Other operating charges -€1,487
down €1,487 (-51.1%), from €2,908 to €1,421
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 | €1,216,518 | €3,833,912 | +€2.6m | +215% |
| Fixed assets | 21/28 | €1,153,360 | €3,708,037 | +€2.6m | +221% |
| Tangible fixed assets | 22/27 | €2,450 | €2,450 | = | 0.0% |
| Other tangible fixed assets | 26 | €2,450 | €2,450 | = | 0.0% |
| Financial fixed assets | 28 | €1,150,910 | €3,705,587 | +€2.6m | +222% |
| Current assets | 29/58 | €63,158 | €125,875 | +€62,717 | +99.3% |
| Amounts receivable within one year | 40/41 | €13,789 | €12,265 | -€1,523 | -11.0% |
| Trade receivables | 40 | €12,000 | €61 | -€11,939 | -99.5% |
| Other amounts receivable | 41 | €1,789 | €12,204 | +€10,416 | +582% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €49,369 | €63,609 | +€14,241 | +28.8% |
| Total equity and liabilities | 10/49 | €1,216,518 | €3,833,912 | +€2.6m | +215% |
| Equity | 10/15 | €811,175 | €1,436,359 | +€625,185 | +77.1% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €63,490 | €63,490 | = | 0.0% |
| Distributable reserves | 133 | €63,490 | €63,490 | = | 0.0% |
| Profit (loss) carried forward | 14 | €747,684 | €1,372,869 | +€625,185 | +83.6% |
| Amounts payable | 17/49 | €405,343 | €2,397,553 | +€2.0m | +491% |
| Amounts payable after more than one year | 17 | €274,490 | €2,107,028 | +€1.8m | +668% |
| Financial debts | 170/4 | €274,490 | €2,107,028 | +€1.8m | +668% |
| Amounts payable within one year | 42/48 | €130,853 | €290,525 | +€159,672 | +122% |
| Current portion of amounts payable after more than one year | 42 | €109,167 | €276,211 | +€167,044 | +153% |
| Trade debts | 44 | - | €1,973 | +€1,973 | |
| Suppliers | 440/4 | - | €1,973 | +€1,973 | |
| Advances received on contracts in progress | 46 | €12,000 | - | -€12,000 | |
| Taxes, remuneration and social security | 45 | €9,686 | €12,341 | +€2,655 | +27.4% |
| Taxes | 450/3 | €9,686 | €10,091 | +€405 | +4.2% |
| Remuneration and social security | 454/9 | - | €2,250 | +€2,250 | |
| Other operating charges | 640/8 | €2,908 | €1,421 | -€1,487 | -51.1% |
| Non-recurring operating charges | 66A | - | €3,350 | +€3,350 | |
| Gross operating margin | 9900 | €131,477 | €114,084 | -€17,393 | -13.2% |
| Operating profit (loss) | 9901 | €128,569 | €109,313 | -€19,256 | -15.0% |
| Financial income | 75/76B | €30,530 | €550,810 | +€520,280 | +1,704% |
| Recurring financial income | 75 | €30,530 | €550,810 | +€520,280 | +1,704% |
| Financial charges | 65/66B | €6,568 | €6,649 | +€81 | +1.2% |
| Recurring financial charges | 65 | €6,568 | €6,649 | +€81 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €152,531 | €653,474 | +€500,942 | +328% |
| Income taxes | 67/77 | €36,701 | €28,289 | -€8,412 | -22.9% |
| Profit (loss) for the period | 9904 | €115,830 | €625,185 | +€509,355 | +440% |
| Profit (loss) for the period to be appropriated | 9905 | €115,830 | €625,185 | +€509,355 | +440% |
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 13 October 2026 via checked.be.