TESSA VON: 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.
TESSA VON
Largest movements
- Cash +€43,932
up €43,932 (+143%), from €30,680 to €74,612
mainly Net result for the year (+€26,805) and Tax, wage and social debts (+€6,280)
- Receivables within one year -€6,217
down €6,217 (-62.7%), from €9,910 to €3,693
- Tangible fixed assets -€4,203
down €4,203 (-23.2%), from €18,127 to €13,924
- Deferred charges and accrued income -€1,118
down €1,118 (-78.4%), from €1,427 to €309
- Reserves +€27,000
up €27,000 (+142%), from €19,000 to €46,000
- Tax, wage and social debts +€6,280
up €6,280 (+47.6%), from €13,207 to €19,487
of which Taxes: +€6,280
- Debts after one year -€3,998
down €3,998 (-31.8%), from €12,582 to €8,585
- Other debts +€3,861
up €3,861 (+47.1%), from €8,200 to €12,061
- Gross operating margin +€8,671
up €8,671 (+27.3%), from €31,710 to €40,381
- Taxes +€1,784
up €1,784 (+35.5%), from €5,031 to €6,815
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 | €60,144 | €92,538 | +€32,394 | +53.9% |
| Fixed assets | 21/28 | €18,127 | €13,924 | -€4,203 | -23.2% |
| Tangible fixed assets | 22/27 | €18,127 | €13,924 | -€4,203 | -23.2% |
| Furniture and vehicles | 24 | €18,127 | €13,924 | -€4,203 | -23.2% |
| Current assets | 29/58 | €42,017 | €78,614 | +€36,597 | +87.1% |
| Amounts receivable within one year | 40/41 | €9,910 | €3,693 | -€6,217 | -62.7% |
| Trade receivables | 40 | €9,910 | €3,693 | -€6,217 | -62.7% |
| Cash at bank and in hand | 54/58 | €30,680 | €74,612 | +€43,932 | +143% |
| Deferred charges and accrued income | 490/1 | €1,427 | €309 | -€1,118 | -78.4% |
| Total equity and liabilities | 10/49 | €60,144 | €92,538 | +€32,394 | +53.9% |
| Equity | 10/15 | €21,493 | €48,299 | +€26,805 | +125% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €19,000 | €46,000 | +€27,000 | +142% |
| Distributable reserves | 133 | €19,000 | €46,000 | +€27,000 | +142% |
| Profit (loss) carried forward | 14 | €493 | €299 | -€195 | -39.5% |
| Amounts payable | 17/49 | €38,651 | €44,239 | +€5,589 | +14.5% |
| Amounts payable after more than one year | 17 | €12,582 | €8,585 | -€3,998 | -31.8% |
| Financial debts | 170/4 | €12,582 | €8,585 | -€3,998 | -31.8% |
| Amounts payable within one year | 42/48 | €26,068 | €35,545 | +€9,477 | +36.4% |
| Current portion of amounts payable after more than one year | 42 | €3,813 | €3,998 | +€184 | +4.8% |
| Trade debts | 44 | €848 | - | -€848 | |
| Suppliers | 440/4 | €848 | - | -€848 | |
| Taxes, remuneration and social security | 45 | €13,207 | €19,487 | +€6,280 | +47.6% |
| Taxes | 450/3 | €10,207 | €16,487 | +€6,280 | +61.5% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €8,200 | €12,061 | +€3,861 | +47.1% |
| Accrued charges and deferred income | 492/3 | - | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,594 | €5,307 | -€287 | -5.1% |
| Other operating charges | 640/8 | €861 | €635 | -€225 | -26.2% |
| Gross operating margin | 9900 | €31,710 | €40,381 | +€8,671 | +27.3% |
| Operating profit (loss) | 9901 | €25,255 | €34,438 | +€9,183 | +36.4% |
| Financial income | 75/76B | €197 | €0 | -€197 | -100.0% |
| Recurring financial income | 75 | €197 | €0 | -€197 | -100.0% |
| Financial charges | 65/66B | €929 | €818 | -€110 | -11.9% |
| Recurring financial charges | 65 | €929 | €818 | -€110 | -11.9% |
| Profit (loss) for the period before taxes | 9903 | €24,524 | €33,620 | +€9,096 | +37.1% |
| Income taxes | 67/77 | €5,031 | €6,815 | +€1,784 | +35.5% |
| Profit (loss) for the period | 9904 | €19,493 | €26,805 | +€7,312 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,493 | €26,805 | +€7,312 | +37.5% |
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 27 October 2026 via checked.be.