TessAdvies: 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.
TessAdvies
Largest movements
- Cash -€24,356
down €24,356 (-99.5%), from €24,486 to €130
mainly Debts after one year (-€20,421) and Net result for the year (-€6,159)
- Receivables within one year -€689
down €689 (-42.1%), from €1,636 to €947
of which Other amounts receivable: -€445
- Intangible fixed assets -€650
down €650 (-20.8%), from €3,122 to €2,472
- Deferred charges and accrued income -€370
down €370 (-25.6%), from €1,444 to €1,074
- Debts after one year -€20,421
down €20,421 (-37.4%), from €54,637 to €34,216
- Profit (loss) carried forward -€6,159
down €6,159 (-10.7%), from -€57,518 to -€63,677
- Gross operating margin -€42,054
down €42,054, from €36,988 to -€5,066
- Financial charges -€24,826
down €24,826 (-99.5%), from €24,961 to €136
- Other operating charges -€1,500
down €1,500 (-95.8%), from €1,565 to €65
- Depreciation +€522
up €522 (+141%), from €371 to €893
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 | €31,538 | €5,229 | -€26,309 | -83.4% |
| Fixed assets | 21/28 | €3,971 | €3,078 | -€893 | -22.5% |
| Intangible fixed assets | 21 | €3,122 | €2,472 | -€650 | -20.8% |
| Tangible fixed assets | 22/27 | €849 | €607 | -€243 | -28.6% |
| Plant, machinery and equipment | 23 | €849 | €607 | -€243 | -28.6% |
| Current assets | 29/58 | €27,567 | €2,151 | -€25,416 | -92.2% |
| Amounts receivable within one year | 40/41 | €1,636 | €947 | -€689 | -42.1% |
| Trade receivables | 40 | €690 | €445 | -€245 | -35.5% |
| Other amounts receivable | 41 | €946 | €502 | -€445 | -47.0% |
| Cash at bank and in hand | 54/58 | €24,486 | €130 | -€24,356 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,444 | €1,074 | -€370 | -25.6% |
| Total equity and liabilities | 10/49 | €31,538 | €5,229 | -€26,309 | -83.4% |
| Equity | 10/15 | -€23,173 | -€29,332 | -€6,159 | -26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,745 | €15,745 | = | 0.0% |
| Distributable reserves | 133 | €15,745 | €15,745 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,518 | -€63,677 | -€6,159 | -10.7% |
| Amounts payable | 17/49 | €54,711 | €34,561 | -€20,149 | -36.8% |
| Amounts payable after more than one year | 17 | €54,637 | €34,216 | -€20,421 | -37.4% |
| Financial debts | 170/4 | €54,637 | €34,216 | -€20,421 | -37.4% |
| Amounts payable within one year | 42/48 | €73 | €345 | +€272 | +371% |
| Financial debts | 43 | €8 | - | -€8 | |
| Credit institutions | 430/8 | €8 | - | -€8 | |
| Trade debts | 44 | €66 | €345 | +€280 | +426% |
| Suppliers | 440/4 | €66 | €345 | +€280 | +426% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €893 | +€522 | +141% |
| Other operating charges | 640/8 | €1,565 | €65 | -€1,500 | -95.8% |
| Gross operating margin | 9900 | €36,988 | -€5,066 | -€42,054 | |
| Operating profit (loss) | 9901 | €35,052 | -€6,024 | -€41,075 | |
| Financial charges | 65/66B | €24,961 | €136 | -€24,826 | -99.5% |
| Recurring financial charges | 65 | €24,961 | €136 | -€24,826 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €10,090 | -€6,159 | -€16,250 | |
| Profit (loss) for the period | 9904 | €10,090 | -€6,159 | -€16,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,090 | -€6,159 | -€16,250 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.