Tessamen: 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.
Tessamen
Largest movements
- Tangible fixed assets -€5,474
down €5,474 (-47.4%), from €11,538 to €6,064
- Receivables within one year -€3,116
down €3,116 (-84.8%), from €3,673 to €557
- Cash -€1,940
down €1,940 (-79.3%), from €2,446 to €506
mainly Net result for the year (-€10,862) and Other debts (-€801)
- Deferred charges and accrued income -€237
down €237 (-89.8%), from €264 to €27
- Profit (loss) carried forward -€10,537
new in 2025: -€10,537
- Trade debts +€941
up €941 (+151%), from €625 to €1,567
of which Suppliers: +€481
- Other debts -€801
down €801 (-7.1%), from €11,340 to €10,539
- Reserves -€325
down €325 (-100%), from €325 to €0
- Gross operating margin -€9,961
down €9,961, from €5,381 to -€4,581
- Depreciation +€591
up €591 (+12.1%), from €4,883 to €5,474
- Other operating charges +€580
up €580 (+427%), from €136 to €715
- Financial income -€301
down €301 (-100.0%), from €301 to €0
- Taxes -€135
down €135 (-100%), from €135 to €0
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 | €17,922 | €7,154 | -€10,768 | -60.1% |
| Fixed assets | 21/28 | €11,538 | €6,064 | -€5,474 | -47.4% |
| Tangible fixed assets | 22/27 | €11,538 | €6,064 | -€5,474 | -47.4% |
| Furniture and vehicles | 24 | €11,538 | €6,064 | -€5,474 | -47.4% |
| Current assets | 29/58 | €6,384 | €1,090 | -€5,294 | -82.9% |
| Amounts receivable within one year | 40/41 | €3,673 | €557 | -€3,116 | -84.8% |
| Trade receivables | 40 | €3,673 | €557 | -€3,116 | -84.8% |
| Cash at bank and in hand | 54/58 | €2,446 | €506 | -€1,940 | -79.3% |
| Deferred charges and accrued income | 490/1 | €264 | €27 | -€237 | -89.8% |
| Total equity and liabilities | 10/49 | €17,922 | €7,154 | -€10,768 | -60.1% |
| Equity | 10/15 | €5,325 | -€5,537 | -€10,862 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €325 | €0 | -€325 | -100% |
| Distributable reserves | 133 | €325 | €0 | -€325 | -100% |
| Profit (loss) carried forward | 14 | - | -€10,537 | -€10,537 | |
| Amounts payable | 17/49 | €12,597 | €12,692 | +€94 | +0.8% |
| Amounts payable within one year | 42/48 | €12,597 | €12,692 | +€94 | +0.8% |
| Trade debts | 44 | €625 | €1,567 | +€941 | +151% |
| Suppliers | 440/4 | €625 | €1,107 | +€481 | +77.0% |
| Bills of exchange payable | 441 | - | €460 | +€460 | |
| Taxes, remuneration and social security | 45 | €632 | €586 | -€46 | -7.2% |
| Taxes | 450/3 | €632 | €586 | -€46 | -7.2% |
| Other amounts payable | 47/48 | €11,340 | €10,539 | -€801 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,883 | €5,474 | +€591 | +12.1% |
| Other operating charges | 640/8 | €136 | €715 | +€580 | +427% |
| Gross operating margin | 9900 | €5,381 | -€4,581 | -€9,961 | |
| Operating profit (loss) | 9901 | €362 | -€10,770 | -€11,132 | |
| Financial income | 75/76B | €301 | €0 | -€301 | -100.0% |
| Recurring financial income | 75 | €301 | €0 | -€301 | -100.0% |
| Financial charges | 65/66B | €203 | €92 | -€110 | -54.5% |
| Recurring financial charges | 65 | €203 | €92 | -€110 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €460 | -€10,862 | -€11,322 | |
| Income taxes | 67/77 | €135 | €0 | -€135 | -100% |
| Profit (loss) for the period | 9904 | €325 | -€10,862 | -€11,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €325 | -€10,862 | -€11,187 |
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.