TessDar: what changed
Two fiscal 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.
TessDar
Largest movements
- Cash -€1,143
down €1,143 (-13.0%), from €8,794 to €7,652
mainly Net result for the year (-€756) and Trade debts (-€387)
- Equity -€756
down €756 (-9.4%), from €8,020 to €7,264
of which Profit (loss) carried forward: -€756
- Trade debts -€387
down €387 (-50.0%), from €774 to €387
- Gross operating margin -€387
new in 2021: -€387
- Purchases and services +€387
new in 2021: €387
- Other operating charges +€368
new in 2021: €368
From the 2020 result to the 2021 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,794 | €7,652 | -€1,143 | -13.0% |
| Current assets | 29/58 | €8,794 | €7,652 | -€1,143 | -13.0% |
| Cash at bank and in hand | 54/58 | €8,794 | €7,652 | -€1,143 | -13.0% |
| Total equity and liabilities | 10/49 | €8,794 | €7,652 | -€1,143 | -13.0% |
| Equity | 10/15 | €8,020 | €7,264 | -€756 | -9.4% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €4,989 | €4,989 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | - | €3,129 | +€3,129 | |
| Profit (loss) carried forward | 14 | -€15,569 | -€16,324 | -€756 | -4.9% |
| Amounts payable | 17/49 | €774 | €387 | -€387 | -50.0% |
| Amounts payable within one year | 42/48 | €774 | €387 | -€387 | -50.0% |
| Trade debts | 44 | €774 | €387 | -€387 | -50.0% |
| Suppliers | 440/4 | - | €387 | +€387 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €387 | +€387 | |
| Other operating charges | 640/8 | - | €368 | +€368 | |
| Gross operating margin | 9900 | - | -€387 | -€387 | |
| Operating profit (loss) | 9901 | - | -€756 | -€756 | |
| Profit (loss) for the period before taxes | 9903 | - | -€756 | -€756 | |
| Profit (loss) for the period | 9904 | - | -€756 | -€756 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€756 | -€756 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.