TESSLOU: 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.
TESSLOU
Largest movements
- Receivables within one year +€29,132
up €29,132 (+18.8%), from €155,013 to €184,145
- Cash -€18,840
no longer reported in 2025 (was €18,840)
mainly Receivables within one year (-€29,132) and Trade debts (-€1,287)
- Profit (loss) carried forward +€7,650
up €7,650 (+6.4%), from -€119,365 to -€111,715
- Other debts +€3,930
up €3,930 (+4.5%), from €88,043 to €91,973
- Gross operating margin -€5,527
down €5,527, from €4,076 to -€1,451
- Financial income +€2,289
up €2,289 (+28.7%), from €7,963 to €10,252
- Other operating charges +€580
up €580 (+101%), from €572 to €1,151
- Financial charges -€65
no longer reported in 2025 (was €65)
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 | €173,853 | €184,145 | +€10,292 | +5.9% |
| Current assets | 29/58 | €173,853 | €184,145 | +€10,292 | +5.9% |
| Amounts receivable within one year | 40/41 | €155,013 | €184,145 | +€29,132 | +18.8% |
| Other amounts receivable | 41 | €155,013 | €184,145 | +€29,132 | +18.8% |
| Cash at bank and in hand | 54/58 | €18,840 | - | -€18,840 | |
| Total equity and liabilities | 10/49 | €173,853 | €184,145 | +€10,292 | +5.9% |
| Equity | 10/15 | €84,522 | €92,172 | +€7,650 | +9.1% |
| Contributions | 10/11 | €135,000 | €135,000 | = | 0.0% |
| Reserves | 13 | €68,888 | €68,888 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,330 | €5,330 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,330 | €5,330 | = | 0.0% |
| Distributable reserves | 133 | €63,557 | €63,557 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€119,365 | -€111,715 | +€7,650 | +6.4% |
| Amounts payable | 17/49 | €89,330 | €91,973 | +€2,642 | +3.0% |
| Amounts payable within one year | 42/48 | €89,330 | €91,973 | +€2,642 | +3.0% |
| Trade debts | 44 | €1,287 | - | -€1,287 | |
| Suppliers | 440/4 | €1,287 | - | -€1,287 | |
| Other amounts payable | 47/48 | €88,043 | €91,973 | +€3,930 | +4.5% |
| Other operating charges | 640/8 | €572 | €1,151 | +€580 | +101% |
| Gross operating margin | 9900 | €4,076 | -€1,451 | -€5,527 | |
| Operating profit (loss) | 9901 | €3,505 | -€2,602 | -€6,107 | |
| Financial income | 75/76B | €7,963 | €10,252 | +€2,289 | +28.7% |
| Recurring financial income | 75 | €7,963 | €10,252 | +€2,289 | +28.7% |
| Financial charges | 65/66B | €65 | - | -€65 | |
| Recurring financial charges | 65 | €65 | - | -€65 | |
| Profit (loss) for the period before taxes | 9903 | €11,403 | €7,650 | -€3,753 | -32.9% |
| Profit (loss) for the period | 9904 | €11,403 | €7,650 | -€3,753 | -32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,403 | €7,650 | -€3,753 | -32.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.