TESTA CONSTRUCT: 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.
TESTA CONSTRUCT
Largest movements
- Financial fixed assets +€28,812
up €28,812 (+6.0%), from €479,761 to €508,573
- Other debts +€14,121
up €14,121 (+3.2%), from €445,709 to €459,830
- Profit (loss) carried forward +€9,929
up €9,929 (+2.4%), from -€415,744 to -€405,815
- Financial income +€29,067
up €29,067 (+32,510%), from €89 to €29,156
of which Non-recurring financial income: +€28,812
- Gross operating margin +€1,616
up €1,616 (+54.0%), from -€2,991 to -€1,375
- Other operating charges +€1,047
up €1,047 (+43.6%), from €2,402 to €3,450
- Financial charges -€414
down €414 (-3.0%), from €13,662 to €13,247
- Taxes -€163
down €163 (-34.9%), from €465 to €303
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 | €491,407 | €521,431 | +€30,024 | +6.1% |
| Fixed assets | 21/28 | €481,686 | €509,645 | +€27,959 | +5.8% |
| Tangible fixed assets | 22/27 | €1,925 | €1,072 | -€853 | -44.3% |
| Plant, machinery and equipment | 23 | €1,366 | €956 | -€410 | -30.0% |
| Furniture and vehicles | 24 | €559 | €116 | -€443 | -79.2% |
| Financial fixed assets | 28 | €479,761 | €508,573 | +€28,812 | +6.0% |
| Current assets | 29/58 | €9,721 | €11,786 | +€2,065 | +21.2% |
| Amounts receivable within one year | 40/41 | €5,945 | €9,174 | +€3,229 | +54.3% |
| Trade receivables | 40 | €583 | €6,997 | +€6,415 | +1,101% |
| Other amounts receivable | 41 | €5,363 | €2,177 | -€3,186 | -59.4% |
| Cash at bank and in hand | 54/58 | €1,179 | - | -€1,179 | |
| Deferred charges and accrued income | 490/1 | €2,597 | €2,612 | +€15 | +0.6% |
| Total equity and liabilities | 10/49 | €491,407 | €521,431 | +€30,024 | +6.1% |
| Equity | 10/15 | €44,326 | €54,255 | +€9,929 | +22.4% |
| Contributions | 10/11 | €460,070 | €460,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€415,744 | -€405,815 | +€9,929 | +2.4% |
| Amounts payable | 17/49 | €447,081 | €467,176 | +€20,095 | +4.5% |
| Amounts payable within one year | 42/48 | €447,081 | €467,176 | +€20,095 | +4.5% |
| Financial debts | 43 | - | €2,477 | +€2,477 | |
| Credit institutions | 430/8 | - | €2,477 | +€2,477 | |
| Trade debts | 44 | €956 | €3,429 | +€2,473 | +259% |
| Suppliers | 440/4 | €956 | €3,429 | +€2,473 | +259% |
| Taxes, remuneration and social security | 45 | €416 | €1,439 | +€1,023 | +246% |
| Taxes | 450/3 | €416 | €1,439 | +€1,023 | +246% |
| Other amounts payable | 47/48 | €445,709 | €459,830 | +€14,121 | +3.2% |
| Non-recurring operating income | 76A | €1,488 | - | -€1,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €853 | €853 | = | 0.0% |
| Other operating charges | 640/8 | €2,402 | €3,450 | +€1,047 | +43.6% |
| Gross operating margin | 9900 | -€2,991 | -€1,375 | +€1,616 | +54.0% |
| Operating profit (loss) | 9901 | -€6,246 | -€5,677 | +€569 | +9.1% |
| Financial income | 75/76B | €89 | €29,156 | +€29,067 | +32,510% |
| Recurring financial income | 75 | €89 | €344 | +€255 | +285% |
| Non-recurring financial income | 76B | - | €28,812 | +€28,812 | |
| Financial charges | 65/66B | €13,662 | €13,247 | -€414 | -3.0% |
| Recurring financial charges | 65 | €13,662 | €13,247 | -€414 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€19,818 | €10,232 | +€30,050 | |
| Income taxes | 67/77 | €465 | €303 | -€163 | -34.9% |
| Profit (loss) for the period | 9904 | -€20,283 | €9,929 | +€30,213 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,283 | €9,929 | +€30,213 |
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 1 November 2026 via checked.be.