TesTo Interieurbouw: 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.
TesTo Interieurbouw
Largest movements
- Receivables within one year -€56,911
down €56,911 (-65.9%), from €86,298 to €29,387
of which Trade receivables: -€53,506
- Tangible fixed assets +€36,204
up €36,204 (+20.7%), from €175,248 to €211,453
of which Land and buildings: +€32,013
- Cash +€25,200
up €25,200 (+95.2%), from €26,464 to €51,663
mainly Receivables within one year (+€56,911) and Debts after one year (+€29,802)
- Stocks and contracts +€7,812
up €7,812 (+59.2%), from €13,191 to €21,004
of which Stocks: +€4,582
- Debts after one year +€29,802
up €29,802 (+21.8%), from €136,888 to €166,690
- Tax, wage and social debts -€19,843
down €19,843 (-87.0%), from €22,819 to €2,976
- Reserves -€16,730
down €16,730 (-19.9%), from €83,863 to €67,133
- Trade debts +€12,126
up €12,126 (+51.5%), from €23,536 to €35,661
- Current portion of long-term debt +€5,633
up €5,633 (+107%), from €5,243 to €10,876
- Gross operating margin -€78,477
down €78,477 (-66.4%), from €118,238 to €39,760
- Taxes -€16,819
down €16,819 (-85.2%), from €19,751 to €2,932
- Depreciation +€3,859
up €3,859 (+35.3%), from €10,944 to €14,803
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 | €303,349 | €315,697 | +€12,348 | +4.1% |
| Fixed assets | 21/28 | €175,248 | €211,453 | +€36,204 | +20.7% |
| Tangible fixed assets | 22/27 | €175,248 | €211,453 | +€36,204 | +20.7% |
| Land and buildings | 22 | €166,109 | €198,122 | +€32,013 | +19.3% |
| Plant, machinery and equipment | 23 | €6,173 | €9,145 | +€2,973 | +48.2% |
| Furniture and vehicles | 24 | €2,967 | €4,185 | +€1,219 | +41.1% |
| Current assets | 29/58 | €128,101 | €104,244 | -€23,857 | -18.6% |
| Stocks and contracts in progress | 3 | €13,191 | €21,004 | +€7,812 | +59.2% |
| Stocks | 30/36 | €13,191 | €17,774 | +€4,582 | +34.7% |
| Contracts in progress | 37 | - | €3,230 | +€3,230 | |
| Amounts receivable within one year | 40/41 | €86,298 | €29,387 | -€56,911 | -65.9% |
| Trade receivables | 40 | €68,536 | €15,030 | -€53,506 | -78.1% |
| Other amounts receivable | 41 | €17,762 | €14,357 | -€3,404 | -19.2% |
| Cash at bank and in hand | 54/58 | €26,464 | €51,663 | +€25,200 | +95.2% |
| Deferred charges and accrued income | 490/1 | €2,148 | €2,190 | +€42 | +2.0% |
| Total equity and liabilities | 10/49 | €303,349 | €315,697 | +€12,348 | +4.1% |
| Equity | 10/15 | €93,863 | €77,133 | -€16,730 | -17.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €83,863 | €67,133 | -€16,730 | -19.9% |
| Distributable reserves | 133 | €83,863 | €67,133 | -€16,730 | -19.9% |
| Amounts payable | 17/49 | €209,486 | €238,563 | +€29,077 | +13.9% |
| Amounts payable after more than one year | 17 | €136,888 | €166,690 | +€29,802 | +21.8% |
| Financial debts | 170/4 | €136,888 | €166,690 | +€29,802 | +21.8% |
| Amounts payable within one year | 42/48 | €72,598 | €71,874 | -€725 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €5,243 | €10,876 | +€5,633 | +107% |
| Trade debts | 44 | €23,536 | €35,661 | +€12,126 | +51.5% |
| Suppliers | 440/4 | €23,536 | €35,661 | +€12,126 | +51.5% |
| Taxes, remuneration and social security | 45 | €22,819 | €2,976 | -€19,843 | -87.0% |
| Taxes | 450/3 | €22,819 | €2,976 | -€19,843 | -87.0% |
| Other amounts payable | 47/48 | €21,000 | €22,360 | +€1,360 | +6.5% |
| Remuneration, social security and pensions | 62 | €143 | - | -€143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,944 | €14,803 | +€3,859 | +35.3% |
| Other operating charges | 640/8 | €2,305 | €2,166 | -€139 | -6.0% |
| Gross operating margin | 9900 | €118,238 | €39,760 | -€78,477 | -66.4% |
| Operating profit (loss) | 9901 | €104,845 | €22,791 | -€82,054 | -78.3% |
| Financial income | 75/76B | €0 | €10 | +€10 | +48,250% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +48,250% |
| Financial charges | 65/66B | €6,251 | €6,598 | +€347 | +5.6% |
| Recurring financial charges | 65 | €6,251 | €6,598 | +€347 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €98,594 | €16,202 | -€82,392 | -83.6% |
| Income taxes | 67/77 | €19,751 | €2,932 | -€16,819 | -85.2% |
| Profit (loss) for the period | 9904 | €78,844 | €13,270 | -€65,573 | -83.2% |
| Profit (loss) for the period to be appropriated | 9905 | €78,844 | €13,270 | -€65,573 | -83.2% |
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 30 October 2026 via checked.be.