Tétracère: 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.
Tétracère
Largest movements
- Receivables within one year -€506,352
down €506,352 (-79.6%), from €636,235 to €129,883
- Deferred charges and accrued income +€202,591
up €202,591 (+451%), from €44,953 to €247,545
- Current investments -€174,742
down €174,742 (-7.1%), from €2.4m to €2.3m
- Other debts -€636,000
down €636,000 (-49.9%), from €1.3m to €639,252
- Tax, wage and social debts +€178,254
up €178,254 (+451%), from €39,536 to €217,790
- Financial income -€133,019
down €133,019 (-69.9%), from €190,371 to €57,352
of which Financial income: -€188,584
- Taxes -€38,872
down €38,872 (-99.9%), from €38,900 to €28
- Financial charges +€24,897
up €24,897 (+122%), from €20,356 to €45,253
- Gross operating margin -€18,861
down €18,861 (-237%), from -€7,964 to -€26,825
- Other operating charges -€967
down €967 (-100.0%), from €968 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 | €5,073,881 | €4,583,151 | -€490,730 | -9.7% |
| Fixed assets | 21/28 | €1,869,106 | €1,869,106 | = | 0.0% |
| Financial fixed assets | 28 | €1,869,106 | €1,869,106 | = | 0.0% |
| Current assets | 29/58 | €3,204,775 | €2,714,045 | -€490,730 | -15.3% |
| Amounts receivable within one year | 40/41 | €636,235 | €129,883 | -€506,352 | -79.6% |
| Other amounts receivable | 41 | €636,235 | €129,883 | -€506,352 | -79.6% |
| Current investments | 50/53 | €2,448,248 | €2,273,506 | -€174,742 | -7.1% |
| Cash at bank and in hand | 54/58 | €75,339 | €63,112 | -€12,227 | -16.2% |
| Deferred charges and accrued income | 490/1 | €44,953 | €247,545 | +€202,591 | +451% |
| Total equity and liabilities | 10/49 | €5,073,881 | €4,583,151 | -€490,730 | -9.7% |
| Equity | 10/15 | €3,737,995 | €3,723,241 | -€14,754 | -0.4% |
| Contributions | 10/11 | €3,009,106 | €3,009,106 | = | 0.0% |
| Reserves | 13 | €31,356 | €31,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,356 | €31,356 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31,356 | €31,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | €697,533 | €682,779 | -€14,754 | -2.1% |
| Amounts payable | 17/49 | €1,335,886 | €859,910 | -€475,977 | -35.6% |
| Amounts payable within one year | 42/48 | €1,320,777 | €859,910 | -€460,868 | -34.9% |
| Trade debts | 44 | €5,990 | €2,868 | -€3,122 | -52.1% |
| Suppliers | 440/4 | €5,990 | €2,868 | -€3,122 | -52.1% |
| Taxes, remuneration and social security | 45 | €39,536 | €217,790 | +€178,254 | +451% |
| Taxes | 450/3 | €39,536 | €217,790 | +€178,254 | +451% |
| Other amounts payable | 47/48 | €1,275,252 | €639,252 | -€636,000 | -49.9% |
| Accrued charges and deferred income | 492/3 | €15,109 | - | -€15,109 | |
| Other operating charges | 640/8 | €968 | €0 | -€967 | -100.0% |
| Gross operating margin | 9900 | -€7,964 | -€26,825 | -€18,861 | -237% |
| Operating profit (loss) | 9901 | -€8,932 | -€26,825 | -€17,893 | -200% |
| Financial income | 75/76B | €190,371 | €57,352 | -€133,019 | -69.9% |
| Recurring financial income | 75 | €190,371 | €1,787 | -€188,584 | -99.1% |
| Non-recurring financial income | 76B | €190,371 | €55,565 | -€134,806 | -70.8% |
| Financial charges | 65/66B | €20,356 | €45,253 | +€24,897 | +122% |
| Recurring financial charges | 65 | €20,356 | €23,343 | +€2,987 | +14.7% |
| Non-recurring financial charges | 66B | €20,356 | €21,911 | +€1,555 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €161,084 | -€14,726 | -€175,810 | |
| Income taxes | 67/77 | €38,900 | €28 | -€38,872 | -99.9% |
| Profit (loss) for the period | 9904 | €122,184 | -€14,754 | -€136,937 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,184 | -€14,754 | -€136,937 |
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 14 October 2026 via checked.be.