TEVERINA: 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.
TEVERINA
Largest movements
- Cash +€4,300
up €4,300 (+179%), from €2,404 to €6,704
mainly Other debts (+€5,812) and Depreciation (+€3,041)
- Intangible fixed assets +€3,404
new in 2025: €3,404
- Tangible fixed assets -€2,677
down €2,677 (-21.3%), from €12,563 to €9,886
- Receivables within one year -€1,508
down €1,508 (-9.7%), from €15,503 to €13,995
of which Trade receivables: -€1,444
- Other debts +€5,812
up €5,812 (+159%), from €3,659 to €9,471
- Trade debts -€1,477
down €1,477 (-95.1%), from €1,552 to €75
- Accrued charges and deferred income +€1,400
new in 2025: €1,400
- Profit (loss) carried forward -€1,243
down €1,243 (-75.5%), from -€1,646 to -€2,889
- Tax, wage and social debts -€1,134
down €1,134 (-9.2%), from €12,310 to €11,175
of which Remuneration and social security: -€2,456
- Gross operating margin -€18,877
down €18,877 (-74.3%), from €25,417 to €6,540
- Taxes -€4,083
down €4,083 (-65.7%), from €6,212 to €2,128
- Depreciation +€1,823
up €1,823 (+150%), from €1,218 to €3,041
- Financial charges -€734
down €734 (-34.1%), from €2,154 to €1,420
- Other operating charges -€408
down €408 (-25.4%), from €1,607 to €1,200
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 | €34,475 | €37,833 | +€3,358 | +9.7% |
| Fixed assets | 21/28 | €12,563 | €13,290 | +€727 | +5.8% |
| Intangible fixed assets | 21 | - | €3,404 | +€3,404 | |
| Tangible fixed assets | 22/27 | €12,563 | €9,886 | -€2,677 | -21.3% |
| Furniture and vehicles | 24 | €12,563 | €9,886 | -€2,677 | -21.3% |
| Current assets | 29/58 | €21,912 | €24,543 | +€2,631 | +12.0% |
| Amounts receivable within one year | 40/41 | €15,503 | €13,995 | -€1,508 | -9.7% |
| Trade receivables | 40 | €15,434 | €13,991 | -€1,444 | -9.4% |
| Other amounts receivable | 41 | €69 | €4 | -€64 | -93.7% |
| Cash at bank and in hand | 54/58 | €2,404 | €6,704 | +€4,300 | +179% |
| Deferred charges and accrued income | 490/1 | €4,005 | €3,844 | -€161 | -4.0% |
| Total equity and liabilities | 10/49 | €34,475 | €37,833 | +€3,358 | +9.7% |
| Equity | 10/15 | €16,954 | €15,711 | -€1,243 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,646 | -€2,889 | -€1,243 | -75.5% |
| Amounts payable | 17/49 | €17,521 | €22,122 | +€4,601 | +26.3% |
| Amounts payable within one year | 42/48 | €17,521 | €20,722 | +€3,201 | +18.3% |
| Trade debts | 44 | €1,552 | €75 | -€1,477 | -95.1% |
| Suppliers | 440/4 | €1,552 | €75 | -€1,477 | -95.1% |
| Taxes, remuneration and social security | 45 | €12,310 | €11,175 | -€1,134 | -9.2% |
| Taxes | 450/3 | €9,854 | €11,175 | +€1,321 | +13.4% |
| Remuneration and social security | 454/9 | €2,456 | €0 | -€2,456 | -100% |
| Other amounts payable | 47/48 | €3,659 | €9,471 | +€5,812 | +159% |
| Accrued charges and deferred income | 492/3 | - | €1,400 | +€1,400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,218 | €3,041 | +€1,823 | +150% |
| Other operating charges | 640/8 | €1,607 | €1,200 | -€408 | -25.4% |
| Gross operating margin | 9900 | €25,417 | €6,540 | -€18,877 | -74.3% |
| Operating profit (loss) | 9901 | €22,592 | €2,299 | -€20,292 | -89.8% |
| Financial income | 75/76B | €6 | €6 | +€0 | +0.2% |
| Recurring financial income | 75 | €6 | €6 | +€0 | +0.2% |
| Financial charges | 65/66B | €2,154 | €1,420 | -€734 | -34.1% |
| Recurring financial charges | 65 | €2,154 | €1,420 | -€734 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | €20,444 | €885 | -€19,559 | -95.7% |
| Income taxes | 67/77 | €6,212 | €2,128 | -€4,083 | -65.7% |
| Profit (loss) for the period | 9904 | €14,232 | -€1,243 | -€15,475 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,232 | -€1,243 | -€15,475 |
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 20 October 2026 via checked.be.