Total Testing Service: 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.
Total Testing Service
Largest movements
- Receivables within one year +€147,033
up €147,033 (+47.1%), from €312,053 to €459,086
of which Trade receivables: +€150,710
- Cash -€35,763
down €35,763 (-69.1%), from €51,752 to €15,989
mainly Current portion of long-term debt (-€210,337) and Receivables within one year (-€147,033)
- Tangible fixed assets -€32,348
down €32,348 (-42.3%), from €76,426 to €44,079
- Intangible fixed assets -€12,164
down €12,164 (-20.0%), from €60,808 to €48,644
- Trade debts +€212,222
up €212,222 (+47.0%), from €451,460 to €663,682
- Current portion of long-term debt -€210,337
down €210,337 (-94.8%), from €221,842 to €11,505
- Profit (loss) carried forward +€94,940
up €94,940 (+8.7%), from -€1.1m to -€997,747
- Debts after one year -€32,063
down €32,063 (-4.6%), from €690,448 to €658,385
- Gross operating margin +€150,058
up €150,058 (+29.6%), from €507,508 to €657,566
- Staff costs +€50,741
up €50,741 (+11.2%), from €451,893 to €502,634
- Financial charges -€6,811
down €6,811 (-42.3%), from €16,096 to €9,285
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.
Cash bridge derived
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 | €510,672 | €577,153 | +€66,481 | +13.0% |
| Fixed assets | 21/28 | €138,865 | €95,339 | -€43,526 | -31.3% |
| Intangible fixed assets | 21 | €60,808 | €48,644 | -€12,164 | -20.0% |
| Tangible fixed assets | 22/27 | €76,426 | €44,079 | -€32,348 | -42.3% |
| Plant, machinery and equipment | 23 | €2,936 | €0 | -€2,936 | -100.0% |
| Furniture and vehicles | 24 | €55,929 | €43,535 | -€12,394 | -22.2% |
| Leasing and similar rights | 25 | €7,159 | €544 | -€6,615 | -92.4% |
| Other tangible fixed assets | 26 | €10,403 | €0 | -€10,403 | -100.0% |
| Financial fixed assets | 28 | €1,630 | €2,616 | +€986 | +60.5% |
| Current assets | 29/58 | €371,807 | €481,814 | +€110,007 | +29.6% |
| Amounts receivable within one year | 40/41 | €312,053 | €459,086 | +€147,033 | +47.1% |
| Trade receivables | 40 | €307,092 | €457,802 | +€150,710 | +49.1% |
| Other amounts receivable | 41 | €4,961 | €1,285 | -€3,676 | -74.1% |
| Cash at bank and in hand | 54/58 | €51,752 | €15,989 | -€35,763 | -69.1% |
| Deferred charges and accrued income | 490/1 | €8,002 | €6,739 | -€1,263 | -15.8% |
| Total equity and liabilities | 10/49 | €510,672 | €577,153 | +€66,481 | +13.0% |
| Equity | 10/15 | -€942,687 | -€847,747 | +€94,940 | +10.1% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,092,687 | -€997,747 | +€94,940 | +8.7% |
| Amounts payable | 17/49 | €1,453,359 | €1,424,900 | -€28,459 | -2.0% |
| Amounts payable after more than one year | 17 | €690,448 | €658,385 | -€32,063 | -4.6% |
| Financial debts | 170/4 | €690,448 | €658,385 | -€32,063 | -4.6% |
| Amounts payable within one year | 42/48 | €762,911 | €766,515 | +€3,604 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €221,842 | €11,505 | -€210,337 | -94.8% |
| Trade debts | 44 | €451,460 | €663,682 | +€212,222 | +47.0% |
| Suppliers | 440/4 | €451,460 | €663,682 | +€212,222 | +47.0% |
| Taxes, remuneration and social security | 45 | €69,453 | €65,457 | -€3,996 | -5.8% |
| Taxes | 450/3 | €12,002 | €8,046 | -€3,956 | -33.0% |
| Remuneration and social security | 454/9 | €57,451 | €57,411 | -€40 | -0.1% |
| Other amounts payable | 47/48 | €20,156 | €25,871 | +€5,715 | +28.4% |
| Remuneration, social security and pensions | 62 | €451,893 | €502,634 | +€50,741 | +11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,403 | €32,519 | +€6,116 | +23.2% |
| Other operating charges | 640/8 | €739 | €1,117 | +€377 | +51.0% |
| Non-recurring operating charges | 66A | €9,754 | €15,983 | +€6,229 | +63.9% |
| Gross operating margin | 9900 | €507,508 | €657,566 | +€150,058 | +29.6% |
| Operating profit (loss) | 9901 | €18,719 | €105,314 | +€86,594 | +462.6% |
| Financial income | 75/76B | €131 | €111 | -€20 | -15.0% |
| Recurring financial income | 75 | €131 | €111 | -€20 | -15.0% |
| Financial charges | 65/66B | €16,096 | €9,285 | -€6,811 | -42.3% |
| Recurring financial charges | 65 | €16,096 | €9,285 | -€6,811 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €2,754 | €96,140 | +€93,385 | +3390.7% |
| Income taxes | 67/77 | €540 | €1,199 | +€660 | +122.3% |
| Profit (loss) for the period | 9904 | €2,215 | €94,940 | +€92,726 | +4187.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,215 | €94,940 | +€92,726 | +4187.1% |
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 9 October 2026 via checked.be.