TR Testing: what changed
Two fiscal 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.
TR Testing
Largest movements
- Receivables within one year +€14,551
up €14,551 (+19.4%), from €74,823 to €89,374
of which Other amounts receivable: +€16,069
- Cash +€7,706
up €7,706 (+294.4%), from €2,618 to €10,324
mainly Net result for the year (+€17,910) and Tax, wage and social debts (+€5,837)
- Reserves +€17,910
up €17,910 (+29.7%), from €60,217 to €78,127
- Tax, wage and social debts +€5,837
up €5,837 (+39.9%), from €14,633 to €20,470
- Trade debts -€1,401
down €1,401 (-83.5%), from €1,677 to €276
- Financial charges +€1,921
up €1,921 (+726.6%), from €264 to €2,185
- Other operating charges +€1,364
up €1,364 (+95.4%), from €1,430 to €2,794
- Gross operating margin +€1,312
up €1,312 (+4.5%), from €29,085 to €30,397
- Depreciation -€459
down €459 (-84.2%), from €545 to €86
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,527 | €99,873 | +€22,346 | +28.8% |
| Fixed assets | 21/28 | €86 | €0 | -€86 | -100.0% |
| Tangible fixed assets | 22/27 | €86 | €0 | -€86 | -100.0% |
| Furniture and vehicles | 24 | €86 | €0 | -€86 | -100.0% |
| Current assets | 29/58 | €77,441 | €99,873 | +€22,432 | +29.0% |
| Amounts receivable within one year | 40/41 | €74,823 | €89,374 | +€14,551 | +19.4% |
| Trade receivables | 40 | €10,038 | €8,519 | -€1,519 | -15.1% |
| Other amounts receivable | 41 | €64,785 | €80,854 | +€16,069 | +24.8% |
| Cash at bank and in hand | 54/58 | €2,618 | €10,324 | +€7,706 | +294.4% |
| Deferred charges and accrued income | 490/1 | - | €175 | +€175 | |
| Total equity and liabilities | 10/49 | €77,527 | €99,873 | +€22,346 | +28.8% |
| Equity | 10/15 | €61,217 | €79,127 | +€17,910 | +29.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €60,217 | €78,127 | +€17,910 | +29.7% |
| Distributable reserves | 133 | €60,217 | €78,127 | +€17,910 | +29.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,310 | €20,746 | +€4,436 | +27.2% |
| Amounts payable within one year | 42/48 | €16,310 | €20,746 | +€4,436 | +27.2% |
| Trade debts | 44 | €1,677 | €276 | -€1,401 | -83.5% |
| Suppliers | 440/4 | €1,677 | €276 | -€1,401 | -83.5% |
| Taxes, remuneration and social security | 45 | €14,633 | €20,470 | +€5,837 | +39.9% |
| Taxes | 450/3 | €14,633 | €20,470 | +€5,837 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €545 | €86 | -€459 | -84.2% |
| Other operating charges | 640/8 | €1,430 | €2,794 | +€1,364 | +95.4% |
| Gross operating margin | 9900 | €29,085 | €30,397 | +€1,312 | +4.5% |
| Operating profit (loss) | 9901 | €27,111 | €27,518 | +€407 | +1.5% |
| Financial income | 75/76B | €118 | €21 | -€97 | -82.0% |
| Recurring financial income | 75 | €118 | €21 | -€97 | -82.0% |
| Financial charges | 65/66B | €264 | €2,185 | +€1,921 | +726.6% |
| Recurring financial charges | 65 | €264 | €2,185 | +€1,921 | +726.6% |
| Profit (loss) for the period before taxes | 9903 | €26,964 | €25,354 | -€1,611 | -6.0% |
| Income taxes | 67/77 | €7,662 | €7,444 | -€218 | -2.8% |
| Profit (loss) for the period | 9904 | €19,302 | €17,910 | -€1,393 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,302 | €17,910 | -€1,393 | -7.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.