Tresciff: 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.
Tresciff
Largest movements
- Tangible fixed assets -€159,868
down €159,868 (-67.4%), from €237,180 to €77,312
of which Furniture and vehicles: -€153,870
- Deferred charges and accrued income +€64,802
up €64,802 (+341%), from €19,020 to €83,822
- Cash -€27,086
down €27,086 (-9.6%), from €282,771 to €255,685
mainly Trade debts (-€169,344) and Deferred charges and accrued income (-€64,802)
- Receivables within one year -€11,471
down €11,471 (-21.2%), from €54,078 to €42,607
of which Trade receivables: -€7,971
- Trade debts -€169,344
down €169,344 (-35.0%), from €483,151 to €313,807
- Profit (loss) carried forward +€49,842
up €49,842 (+91.5%), from -€54,483 to -€4,642
- Current portion of long-term debt -€41,504
down €41,504 (-100%), from €41,504 to €0
- Other debts +€27,235
up €27,235 (+531%), from €5,133 to €32,368
- Financial charges -€11,198
down €11,198 (-43.6%), from €25,678 to €14,480
- Gross operating margin +€10,326
up €10,326 (+1.2%), from €897,389 to €907,715
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 | €621,545 | €484,992 | -€136,553 | -22.0% |
| Fixed assets | 21/28 | €237,180 | €77,312 | -€159,868 | -67.4% |
| Tangible fixed assets | 22/27 | €237,180 | €77,312 | -€159,868 | -67.4% |
| Plant, machinery and equipment | 23 | €27,689 | €21,692 | -€5,997 | -21.7% |
| Furniture and vehicles | 24 | €209,491 | €55,620 | -€153,870 | -73.4% |
| Current assets | 29/58 | €384,365 | €407,679 | +€23,315 | +6.1% |
| Stocks and contracts in progress | 3 | €28,496 | €25,566 | -€2,930 | -10.3% |
| Stocks | 30/36 | €28,496 | €25,566 | -€2,930 | -10.3% |
| Amounts receivable within one year | 40/41 | €54,078 | €42,607 | -€11,471 | -21.2% |
| Trade receivables | 40 | €40,439 | €32,468 | -€7,971 | -19.7% |
| Other amounts receivable | 41 | €13,639 | €10,139 | -€3,501 | -25.7% |
| Cash at bank and in hand | 54/58 | €282,771 | €255,685 | -€27,086 | -9.6% |
| Deferred charges and accrued income | 490/1 | €19,020 | €83,822 | +€64,802 | +341% |
| Total equity and liabilities | 10/49 | €621,545 | €484,992 | -€136,553 | -22.0% |
| Equity | 10/15 | -€35,733 | €14,108 | +€49,842 | |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,483 | -€4,642 | +€49,842 | +91.5% |
| Amounts payable | 17/49 | €657,278 | €470,883 | -€186,395 | -28.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €613,256 | €426,800 | -€186,456 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €41,504 | €0 | -€41,504 | -100% |
| Trade debts | 44 | €483,151 | €313,807 | -€169,344 | -35.0% |
| Suppliers | 440/4 | €483,151 | €313,807 | -€169,344 | -35.0% |
| Taxes, remuneration and social security | 45 | €83,468 | €80,625 | -€2,843 | -3.4% |
| Taxes | 450/3 | €14,723 | €11,981 | -€2,742 | -18.6% |
| Remuneration and social security | 454/9 | €68,744 | €68,643 | -€101 | -0.1% |
| Other amounts payable | 47/48 | €5,133 | €32,368 | +€27,235 | +531% |
| Accrued charges and deferred income | 492/3 | €44,022 | €44,083 | +€61 | +0.1% |
| Remuneration, social security and pensions | 62 | €666,588 | €664,490 | -€2,098 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158,572 | €161,158 | +€2,586 | +1.6% |
| Other operating charges | 640/8 | €18,500 | €17,802 | -€698 | -3.8% |
| Gross operating margin | 9900 | €897,389 | €907,715 | +€10,326 | +1.2% |
| Operating profit (loss) | 9901 | €53,729 | €64,265 | +€10,536 | +19.6% |
| Financial income | 75/76B | €758 | €57 | -€701 | -92.5% |
| Recurring financial income | 75 | €758 | €57 | -€701 | -92.5% |
| Financial charges | 65/66B | €25,678 | €14,480 | -€11,198 | -43.6% |
| Recurring financial charges | 65 | €25,678 | €14,480 | -€11,198 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €28,808 | €49,842 | +€21,033 | +73.0% |
| Profit (loss) for the period | 9904 | €28,808 | €49,842 | +€21,033 | +73.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,808 | €49,842 | +€21,033 | +73.0% |
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 23 October 2026 via checked.be.