Tevisio: 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.
Tevisio
Largest movements
- Cash +€32,400
up €32,400 (+608%), from €5,325 to €37,725
mainly Net result for the year (+€38,791) and Depreciation (+€14,214)
- Receivables within one year -€11,845
down €11,845 (-15.4%), from €76,689 to €64,844
of which Other amounts receivable: -€18,625
- Reserves +€40,000
up €40,000 (+48.8%), from €82,000 to €122,000
- Accrued charges and deferred income -€9,039
no longer reported in 2025 (was €9,039)
- Other debts -€4,102
down €4,102 (-67.5%), from €6,073 to €1,972
- Trade debts -€2,805
down €2,805 (-27.1%), from €10,341 to €7,536
- Gross operating margin +€31,066
up €31,066 (+81.8%), from €37,957 to €69,023
- Taxes +€8,627
up €8,627 (+199%), from €4,339 to €12,965
- Financial charges -€4,988
down €4,988 (-75.8%), from €6,577 to €1,590
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 | €137,007 | €160,658 | +€23,651 | +17.3% |
| Fixed assets | 21/28 | €54,993 | €56,496 | +€1,503 | +2.7% |
| Tangible fixed assets | 22/27 | €54,993 | €56,496 | +€1,503 | +2.7% |
| Land and buildings | 22 | €49,860 | €48,099 | -€1,761 | -3.5% |
| Plant, machinery and equipment | 23 | €808 | €239 | -€569 | -70.5% |
| Furniture and vehicles | 24 | €4,325 | €8,158 | +€3,833 | +88.6% |
| Current assets | 29/58 | €82,014 | €104,162 | +€22,148 | +27.0% |
| Amounts receivable within one year | 40/41 | €76,689 | €64,844 | -€11,845 | -15.4% |
| Trade receivables | 40 | €56,028 | €62,808 | +€6,780 | +12.1% |
| Other amounts receivable | 41 | €20,661 | €2,036 | -€18,625 | -90.1% |
| Cash at bank and in hand | 54/58 | €5,325 | €37,725 | +€32,400 | +608% |
| Deferred charges and accrued income | 490/1 | - | €1,593 | +€1,593 | |
| Total equity and liabilities | 10/49 | €137,007 | €160,658 | +€23,651 | +17.3% |
| Equity | 10/15 | €103,682 | €142,474 | +€38,791 | +37.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,000 | €122,000 | +€40,000 | +48.8% |
| Distributable reserves | 133 | €82,000 | €122,000 | +€40,000 | +48.8% |
| Profit (loss) carried forward | 14 | €3,082 | €1,874 | -€1,209 | -39.2% |
| Amounts payable | 17/49 | €33,325 | €18,184 | -€15,141 | -45.4% |
| Amounts payable within one year | 42/48 | €24,286 | €18,184 | -€6,102 | -25.1% |
| Financial debts | 43 | €5,846 | €5,846 | = | 0.0% |
| Credit institutions | 430/8 | €5,846 | €5,846 | = | 0.0% |
| Trade debts | 44 | €10,341 | €7,536 | -€2,805 | -27.1% |
| Suppliers | 440/4 | €10,341 | €7,536 | -€2,805 | -27.1% |
| Taxes, remuneration and social security | 45 | €2,026 | €2,831 | +€805 | +39.7% |
| Taxes | 450/3 | - | €775 | +€775 | |
| Remuneration and social security | 454/9 | €2,026 | €2,056 | +€29 | +1.4% |
| Other amounts payable | 47/48 | €6,073 | €1,972 | -€4,102 | -67.5% |
| Accrued charges and deferred income | 492/3 | €9,039 | - | -€9,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,628 | €14,214 | +€586 | +4.3% |
| Other operating charges | 640/8 | €1,193 | €1,468 | +€275 | +23.1% |
| Gross operating margin | 9900 | €37,957 | €69,023 | +€31,066 | +81.8% |
| Operating profit (loss) | 9901 | €23,136 | €53,341 | +€30,205 | +131% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €6,577 | €1,590 | -€4,988 | -75.8% |
| Recurring financial charges | 65 | €6,577 | €1,590 | -€4,988 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €16,559 | €51,757 | +€35,198 | +213% |
| Income taxes | 67/77 | €4,339 | €12,965 | +€8,627 | +199% |
| Profit (loss) for the period | 9904 | €12,220 | €38,791 | +€26,571 | +217% |
| Profit (loss) for the period to be appropriated | 9905 | €12,220 | €38,791 | +€26,571 | +217% |
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 31 October 2026 via checked.be.