ABM - TECNA: 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.
What changed
ABM - TECNA
NACE 28.220, Manufacture of machinery and equipment not elsewhere classified
financial year 31-12-2025 compared with 31-12-2024filed annual accounts (NBB)
Net result for the year
€551,726
31-12-2024 · €969,443-€417,717
Equity
€6.8m
31-12-2024 · €6.6m+€275,743
Cash
€1.8m
31-12-2024 · €2.0m-€171,467
Balance sheet total
€18.2m
31-12-2024 · €19.2m-€986,305
Largest movements
Assets
- Current investments -€2.1m
down €2.1m (-58.3%), from €3.6m to €1.5m
- Financial fixed assets +€1.5m
up €1.5m (+75.4%), from €1.9m to €3.4m
of which Other financial fixed assets: +€1.5m
- Stocks and contracts -€524,959
down €524,959 (-13.9%), from €3.8m to €3.2m
of which Contracts in progress: -€392,099
- Receivables within one year +€331,190
up €331,190 (+6.0%), from €5.5m to €5.8m
of which Trade receivables: +€766,859
- Intangible fixed assets +€273,140
up €273,140 (+50.3%), from €543,189 to €816,329
Equity and liabilities
- Other debts -€540,000
down €540,000 (-23.2%), from €2.3m to €1.8m
- Debts after one year -€363,818
down €363,818 (-40.3%), from €903,368 to €539,550
- Reserves +€276,416
up €276,416 (+4.7%), from €5.9m to €6.2m
of which Distributable reserves: +€284,000
- Accrued charges and deferred income -€230,104
down €230,104 (-99.0%), from €232,538 to €2,434
Income statement
- Turnover -€1.8m
down €1.8m (-5.7%), from €31.5m to €29.7m
- Services and other goods -€478,715
down €478,715 (-8.5%), from €5.6m to €5.1m
- Goods and materials -€449,498
down €449,498 (-3.5%), from €13.0m to €12.6m
of which Purchases: -€367,479
- Staff costs -€338,536
down €338,536 (-3.1%), from €11.1m to €10.7m
From the 31-12-2024 result to the 31-12-2025 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.
Result 31-12-2024
€969,443
Turnover
-€1.8m
Other operating income
-€32,270
Goods and materials
+€449,498
Services and other goods
+€478,715
Staff costs
+€338,536
Depreciation
+€2,328
Write-downs
-€189
Other operating charges
+€26,463
Other operating items
-€19,702
Financial income
-€80,538
Financial charges
+€83,668
Taxes
+€143,534
Result 31-12-2025
€551,726
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€666,692
Investment
-€143,489
Financing
-€694,670
Cash 31-12-2024
€2.0m
From operations (derived)
+€666,692
Net result for the year
+€551,726
Depreciation
+€730,109
Stocks and contracts
+€524,959
Receivables within one year
-€331,190
Deferred charges and accrued income
+€34,448
Provisions
-€2,528
Trade debts
-€31,556
Tax, wage and social debts
+€108,381
Advances received
-€147,554
Other debts
-€540,000
Accrued charges and deferred income
-€230,104
Investment (derived)
-€143,489
Investment in fixed assets (net)
-€2.2m
Current investments
+€2.1m
Financing
-€694,670
Debts after one year
-€363,818
Current portion of long-term debt
-€54,870
Contributions, distributions and other
-€275,983
Cash 31-12-2025
€1.8m
brings cash intakes cash out
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,211,551 | €18,225,247 | -€986,305 | -5.1% |
| Fixed assets | 21/28 | €4,256,511 | €5,769,891 | +€1.5m | +35.6% |
| Intangible fixed assets | 21 | €543,189 | €816,329 | +€273,140 | +50.3% |
| Tangible fixed assets | 22/27 | €1,764,157 | €1,534,622 | -€229,535 | -13.0% |
| Land and buildings | 22 | €684,726 | €683,453 | -€1,273 | -0.2% |
| Plant, machinery and equipment | 23 | €259,470 | €241,913 | -€17,557 | -6.8% |
| Furniture and vehicles | 24 | €757,562 | €574,916 | -€182,646 | -24.1% |
| Leasing and similar rights | 25 | €62,400 | €34,341 | -€28,059 | -45.0% |
| Financial fixed assets | 28 | €1,949,165 | €3,418,940 | +€1.5m | +75.4% |
| Affiliated companies | 280/1 | €1,945,271 | €1,945,271 | = | 0.0% |
| Participating interests | 280 | €1,945,271 | €1,945,271 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,894 | €1,473,669 | +€1.5m | +37,745% |
| Amounts receivable and cash guarantees | 285/8 | €3,894 | €1,473,669 | +€1.5m | +37,745% |
| Current assets | 29/58 | €14,955,040 | €12,455,355 | -€2.5m | -16.7% |
| Stocks and contracts in progress | 3 | €3,764,784 | €3,239,825 | -€524,959 | -13.9% |
| Stocks | 30/36 | €3,140,097 | €3,007,237 | -€132,860 | -4.2% |
| Raw materials and consumables | 30/31 | €3,140,097 | €3,007,237 | -€132,860 | -4.2% |
| Contracts in progress | 37 | €624,687 | €232,588 | -€392,099 | -62.8% |
| Amounts receivable within one year | 40/41 | €5,501,905 | €5,833,095 | +€331,190 | +6.0% |
| Trade receivables | 40 | €3,633,124 | €4,399,983 | +€766,859 | +21.1% |
| Other amounts receivable | 41 | €1,868,782 | €1,433,112 | -€435,669 | -23.3% |
| Current investments | 50/53 | €3,600,000 | €1,500,000 | -€2.1m | -58.3% |
| Other investments | 51/53 | €3,600,000 | €1,500,000 | -€2.1m | -58.3% |
| Cash at bank and in hand | 54/58 | €1,950,855 | €1,779,389 | -€171,467 | -8.8% |
| Deferred charges and accrued income | 490/1 | €137,495 | €103,047 | -€34,448 | -25.1% |
| Total equity and liabilities | 10/49 | €19,211,551 | €18,225,247 | -€986,305 | -5.1% |
| Equity | 10/15 | €6,567,102 | €6,842,845 | +€275,743 | +4.2% |
| Contributions | 10/11 | €636,816 | €636,816 | = | 0.0% |
| Capital | 10 | €636,816 | €636,816 | = | 0.0% |
| Issued capital | 100 | €636,816 | €636,816 | = | 0.0% |
| Reserves | 13 | €5,912,655 | €6,189,071 | +€276,416 | +4.7% |
| Non-distributable reserves | 130/1 | €63,682 | €63,682 | = | 0.0% |
| Legal reserve | 130 | €63,682 | €63,682 | = | 0.0% |
| Tax-exempt reserves | 132 | €933,974 | €926,389 | -€7,584 | -0.8% |
| Distributable reserves | 133 | €4,915,000 | €5,199,000 | +€284,000 | +5.8% |
| Profit (loss) carried forward | 14 | €16,648 | €16,958 | +€310 | +1.9% |
| Investment grants | 15 | €983 | €0 | -€983 | -100% |
| Provisions and deferred taxes | 16 | €15,150 | €12,622 | -€2,528 | -16.7% |
| Deferred taxes | 168 | €15,150 | €12,622 | -€2,528 | -16.7% |
| Amounts payable | 17/49 | €12,629,299 | €11,369,780 | -€1.3m | -10.0% |
| Amounts payable after more than one year | 17 | €903,368 | €539,550 | -€363,818 | -40.3% |
| Financial debts | 170/4 | €903,368 | €539,550 | -€363,818 | -40.3% |
| Leasing and similar obligations | 172 | €35,087 | €5,134 | -€29,953 | -85.4% |
| Credit institutions | 173 | €868,282 | €534,417 | -€333,865 | -38.5% |
| Amounts payable within one year | 42/48 | €11,493,393 | €10,827,795 | -€665,598 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €418,688 | €363,818 | -€54,870 | -13.1% |
| Trade debts | 44 | €4,823,389 | €4,791,833 | -€31,556 | -0.7% |
| Suppliers | 440/4 | €4,823,389 | €4,791,833 | -€31,556 | -0.7% |
| Advances received on contracts in progress | 46 | €340,655 | €193,102 | -€147,554 | -43.3% |
| Taxes, remuneration and social security | 45 | €3,585,327 | €3,693,708 | +€108,381 | +3.0% |
| Taxes | 450/3 | €1,361,538 | €1,385,053 | +€23,515 | +1.7% |
| Remuneration and social security | 454/9 | €2,223,789 | €2,308,655 | +€84,866 | +3.8% |
| Other amounts payable | 47/48 | €2,325,335 | €1,785,335 | -€540,000 | -23.2% |
| Accrued charges and deferred income | 492/3 | €232,538 | €2,434 | -€230,104 | -99.0% |
| Operating income | 70/76A | €32,184,073 | €30,209,364 | -€2.0m | -6.1% |
| Turnover | 70 | €31,497,106 | €29,689,346 | -€1.8m | -5.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€47,834 | -€184,642 | -€136,808 | -286% |
| Other operating income | 74 | €734,801 | €702,531 | -€32,270 | -4.4% |
| Non-recurring operating income | 76A | - | €2,129 | +€2,129 | |
| Operating charges | 60/66A | €30,681,536 | €29,271,208 | -€1.4m | -4.6% |
| Goods for resale, raw materials and consumables | 60 | €13,028,506 | €12,579,009 | -€449,498 | -3.5% |
| Purchases | 600/8 | €12,813,627 | €12,446,149 | -€367,479 | -2.9% |
| Change in stocks: decrease (increase) | 609 | €214,879 | €132,860 | -€82,019 | -38.2% |
| Services and other goods | 61 | €5,626,781 | €5,148,065 | -€478,715 | -8.5% |
| Remuneration, social security and pensions | 62 | €11,081,981 | €10,743,445 | -€338,536 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €732,437 | €730,109 | -€2,328 | -0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,131 | €1,321 | +€189 | +16.7% |
| Other operating charges | 640/8 | €83,243 | €56,780 | -€26,463 | -31.8% |
| Non-recurring operating charges | 66A | €127,456 | €12,479 | -€114,977 | -90.2% |
| Operating profit (loss) | 9901 | €1,502,537 | €938,156 | -€564,381 | -37.6% |
| Financial income | 75/76B | €183,167 | €102,630 | -€80,538 | -44.0% |
| Recurring financial income | 75 | €183,167 | €102,630 | -€80,538 | -44.0% |
| Income from financial fixed assets | 750 | €151,208 | €70,745 | -€80,463 | -53.2% |
| Income from current assets | 751 | - | €255 | +€255 | |
| Other financial income | 752/9 | €31,959 | €31,630 | -€330 | -1.0% |
| Financial charges | 65/66B | €280,416 | €196,748 | -€83,668 | -29.8% |
| Recurring financial charges | 65 | €280,416 | €196,748 | -€83,668 | -29.8% |
| Debt charges | 650 | €31,225 | €27,220 | -€4,005 | -12.8% |
| Other financial charges | 652/9 | €249,190 | €169,527 | -€79,663 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €1,405,289 | €844,038 | -€561,251 | -39.9% |
| Transfer from deferred taxes | 780 | €2,528 | €2,528 | = | 0.0% |
| Income taxes | 67/77 | €438,374 | €294,840 | -€143,534 | -32.7% |
| Taxes | 670/3 | €438,374 | €294,840 | -€143,534 | -32.7% |
| Profit (loss) for the period | 9904 | €969,443 | €551,726 | -€417,717 | -43.1% |
| Transfer from tax-exempt reserves | 789 | €218,084 | €7,584 | -€210,500 | -96.5% |
| Transfer to tax-exempt reserves | 689 | €315,750 | €0 | -€315,750 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €871,777 | €559,310 | -€312,467 | -35.8% |
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 15 October 2026 via checked.be.