TECAL: 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.
TECAL
Largest movements
- Receivables within one year +€7,022
up €7,022 (+9.9%), from €70,802 to €77,823
of which Other amounts receivable: +€5,167
- Profit (loss) carried forward +€21,121
up €21,121 (+36.0%), from €58,610 to €79,731
- Trade debts -€17,011
no longer reported in 2024 (was €17,011)
- Tax, wage and social debts +€3,300
up €3,300 (+43.5%), from €7,589 to €10,888
- Gross operating margin +€10,460
up €10,460 (+43.1%), from €24,283 to €34,743
- Other operating charges +€1,080
up €1,080 (+34.8%), from €3,103 to €4,183
- Taxes -€999
down €999 (-13.2%), from €7,589 to €6,590
- Financial charges +€587
up €587 (+15.6%), from €3,764 to €4,351
of which Financial charges: +€583
- Financial income +€377
up €377 (+22.6%), from €1,669 to €2,046
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 | €88,210 | €95,619 | +€7,409 | +8.4% |
| Fixed assets | 21/28 | €785 | €279 | -€507 | -64.5% |
| Tangible fixed assets | 22/27 | €785 | €279 | -€507 | -64.5% |
| Furniture and vehicles | 24 | €785 | €279 | -€507 | -64.5% |
| Current assets | 29/58 | €87,425 | €95,341 | +€7,916 | +9.1% |
| Amounts receivable within one year | 40/41 | €70,802 | €77,823 | +€7,022 | +9.9% |
| Trade receivables | 40 | €29,716 | €31,571 | +€1,855 | +6.2% |
| Other amounts receivable | 41 | €41,086 | €46,252 | +€5,167 | +12.6% |
| Cash at bank and in hand | 54/58 | €16,623 | €17,517 | +€894 | +5.4% |
| Total equity and liabilities | 10/49 | €88,210 | €95,619 | +€7,409 | +8.4% |
| Equity | 10/15 | €63,610 | €84,731 | +€21,121 | +33.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,610 | €79,731 | +€21,121 | +36.0% |
| Amounts payable | 17/49 | €24,600 | €10,888 | -€13,711 | -55.7% |
| Amounts payable within one year | 42/48 | €24,600 | €10,888 | -€13,711 | -55.7% |
| Trade debts | 44 | €17,011 | - | -€17,011 | |
| Suppliers | 440/4 | €17,011 | - | -€17,011 | |
| Taxes, remuneration and social security | 45 | €7,589 | €10,888 | +€3,300 | +43.5% |
| Taxes | 450/3 | €7,589 | €10,888 | +€3,300 | +43.5% |
| Remuneration, social security and pensions | 62 | €32 | €38 | +€6 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €507 | €507 | = | 0.0% |
| Other operating charges | 640/8 | €3,103 | €4,183 | +€1,080 | +34.8% |
| Gross operating margin | 9900 | €24,283 | €34,743 | +€10,460 | +43.1% |
| Operating profit (loss) | 9901 | €20,641 | €30,015 | +€9,374 | +45.4% |
| Financial income | 75/76B | €1,669 | €2,046 | +€377 | +22.6% |
| Recurring financial income | 75 | €1,669 | €2,046 | +€377 | +22.6% |
| Financial charges | 65/66B | €3,764 | €4,351 | +€587 | +15.6% |
| Recurring financial charges | 65 | €3,764 | €4,347 | +€583 | +15.5% |
| Non-recurring financial charges | 66B | - | €4 | +€4 | |
| Profit (loss) for the period before taxes | 9903 | €18,547 | €27,710 | +€9,164 | +49.4% |
| Income taxes | 67/77 | €7,589 | €6,590 | -€999 | -13.2% |
| Profit (loss) for the period | 9904 | €10,958 | €21,121 | +€10,163 | +92.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,958 | €21,121 | +€10,163 | +92.7% |
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.