TECEMO: 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.
TECEMO
Largest movements
- Tangible fixed assets +€7,308
up €7,308 (+28.1%), from €26,011 to €33,319
of which Furniture and vehicles: +€6,217
- Receivables within one year +€4,148
up €4,148 (+431%), from €962 to €5,110
of which Trade receivables: +€4,148
- Cash +€409
up €409 (+43.7%), from €935 to €1,344
mainly Net result for the year (+€10,575) and Tax, wage and social debts (+€2,444)
- Profit (loss) carried forward +€10,575
up €10,575 (+28.1%), from -€37,579 to -€27,004
- Tax, wage and social debts +€2,444
up €2,444 (+612%), from €399 to €2,844
- Trade debts -€1,080
down €1,080 (-64.7%), from €1,668 to €588
- Gross operating margin +€46,860
up €46,860, from -€25,254 to €21,606
- Turnover +€38,518
new in 2025: €38,518
- Purchases and services +€17,726
new in 2025: €17,726
- Financial charges +€4,520
up €4,520 (+1,861%), from €243 to €4,763
- Depreciation +€1,235
up €1,235 (+196%), from €629 to €1,864
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 | €27,957 | €39,822 | +€11,865 | +42.4% |
| Fixed assets | 21/28 | €26,011 | €33,319 | +€7,308 | +28.1% |
| Tangible fixed assets | 22/27 | €26,011 | €33,319 | +€7,308 | +28.1% |
| Land and buildings | 22 | €26,011 | €26,127 | +€116 | +0.4% |
| Plant, machinery and equipment | 23 | - | €975 | +€975 | |
| Furniture and vehicles | 24 | - | €6,217 | +€6,217 | |
| Current assets | 29/58 | €1,946 | €6,503 | +€4,557 | +234% |
| Amounts receivable within one year | 40/41 | €962 | €5,110 | +€4,148 | +431% |
| Trade receivables | 40 | €503 | €4,651 | +€4,148 | +825% |
| Other amounts receivable | 41 | €459 | €459 | = | 0.0% |
| Current investments | 50/53 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €935 | €1,344 | +€409 | +43.7% |
| Total equity and liabilities | 10/49 | €27,957 | €39,822 | +€11,865 | +42.4% |
| Equity | 10/15 | -€12,829 | -€2,254 | +€10,575 | +82.4% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €2,250 | €2,250 | = | 0.0% |
| Distributable reserves | 133 | €2,250 | €2,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,579 | -€27,004 | +€10,575 | +28.1% |
| Amounts payable | 17/49 | €40,786 | €42,076 | +€1,291 | +3.2% |
| Amounts payable within one year | 42/48 | €40,786 | €42,076 | +€1,291 | +3.2% |
| Trade debts | 44 | €1,668 | €588 | -€1,080 | -64.7% |
| Suppliers | 440/4 | €1,668 | €588 | -€1,080 | -64.7% |
| Taxes, remuneration and social security | 45 | €399 | €2,844 | +€2,444 | +612% |
| Taxes | 450/3 | €399 | €2,844 | +€2,444 | +612% |
| Other amounts payable | 47/48 | €38,719 | €38,644 | -€74 | -0.2% |
| Turnover | 70 | - | €38,518 | +€38,518 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €17,726 | +€17,726 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €629 | €1,864 | +€1,235 | +196% |
| Other operating charges | 640/8 | €5,015 | €4,408 | -€607 | -12.1% |
| Gross operating margin | 9900 | -€25,254 | €21,606 | +€46,860 | |
| Operating profit (loss) | 9901 | -€30,898 | €15,334 | +€46,232 | |
| Financial income | 75/76B | €51 | €4 | -€47 | -91.6% |
| Recurring financial income | 75 | €3 | €4 | +€2 | +66.2% |
| Non-recurring financial income | 76B | €49 | - | -€49 | |
| Financial charges | 65/66B | €243 | €4,763 | +€4,520 | +1,861% |
| Recurring financial charges | 65 | €243 | €4,763 | +€4,520 | +1,861% |
| Profit (loss) for the period before taxes | 9903 | -€31,090 | €10,575 | +€41,665 | |
| Income taxes | 67/77 | €1 | - | -€1 | |
| Profit (loss) for the period | 9904 | -€31,091 | €10,575 | +€41,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,091 | €10,575 | +€41,665 |
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 29 October 2026 via checked.be.