Tecla IT Consulting: 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.
Tecla IT Consulting
Largest movements
- Cash -€14,947
down €14,947 (-25.1%), from €59,458 to €44,511
mainly Net result for the year (-€10,557) and Receivables within one year (-€5,004)
- Receivables within one year +€5,004
up €5,004 (+17.1%), from €29,286 to €34,290
of which Other amounts receivable: +€5,681
- Tangible fixed assets +€2,268
up €2,268 (+88.8%), from €2,555 to €4,824
of which Other tangible fixed assets: +€3,352
- Profit (loss) carried forward -€10,557
new in 2025: -€10,557
- Tax, wage and social debts +€5,771
up €5,771 (+236%), from €2,450 to €8,221
- Other debts -€1,917
no longer reported in 2025 (was €1,917)
- Trade debts -€970
down €970 (-94.3%), from €1,029 to €59
- Gross operating margin -€95,354
down €95,354, from €87,235 to -€8,119
- Taxes -€17,417
no longer reported in 2025 (was €17,417)
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 | €91,299 | €83,625 | -€7,675 | -8.4% |
| Fixed assets | 21/28 | €2,555 | €4,824 | +€2,268 | +88.8% |
| Tangible fixed assets | 22/27 | €2,555 | €4,824 | +€2,268 | +88.8% |
| Plant, machinery and equipment | 23 | €1,133 | €791 | -€342 | -30.2% |
| Furniture and vehicles | 24 | €1,422 | €680 | -€742 | -52.2% |
| Other tangible fixed assets | 26 | - | €3,352 | +€3,352 | |
| Current assets | 29/58 | €88,744 | €78,801 | -€9,943 | -11.2% |
| Amounts receivable within one year | 40/41 | €29,286 | €34,290 | +€5,004 | +17.1% |
| Trade receivables | 40 | €28,314 | €27,638 | -€676 | -2.4% |
| Other amounts receivable | 41 | €972 | €6,653 | +€5,681 | +584% |
| Cash at bank and in hand | 54/58 | €59,458 | €44,511 | -€14,947 | -25.1% |
| Total equity and liabilities | 10/49 | €91,299 | €83,625 | -€7,675 | -8.4% |
| Equity | 10/15 | €85,903 | €75,346 | -€10,557 | -12.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €67,353 | €67,353 | = | 0.0% |
| Distributable reserves | 133 | €67,353 | €67,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,557 | -€10,557 | |
| Amounts payable | 17/49 | €5,396 | €8,279 | +€2,883 | +53.4% |
| Amounts payable within one year | 42/48 | €5,396 | €8,279 | +€2,883 | +53.4% |
| Trade debts | 44 | €1,029 | €59 | -€970 | -94.3% |
| Suppliers | 440/4 | €1,029 | €59 | -€970 | -94.3% |
| Taxes, remuneration and social security | 45 | €2,450 | €8,221 | +€5,771 | +236% |
| Taxes | 450/3 | €2,450 | €8,221 | +€5,771 | +236% |
| Other amounts payable | 47/48 | €1,917 | - | -€1,917 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,039 | €1,837 | +€797 | +76.7% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €87,235 | -€8,119 | -€95,354 | |
| Operating profit (loss) | 9901 | €85,668 | -€10,500 | -€96,168 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €39 | €61 | +€22 | +55.2% |
| Recurring financial charges | 65 | €39 | €61 | +€22 | +55.2% |
| Profit (loss) for the period before taxes | 9903 | €85,629 | -€10,557 | -€96,186 | |
| Income taxes | 67/77 | €17,417 | - | -€17,417 | |
| Profit (loss) for the period | 9904 | €68,212 | -€10,557 | -€78,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €68,212 | -€10,557 | -€78,770 |
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.