TECLUMA: 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.
TECLUMA
Largest movements
- Tangible fixed assets -€13,358
down €13,358 (-9.5%), from €140,878 to €127,520
of which Land and buildings: -€12,443
- Receivables within one year +€3,300
up €3,300 (+43.2%), from €7,632 to €10,932
of which Trade receivables: +€3,978
- Other debts +€16,900
up €16,900 (+7.4%), from €229,423 to €246,323
- Profit (loss) carried forward -€13,956
down €13,956 (-7.2%), from -€193,504 to -€207,460
- Debts after one year -€12,000
down €12,000 (-18.8%), from €64,000 to €52,000
- Gross operating margin +€8,137
up €8,137 (+95.0%), from -€8,565 to -€428
- Financial charges -€203
down €203 (-14.1%), from €1,439 to €1,235
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.
Cash bridge derived
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 | €155,798 | €146,152 | -€9,645 | -6.2% |
| Fixed assets | 21/28 | €140,878 | €127,520 | -€13,358 | -9.5% |
| Tangible fixed assets | 22/27 | €140,878 | €127,520 | -€13,358 | -9.5% |
| Land and buildings | 22 | €139,021 | €126,578 | -€12,443 | -9.0% |
| Plant, machinery and equipment | 23 | €1,857 | €942 | -€914 | -49.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €14,920 | €18,632 | +€3,712 | +24.9% |
| Stocks and contracts in progress | 3 | €6,404 | €6,404 | = | 0.0% |
| Stocks | 30/36 | €6,404 | €6,404 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €7,632 | €10,932 | +€3,300 | +43.2% |
| Trade receivables | 40 | €5,627 | €9,604 | +€3,978 | +70.7% |
| Other amounts receivable | 41 | €2,005 | €1,328 | -€678 | -33.8% |
| Cash at bank and in hand | 54/58 | €884 | €1,296 | +€413 | +46.7% |
| Total equity and liabilities | 10/49 | €155,798 | €146,152 | -€9,645 | -6.2% |
| Equity | 10/15 | -€161,455 | -€176,490 | -€15,035 | -9.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€193,504 | -€207,460 | -€13,956 | -7.2% |
| Investment grants | 15 | €12,048 | €10,969 | -€1,079 | -9.0% |
| Provisions and deferred taxes | 16 | €6,204 | €5,648 | -€556 | -9.0% |
| Deferred taxes | 168 | €6,204 | €5,648 | -€556 | -9.0% |
| Amounts payable | 17/49 | €311,049 | €316,994 | +€5,945 | +1.9% |
| Amounts payable after more than one year | 17 | €64,000 | €52,000 | -€12,000 | -18.8% |
| Financial debts | 170/4 | €64,000 | €52,000 | -€12,000 | -18.8% |
| Amounts payable within one year | 42/48 | €247,049 | €264,994 | +€17,945 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €12,000 | €12,000 | = | 0.0% |
| Trade debts | 44 | €5,626 | €6,672 | +€1,045 | +18.6% |
| Suppliers | 440/4 | €5,626 | €6,672 | +€1,045 | +18.6% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €229,423 | €246,323 | +€16,900 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,422 | €13,358 | -€65 | -0.5% |
| Other operating charges | 640/8 | €585 | €570 | -€15 | -2.6% |
| Gross operating margin | 9900 | -€8,565 | -€428 | +€8,137 | +95.0% |
| Operating profit (loss) | 9901 | -€22,573 | -€14,355 | +€8,218 | +36.4% |
| Financial income | 75/76B | €1,079 | €1,079 | +€0 | 0.0% |
| Recurring financial income | 75 | €1,079 | €1,079 | +€0 | 0.0% |
| Financial charges | 65/66B | €1,439 | €1,235 | -€203 | -14.1% |
| Recurring financial charges | 65 | €1,439 | €1,235 | -€203 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€22,933 | -€14,512 | +€8,421 | +36.7% |
| Transfer from deferred taxes | 780 | €556 | €556 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€22,377 | -€13,956 | +€8,421 | +37.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,377 | -€13,956 | +€8,421 | +37.6% |
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 10 October 2026 via checked.be.