TECMACHEM: 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.
TECMACHEM
Largest movements
- Receivables within one year +€27,108
up €27,108 (+79.2%), from €34,246 to €61,354
of which Trade receivables: +€26,815
- Cash +€3,916
up €3,916 (+84.3%), from €4,646 to €8,562
mainly Net result for the year (+€45,363) and Other debts (+€27,725)
- Profit (loss) carried forward +€45,363
up €45,363 (+77.3%), from -€58,700 to -€13,337
- Other debts +€27,725
new in 2025: €27,725
- Short-term financial debts -€27,077
no longer reported in 2025 (was €27,077)
- Trade debts -€18,422
down €18,422 (-45.8%), from €40,206 to €21,783
- Accrued charges and deferred income +€1,957
new in 2025: €1,957
- Gross operating margin +€41,102
up €41,102 (+588.8%), from €6,981 to €48,083
- Taxes +€870
up €870 (+142.8%), from €609 to €1,479
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 | €38,892 | €69,916 | +€31,024 | +79.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Current assets | 29/58 | €38,892 | €69,916 | +€31,024 | +79.8% |
| Amounts receivable within one year | 40/41 | €34,246 | €61,354 | +€27,108 | +79.2% |
| Trade receivables | 40 | €6,641 | €33,457 | +€26,815 | +403.8% |
| Other amounts receivable | 41 | €27,604 | €27,897 | +€293 | +1.1% |
| Cash at bank and in hand | 54/58 | €4,646 | €8,562 | +€3,916 | +84.3% |
| Total equity and liabilities | 10/49 | €38,892 | €69,916 | +€31,024 | +79.8% |
| Equity | 10/15 | -€29,000 | €16,363 | +€45,363 | |
| Contributions | 10/11 | €27,000 | €27,000 | = | 0.0% |
| Reserves | 13 | €2,700 | €2,700 | = | 0.0% |
| Distributable reserves | 133 | €2,700 | €2,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,700 | -€13,337 | +€45,363 | +77.3% |
| Amounts payable | 17/49 | €67,892 | €53,553 | -€14,338 | -21.1% |
| Amounts payable within one year | 42/48 | €67,892 | €51,596 | -€16,295 | -24.0% |
| Financial debts | 43 | €27,077 | - | -€27,077 | |
| Other loans | 439 | €27,077 | - | -€27,077 | |
| Trade debts | 44 | €40,206 | €21,783 | -€18,422 | -45.8% |
| Suppliers | 440/4 | €40,206 | €21,783 | -€18,422 | -45.8% |
| Taxes, remuneration and social security | 45 | €609 | €2,089 | +€1,479 | +242.8% |
| Taxes | 450/3 | €609 | €2,089 | +€1,479 | +242.8% |
| Other amounts payable | 47/48 | - | €27,725 | +€27,725 | |
| Accrued charges and deferred income | 492/3 | - | €1,957 | +€1,957 | |
| Other operating charges | 640/8 | €842 | €786 | -€56 | -6.7% |
| Non-recurring operating charges | 66A | €2,540 | - | -€2,540 | |
| Gross operating margin | 9900 | €6,981 | €48,083 | +€41,102 | +588.8% |
| Operating profit (loss) | 9901 | €3,599 | €47,297 | +€43,699 | +1214.4% |
| Financial income | 75/76B | €1,404 | €1,059 | -€345 | -24.5% |
| Recurring financial income | 75 | €1,404 | €1,059 | -€345 | -24.5% |
| Financial charges | 65/66B | €1,982 | €1,515 | -€467 | -23.6% |
| Recurring financial charges | 65 | €1,982 | €1,515 | -€467 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €3,020 | €46,842 | +€43,822 | +1450.9% |
| Income taxes | 67/77 | €609 | €1,479 | +€870 | +142.8% |
| Profit (loss) for the period | 9904 | €2,411 | €45,363 | +€42,951 | +1781.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,411 | €45,363 | +€42,951 | +1781.4% |
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 9 October 2026 via checked.be.