Tecmar: 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.
Tecmar
Largest movements
- Cash +€32,498
up €32,498 (+224%), from €14,529 to €47,027
mainly Receivables within one year (+€15,268) and Net result for the year (+€12,782)
- Receivables within one year -€15,268
down €15,268 (-69.2%), from €22,074 to €6,806
of which Trade receivables: -€13,217
- Stocks and contracts -€11,432
down €11,432 (-77.1%), from €14,836 to €3,404
- Tangible fixed assets -€10,838
down €10,838 (-20.8%), from €52,206 to €41,368
of which Furniture and vehicles: -€13,450
- Profit (loss) carried forward +€16,693
up €16,693, from €0 to €16,693
- Debts after one year -€9,657
down €9,657 (-46.5%), from €20,765 to €11,108
- Trade debts -€3,994
down €3,994 (-34.8%), from €11,466 to €7,471
- Reserves -€3,911
down €3,911 (-17.3%), from €22,644 to €18,733
- Tax, wage and social debts -€3,000
down €3,000 (-56.2%), from €5,335 to €2,335
of which Remuneration and social security: -€3,000
- Gross operating margin +€11,030
up €11,030 (+46.8%), from €23,544 to €34,574
- Taxes +€5,043
up €5,043 (+272%), from €1,852 to €6,895
- Other operating charges +€848
up €848 (+77.3%), from €1,097 to €1,945
- Financial charges -€612
down €612 (-31.3%), from €1,955 to €1,343
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 | €104,630 | €100,116 | -€4,514 | -4.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €52,206 | €41,368 | -€10,838 | -20.8% |
| Tangible fixed assets | 22/27 | €52,206 | €41,368 | -€10,838 | -20.8% |
| Plant, machinery and equipment | 23 | €0 | €2,612 | +€2,612 | |
| Furniture and vehicles | 24 | €52,206 | €38,757 | -€13,450 | -25.8% |
| Current assets | 29/58 | €52,424 | €58,748 | +€6,324 | +12.1% |
| Stocks and contracts in progress | 3 | €14,836 | €3,404 | -€11,432 | -77.1% |
| Stocks | 30/36 | €14,836 | €3,404 | -€11,432 | -77.1% |
| Amounts receivable within one year | 40/41 | €22,074 | €6,806 | -€15,268 | -69.2% |
| Trade receivables | 40 | €18,362 | €5,145 | -€13,217 | -72.0% |
| Other amounts receivable | 41 | €3,712 | €1,661 | -€2,051 | -55.3% |
| Cash at bank and in hand | 54/58 | €14,529 | €47,027 | +€32,498 | +224% |
| Deferred charges and accrued income | 490/1 | €985 | €1,511 | +€526 | +53.4% |
| Total equity and liabilities | 10/49 | €104,630 | €100,116 | -€4,514 | -4.3% |
| Equity | 10/15 | €40,644 | €53,426 | +€12,782 | +31.4% |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Reserves | 13 | €22,644 | €18,733 | -€3,911 | -17.3% |
| Distributable reserves | 133 | €22,644 | €18,733 | -€3,911 | -17.3% |
| Profit (loss) carried forward | 14 | €0 | €16,693 | +€16,693 | |
| Amounts payable | 17/49 | €63,985 | €46,689 | -€17,296 | -27.0% |
| Amounts payable after more than one year | 17 | €20,765 | €11,108 | -€9,657 | -46.5% |
| Financial debts | 170/4 | €20,765 | €11,108 | -€9,657 | -46.5% |
| Amounts payable within one year | 42/48 | €42,090 | €35,154 | -€6,936 | -16.5% |
| Current portion of amounts payable after more than one year | 42 | €10,029 | €9,654 | -€376 | -3.7% |
| Trade debts | 44 | €11,466 | €7,471 | -€3,994 | -34.8% |
| Suppliers | 440/4 | €11,466 | €7,471 | -€3,994 | -34.8% |
| Taxes, remuneration and social security | 45 | €5,335 | €2,335 | -€3,000 | -56.2% |
| Taxes | 450/3 | €2,335 | €2,335 | = | 0.0% |
| Remuneration and social security | 454/9 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €15,260 | €15,694 | +€434 | +2.8% |
| Accrued charges and deferred income | 492/3 | €1,130 | €427 | -€703 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,437 | €11,629 | +€192 | +1.7% |
| Other operating charges | 640/8 | €1,097 | €1,945 | +€848 | +77.3% |
| Non-recurring operating charges | 66A | €1,076 | - | -€1,076 | |
| Gross operating margin | 9900 | €23,544 | €34,574 | +€11,030 | +46.8% |
| Operating profit (loss) | 9901 | €9,935 | €21,001 | +€11,066 | +111% |
| Financial income | 75/76B | €19 | €19 | -€0 | -0.4% |
| Recurring financial income | 75 | €19 | €19 | -€0 | -0.4% |
| Non-recurring financial income | 76B | - | €19 | +€19 | |
| Financial charges | 65/66B | €1,955 | €1,343 | -€612 | -31.3% |
| Recurring financial charges | 65 | €1,955 | €1,343 | -€612 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €7,999 | €19,677 | +€11,678 | +146% |
| Income taxes | 67/77 | €1,852 | €6,895 | +€5,043 | +272% |
| Profit (loss) for the period | 9904 | €6,147 | €12,782 | +€6,636 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €6,147 | €12,782 | +€6,636 | +108% |
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 28 October 2026 via checked.be.