TECMO FLUIDS: 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.
TECMO FLUIDS
Largest movements
- Receivables within one year -€118,574
down €118,574 (-44.3%), from €267,453 to €148,879
of which Trade receivables: -€120,444
- Cash +€117,258
up €117,258 (+103.8%), from €112,997 to €230,254
mainly Receivables within one year (+€118,574) and Net result for the year (+€98,606)
- Stocks and contracts -€25,367
down €25,367 (-18.8%), from €134,871 to €109,503
- Trade debts -€133,814
down €133,814 (-43.8%), from €305,354 to €171,540
- Reserves +€68,606
up €68,606 (+35.7%), from €192,112 to €260,718
of which Distributable reserves: +€68,606
- Other debts +€30,000
up €30,000 (+214.3%), from €14,000 to €44,000
- Tax, wage and social debts +€6,258
up €6,258 (+101.4%), from €6,172 to €12,430
- Gross operating margin +€40,766
up €40,766 (+54.4%), from €75,004 to €115,769
- Taxes +€11,805
up €11,805 (+103.0%), from €11,460 to €23,265
- Financial income +€10,825
up €10,825 (+18267.4%), from €59 to €10,885
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 | €523,838 | €494,888 | -€28,949 | -5.5% |
| Fixed assets | 21/28 | €5,520 | €3,255 | -€2,265 | -41.0% |
| Tangible fixed assets | 22/27 | €5,020 | €2,755 | -€2,265 | -45.1% |
| Furniture and vehicles | 24 | €613 | €0 | -€613 | -100.0% |
| Other tangible fixed assets | 26 | €4,407 | €2,755 | -€1,653 | -37.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €518,318 | €491,634 | -€26,684 | -5.1% |
| Stocks and contracts in progress | 3 | €134,871 | €109,503 | -€25,367 | -18.8% |
| Stocks | 30/36 | €134,871 | €109,503 | -€25,367 | -18.8% |
| Amounts receivable within one year | 40/41 | €267,453 | €148,879 | -€118,574 | -44.3% |
| Trade receivables | 40 | €267,453 | €147,010 | -€120,444 | -45.0% |
| Other amounts receivable | 41 | - | €1,869 | +€1,869 | |
| Cash at bank and in hand | 54/58 | €112,997 | €230,254 | +€117,258 | +103.8% |
| Deferred charges and accrued income | 490/1 | €2,997 | €2,997 | = | 0.0% |
| Total equity and liabilities | 10/49 | €523,838 | €494,888 | -€28,949 | -5.5% |
| Equity | 10/15 | €198,312 | €266,918 | +€68,606 | +34.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €192,112 | €260,718 | +€68,606 | +35.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €192,112 | €260,718 | +€68,606 | +35.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €325,526 | €227,971 | -€97,556 | -30.0% |
| Amounts payable within one year | 42/48 | €325,526 | €227,971 | -€97,556 | -30.0% |
| Trade debts | 44 | €305,354 | €171,540 | -€133,814 | -43.8% |
| Suppliers | 440/4 | €305,354 | €171,540 | -€133,814 | -43.8% |
| Taxes, remuneration and social security | 45 | €6,172 | €12,430 | +€6,258 | +101.4% |
| Taxes | 450/3 | €6,172 | €12,430 | +€6,258 | +101.4% |
| Other amounts payable | 47/48 | €14,000 | €44,000 | +€30,000 | +214.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,653 | €2,265 | +€613 | +37.1% |
| Other operating charges | 640/8 | €1,791 | €1,846 | +€55 | +3.1% |
| Gross operating margin | 9900 | €75,004 | €115,769 | +€40,766 | +54.4% |
| Operating profit (loss) | 9901 | €71,559 | €111,658 | +€40,098 | +56.0% |
| Financial income | 75/76B | €59 | €10,885 | +€10,825 | +18267.4% |
| Recurring financial income | 75 | €59 | €10,885 | +€10,825 | +18267.4% |
| Financial charges | 65/66B | €1,635 | €671 | -€964 | -58.9% |
| Recurring financial charges | 65 | €1,635 | €671 | -€964 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | €69,984 | €121,871 | +€51,887 | +74.1% |
| Income taxes | 67/77 | €11,460 | €23,265 | +€11,805 | +103.0% |
| Profit (loss) for the period | 9904 | €58,524 | €98,606 | +€40,082 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,524 | €98,606 | +€40,082 | +68.5% |
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.