Tecmo Tools: what changed
Two fiscal 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 Tools
Largest movements
- Receivables within one year +€44,736
up €44,736 (+13.8%), from €324,946 to €369,683
of which Other amounts receivable: +€40,846
- Stocks and contracts +€15,050
up €15,050 (+6.7%), from €223,411 to €238,461
- Cash +€12,971
up €12,971 (+6.3%), from €206,302 to €219,273
mainly Net result for the year (+€80,941) and Depreciation (+€10,555)
- Tangible fixed assets -€9,434
down €9,434 (-30.3%), from €31,105 to €21,671
- Reserves +€80,941
up €80,941 (+23.0%), from €352,469 to €433,410
of which Distributable reserves: +€80,941
- Debts after one year -€9,120
down €9,120 (-48.9%), from €18,633 to €9,513
- Gross operating margin +€29,255
up €29,255 (+5.1%), from €571,287 to €600,542
- Staff costs +€14,392
up €14,392 (+3.2%), from €453,032 to €467,423
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 | €792,594 | €855,941 | +€63,347 | +8.0% |
| Fixed assets | 21/28 | €31,105 | €21,671 | -€9,434 | -30.3% |
| Tangible fixed assets | 22/27 | €31,105 | €21,671 | -€9,434 | -30.3% |
| Furniture and vehicles | 24 | €31,105 | €21,671 | -€9,434 | -30.3% |
| Current assets | 29/58 | €761,489 | €834,270 | +€72,781 | +9.6% |
| Stocks and contracts in progress | 3 | €223,411 | €238,461 | +€15,050 | +6.7% |
| Stocks | 30/36 | €223,411 | €238,461 | +€15,050 | +6.7% |
| Amounts receivable within one year | 40/41 | €324,946 | €369,683 | +€44,736 | +13.8% |
| Trade receivables | 40 | €324,946 | €328,837 | +€3,890 | +1.2% |
| Other amounts receivable | 41 | - | €40,846 | +€40,846 | |
| Cash at bank and in hand | 54/58 | €206,302 | €219,273 | +€12,971 | +6.3% |
| Deferred charges and accrued income | 490/1 | €6,830 | €6,854 | +€24 | +0.4% |
| Total equity and liabilities | 10/49 | €792,594 | €855,941 | +€63,347 | +8.0% |
| Equity | 10/15 | €371,069 | €452,010 | +€80,941 | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €352,469 | €433,410 | +€80,941 | +23.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €352,469 | €433,410 | +€80,941 | +23.0% |
| Amounts payable | 17/49 | €421,525 | €403,931 | -€17,595 | -4.2% |
| Amounts payable after more than one year | 17 | €18,633 | €9,513 | -€9,120 | -48.9% |
| Financial debts | 170/4 | €18,633 | €9,513 | -€9,120 | -48.9% |
| Amounts payable within one year | 42/48 | €391,893 | €384,079 | -€7,814 | -2.0% |
| Current portion of amounts payable after more than one year | 42 | €52,892 | €54,937 | +€2,044 | +3.9% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €140,135 | €135,091 | -€5,044 | -3.6% |
| Suppliers | 440/4 | €140,135 | €135,091 | -€5,044 | -3.6% |
| Taxes, remuneration and social security | 45 | €98,866 | €92,182 | -€6,684 | -6.8% |
| Taxes | 450/3 | €43,615 | €34,651 | -€8,964 | -20.6% |
| Remuneration and social security | 454/9 | €55,251 | €57,531 | +€2,280 | +4.1% |
| Other amounts payable | 47/48 | - | €1,869 | +€1,869 | |
| Accrued charges and deferred income | 492/3 | €10,999 | €10,338 | -€661 | -6.0% |
| Remuneration, social security and pensions | 62 | €453,032 | €467,423 | +€14,392 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,058 | €10,555 | -€503 | -4.5% |
| Other operating charges | 640/8 | €1,765 | €3,443 | +€1,678 | +95.0% |
| Gross operating margin | 9900 | €571,287 | €600,542 | +€29,255 | +5.1% |
| Operating profit (loss) | 9901 | €105,432 | €119,121 | +€13,689 | +13.0% |
| Financial income | 75/76B | €12,018 | €9,356 | -€2,662 | -22.2% |
| Recurring financial income | 75 | €12,018 | €9,356 | -€2,662 | -22.2% |
| Financial charges | 65/66B | €15,408 | €13,237 | -€2,172 | -14.1% |
| Recurring financial charges | 65 | €15,408 | €13,237 | -€2,172 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €102,042 | €115,241 | +€13,199 | +12.9% |
| Income taxes | 67/77 | €29,126 | €34,299 | +€5,173 | +17.8% |
| Profit (loss) for the period | 9904 | €72,916 | €80,941 | +€8,025 | +11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,916 | €80,941 | +€8,025 | +11.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.