TECNO MATIC: 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.
TECNO MATIC
Largest movements
- Cash +€63,481
up €63,481 (+25.9%), from €245,130 to €308,611
mainly Trade debts (+€96,671) and Receivables within one year (+€43,351)
- Receivables within one year -€43,351
down €43,351 (-80.5%), from €53,844 to €10,493
of which Trade receivables: -€43,351
- Tangible fixed assets +€16,770
up €16,770 (+29.0%), from €57,878 to €74,648
of which Plant, machinery and equipment: +€21,183
- Trade debts +€96,671
up €96,671 (+379%), from €25,537 to €122,208
- Debts after one year -€72,399
down €72,399 (-44.6%), from €162,436 to €90,036
of which Other amounts payable: -€71,692
- Profit (loss) carried forward +€10,422
up €10,422 (+19.4%), from -€53,781 to -€43,359
- Accrued charges and deferred income +€4,332
up €4,332, from €0 to €4,332
- Other debts -€4,159
down €4,159 (-2.8%), from €146,382 to €142,223
- Gross operating margin +€30,234
up €30,234 (+24.2%), from €125,025 to €155,259
- Financial charges +€7,165
up €7,165 (+861%), from €832 to €7,997
- Staff costs +€5,564
up €5,564 (+6.4%), from €87,057 to €92,620
- Other operating charges +€4,728
up €4,728 (+62.6%), from €7,551 to €12,279
- Taxes +€3,298
up €3,298 (+330%), from €1,000 to €4,298
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 | €375,282 | €411,951 | +€36,669 | +9.8% |
| Fixed assets | 21/28 | €58,401 | €79,071 | +€20,670 | +35.4% |
| Tangible fixed assets | 22/27 | €57,878 | €74,648 | +€16,770 | +29.0% |
| Plant, machinery and equipment | 23 | €48,564 | €69,747 | +€21,183 | +43.6% |
| Furniture and vehicles | 24 | €9,314 | €4,901 | -€4,413 | -47.4% |
| Financial fixed assets | 28 | €523 | €4,423 | +€3,900 | +746% |
| Current assets | 29/58 | €316,882 | €332,880 | +€15,999 | +5.0% |
| Stocks and contracts in progress | 3 | €15,929 | €12,529 | -€3,400 | -21.3% |
| Stocks | 30/36 | €15,929 | €12,529 | -€3,400 | -21.3% |
| Amounts receivable within one year | 40/41 | €53,844 | €10,493 | -€43,351 | -80.5% |
| Trade receivables | 40 | €53,844 | €10,493 | -€43,351 | -80.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €245,130 | €308,611 | +€63,481 | +25.9% |
| Deferred charges and accrued income | 490/1 | €1,978 | €1,247 | -€731 | -37.0% |
| Total equity and liabilities | 10/49 | €375,282 | €411,951 | +€36,669 | +9.8% |
| Equity | 10/15 | €12,557 | €22,979 | +€10,422 | +83.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,338 | €4,338 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,781 | -€43,359 | +€10,422 | +19.4% |
| Amounts payable | 17/49 | €362,726 | €388,972 | +€26,246 | +7.2% |
| Amounts payable after more than one year | 17 | €162,436 | €90,036 | -€72,399 | -44.6% |
| Financial debts | 170/4 | €708 | €0 | -€708 | -100% |
| Other amounts payable | 178/9 | €161,728 | €90,036 | -€71,692 | -44.3% |
| Amounts payable within one year | 42/48 | €200,290 | €294,604 | +€94,314 | +47.1% |
| Current portion of amounts payable after more than one year | 42 | €2,804 | €708 | -€2,096 | -74.8% |
| Trade debts | 44 | €25,537 | €122,208 | +€96,671 | +379% |
| Suppliers | 440/4 | €25,537 | €122,208 | +€96,671 | +379% |
| Taxes, remuneration and social security | 45 | €25,567 | €29,465 | +€3,898 | +15.2% |
| Taxes | 450/3 | €8,555 | €12,149 | +€3,594 | +42.0% |
| Remuneration and social security | 454/9 | €17,013 | €17,316 | +€304 | +1.8% |
| Other amounts payable | 47/48 | €146,382 | €142,223 | -€4,159 | -2.8% |
| Accrued charges and deferred income | 492/3 | €0 | €4,332 | +€4,332 | |
| Remuneration, social security and pensions | 62 | €87,057 | €92,620 | +€5,564 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,504 | €27,685 | +€1,181 | +4.5% |
| Other operating charges | 640/8 | €7,551 | €12,279 | +€4,728 | +62.6% |
| Gross operating margin | 9900 | €125,025 | €155,259 | +€30,234 | +24.2% |
| Operating profit (loss) | 9901 | €3,913 | €22,674 | +€18,761 | +479% |
| Financial income | 75/76B | €47 | €43 | -€4 | -7.6% |
| Recurring financial income | 75 | €47 | €43 | -€4 | -7.6% |
| Financial charges | 65/66B | €832 | €7,997 | +€7,165 | +861% |
| Recurring financial charges | 65 | €832 | €7,997 | +€7,165 | +861% |
| Profit (loss) for the period before taxes | 9903 | €3,127 | €14,720 | +€11,593 | +371% |
| Income taxes | 67/77 | €1,000 | €4,298 | +€3,298 | +330% |
| Profit (loss) for the period | 9904 | €2,127 | €10,422 | +€8,295 | +390% |
| Profit (loss) for the period to be appropriated | 9905 | €2,127 | €10,422 | +€8,295 | +390% |
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 17 October 2026 via checked.be.