TECNO PARTS: 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 PARTS
Largest movements
- Stocks and contracts -€6,710
down €6,710 (-8.2%), from €81,804 to €75,094
- Tangible fixed assets +€5,361
up €5,361 (+368%), from €1,458 to €6,819
of which Furniture and vehicles: +€5,709
- Receivables within one year +€5,145
up €5,145 (+23.3%), from €22,070 to €27,215
- Cash -€3,171
down €3,171 (-5.4%), from €59,114 to €55,943
mainly Trade debts (-€10,141) and Other debts (-€7,000)
- Trade debts -€10,141
down €10,141 (-34.2%), from €29,691 to €19,551
- Profit (loss) carried forward +€9,673
up €9,673 (+22.4%), from €43,156 to €52,829
- Other debts -€7,000
down €7,000 (-37.3%), from €18,744 to €11,744
- Debts after one year +€3,695
new in 2025: €3,695
- Current portion of long-term debt +€2,293
new in 2025: €2,293
- Financial charges -€4,870
down €4,870 (-66.5%), from €7,324 to €2,454
- Gross operating margin -€4,613
down €4,613 (-18.9%), from €24,441 to €19,827
- Depreciation +€578
up €578 (+91.4%), from €632 to €1,210
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 | €165,381 | €166,043 | +€661 | +0.4% |
| Fixed assets | 21/28 | €1,458 | €6,819 | +€5,361 | +368% |
| Tangible fixed assets | 22/27 | €1,458 | €6,819 | +€5,361 | +368% |
| Plant, machinery and equipment | 23 | €1,145 | €797 | -€348 | -30.4% |
| Furniture and vehicles | 24 | €313 | €6,022 | +€5,709 | +1,822% |
| Current assets | 29/58 | €163,924 | €159,224 | -€4,700 | -2.9% |
| Stocks and contracts in progress | 3 | €81,804 | €75,094 | -€6,710 | -8.2% |
| Stocks | 30/36 | €81,804 | €75,094 | -€6,710 | -8.2% |
| Amounts receivable within one year | 40/41 | €22,070 | €27,215 | +€5,145 | +23.3% |
| Trade receivables | 40 | €22,070 | €27,215 | +€5,145 | +23.3% |
| Cash at bank and in hand | 54/58 | €59,114 | €55,943 | -€3,171 | -5.4% |
| Deferred charges and accrued income | 490/1 | €935 | €971 | +€36 | +3.9% |
| Total equity and liabilities | 10/49 | €165,381 | €166,043 | +€661 | +0.4% |
| Equity | 10/15 | €108,961 | €118,634 | +€9,673 | +8.9% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €28,621 | €28,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €4,903 | €4,903 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,156 | €52,829 | +€9,673 | +22.4% |
| Amounts payable | 17/49 | €56,420 | €47,408 | -€9,012 | -16.0% |
| Amounts payable after more than one year | 17 | - | €3,695 | +€3,695 | |
| Financial debts | 170/4 | - | €3,695 | +€3,695 | |
| Amounts payable within one year | 42/48 | €56,420 | €43,713 | -€12,707 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | - | €2,293 | +€2,293 | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €29,691 | €19,551 | -€10,141 | -34.2% |
| Suppliers | 440/4 | €29,691 | €19,551 | -€10,141 | -34.2% |
| Taxes, remuneration and social security | 45 | €7,985 | €10,126 | +€2,140 | +26.8% |
| Taxes | 450/3 | €7,985 | €10,126 | +€2,140 | +26.8% |
| Other amounts payable | 47/48 | €18,744 | €11,744 | -€7,000 | -37.3% |
| Non-recurring operating income | 76A | €361 | €555 | +€194 | +53.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €1,210 | +€578 | +91.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,091 | €1,134 | +€44 | +4.0% |
| Other operating charges | 640/8 | €2,501 | €2,663 | +€162 | +6.5% |
| Gross operating margin | 9900 | €24,441 | €19,827 | -€4,613 | -18.9% |
| Operating profit (loss) | 9901 | €20,217 | €14,820 | -€5,397 | -26.7% |
| Financial income | 75/76B | €420 | €449 | +€29 | +7.0% |
| Recurring financial income | 75 | €420 | €449 | +€29 | +7.0% |
| Financial charges | 65/66B | €7,324 | €2,454 | -€4,870 | -66.5% |
| Recurring financial charges | 65 | €7,324 | €2,454 | -€4,870 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | €13,313 | €12,816 | -€497 | -3.7% |
| Income taxes | 67/77 | €2,912 | €3,142 | +€231 | +7.9% |
| Profit (loss) for the period | 9904 | €10,401 | €9,673 | -€728 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,401 | €9,673 | -€728 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.