TECRAM: 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.
TECRAM
Largest movements
- Tangible fixed assets -€10,252
down €10,252 (-19.7%), from €52,022 to €41,770
of which Land and buildings: -€10,052
- Cash -€7,751
down €7,751 (-90.2%), from €8,593 to €843
mainly Tax, wage and social debts (-€25,114) and Debts after one year (-€9,980)
- Tax, wage and social debts -€25,114
down €25,114 (-44.4%), from €56,575 to €31,461
- Reserves +€13,209
up €13,209 (+10.9%), from €120,839 to €134,048
- Other debts +€10,600
new in 2024: €10,600
- Debts after one year -€9,980
down €9,980 (-29.5%), from €33,786 to €23,806
- Trade debts -€7,805
down €7,805 (-56.5%), from €13,814 to €6,009
- Taxes -€28,413
down €28,413 (-70.1%), from €40,505 to €12,092
- Gross operating margin -€14,823
down €14,823 (-24.0%), from €61,774 to €46,951
- Other operating charges -€2,406
down €2,406 (-19.4%), from €12,417 to €10,011
- Financial income +€2,078
up €2,078 (+24.3%), from €8,546 to €10,624
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,741 | €233,683 | -€16,058 | -6.4% |
| Fixed assets | 21/28 | €52,022 | €41,770 | -€10,252 | -19.7% |
| Tangible fixed assets | 22/27 | €52,022 | €41,770 | -€10,252 | -19.7% |
| Land and buildings | 22 | €51,822 | €41,770 | -€10,052 | -19.4% |
| Plant, machinery and equipment | 23 | €200 | - | -€200 | |
| Current assets | 29/58 | €197,718 | €191,913 | -€5,806 | -2.9% |
| Amounts receivable within one year | 40/41 | €188,672 | €190,038 | +€1,367 | +0.7% |
| Trade receivables | 40 | €16,614 | €3,740 | -€12,874 | -77.5% |
| Other amounts receivable | 41 | €172,058 | €186,299 | +€14,241 | +8.3% |
| Cash at bank and in hand | 54/58 | €8,593 | €843 | -€7,751 | -90.2% |
| Deferred charges and accrued income | 490/1 | €453 | €1,031 | +€578 | +128% |
| Total equity and liabilities | 10/49 | €249,741 | €233,683 | -€16,058 | -6.4% |
| Equity | 10/15 | €135,547 | €148,757 | +€13,209 | +9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,839 | €134,048 | +€13,209 | +10.9% |
| Distributable reserves | 133 | €120,839 | €134,048 | +€13,209 | +10.9% |
| Profit (loss) carried forward | 14 | €8,509 | €8,509 | = | 0.0% |
| Amounts payable | 17/49 | €114,193 | €84,926 | -€29,267 | -25.6% |
| Amounts payable after more than one year | 17 | €33,786 | €23,806 | -€9,980 | -29.5% |
| Financial debts | 170/4 | €33,786 | €23,806 | -€9,980 | -29.5% |
| Amounts payable within one year | 42/48 | €80,407 | €59,278 | -€21,129 | -26.3% |
| Current portion of amounts payable after more than one year | 42 | €10,019 | €10,254 | +€235 | +2.3% |
| Financial debts | 43 | - | €954 | +€954 | |
| Credit institutions | 430/8 | - | €954 | +€954 | |
| Trade debts | 44 | €13,814 | €6,009 | -€7,805 | -56.5% |
| Suppliers | 440/4 | €13,814 | €6,009 | -€7,805 | -56.5% |
| Taxes, remuneration and social security | 45 | €56,575 | €31,461 | -€25,114 | -44.4% |
| Taxes | 450/3 | €56,575 | €31,461 | -€25,114 | -44.4% |
| Other amounts payable | 47/48 | - | €10,600 | +€10,600 | |
| Accrued charges and deferred income | 492/3 | - | €1,842 | +€1,842 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,252 | €10,252 | = | 0.0% |
| Other operating charges | 640/8 | €12,417 | €10,011 | -€2,406 | -19.4% |
| Non-recurring operating charges | 66A | - | €7,761 | +€7,761 | |
| Gross operating margin | 9900 | €61,774 | €46,951 | -€14,823 | -24.0% |
| Operating profit (loss) | 9901 | €39,104 | €18,927 | -€20,178 | -51.6% |
| Financial income | 75/76B | €8,546 | €10,624 | +€2,078 | +24.3% |
| Recurring financial income | 75 | €8,546 | €10,624 | +€2,078 | +24.3% |
| Financial charges | 65/66B | €4,839 | €4,249 | -€589 | -12.2% |
| Recurring financial charges | 65 | €4,839 | €4,249 | -€589 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €42,812 | €25,302 | -€17,510 | -40.9% |
| Income taxes | 67/77 | €40,505 | €12,092 | -€28,413 | -70.1% |
| Profit (loss) for the period | 9904 | €2,307 | €13,209 | +€10,903 | +473% |
| Profit (loss) for the period to be appropriated | 9905 | €2,307 | €13,209 | +€10,903 | +473% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.