TECROSLA 5D: 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.
TECROSLA 5D
Largest movements
- Tangible fixed assets +€34,627
up €34,627 (+24.9%), from €139,209 to €173,836
of which Assets under construction and advance payments: +€51,958
- Receivables within one year -€4,358
down €4,358 (-2.3%), from €190,370 to €186,013
of which Other amounts receivable: -€35,999
- Tax, wage and social debts -€26,020
down €26,020 (-46.9%), from €55,423 to €29,403
of which Taxes: -€26,020
- Trade debts +€20,412
up €20,412 (+306%), from €6,679 to €27,091
- Other debts +€20,000
new in 2024: €20,000
- Current portion of long-term debt +€15,126
new in 2024: €15,126
- Gross operating margin -€62,348
down €62,348 (-39.3%), from €158,662 to €96,314
- Taxes -€28,382
no longer reported in 2024 (was €28,382)
- Depreciation -€2,093
down €2,093 (-9.9%), from €21,250 to €19,156
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 | €334,945 | €361,619 | +€26,673 | +8.0% |
| Fixed assets | 21/28 | €139,209 | €173,836 | +€34,627 | +24.9% |
| Tangible fixed assets | 22/27 | €139,209 | €173,836 | +€34,627 | +24.9% |
| Land and buildings | 22 | €82,365 | €82,365 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,142 | €1,131 | -€2,012 | -64.0% |
| Furniture and vehicles | 24 | €53,702 | €38,383 | -€15,319 | -28.5% |
| Assets under construction and advance payments | 27 | - | €51,958 | +€51,958 | |
| Current assets | 29/58 | €195,736 | €187,783 | -€7,954 | -4.1% |
| Amounts receivable within one year | 40/41 | €190,370 | €186,013 | -€4,358 | -2.3% |
| Trade receivables | 40 | €152,055 | €183,696 | +€31,641 | +20.8% |
| Other amounts receivable | 41 | €38,315 | €2,317 | -€35,999 | -94.0% |
| Cash at bank and in hand | 54/58 | €5,366 | €1,770 | -€3,596 | -67.0% |
| Total equity and liabilities | 10/49 | €334,945 | €361,619 | +€26,673 | +8.0% |
| Equity | 10/15 | €272,843 | €269,999 | -€2,844 | -1.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €270,343 | €267,499 | -€2,844 | -1.1% |
| Amounts payable | 17/49 | €62,102 | €91,620 | +€29,518 | +47.5% |
| Amounts payable within one year | 42/48 | €62,102 | €91,620 | +€29,518 | +47.5% |
| Current portion of amounts payable after more than one year | 42 | - | €15,126 | +€15,126 | |
| Trade debts | 44 | €6,679 | €27,091 | +€20,412 | +306% |
| Suppliers | 440/4 | €6,679 | €27,091 | +€20,412 | +306% |
| Taxes, remuneration and social security | 45 | €55,423 | €29,403 | -€26,020 | -46.9% |
| Taxes | 450/3 | €53,503 | €27,483 | -€26,020 | -48.6% |
| Remuneration and social security | 454/9 | €1,920 | €1,920 | = | 0.0% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | - | €608 | +€608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,250 | €19,156 | -€2,093 | -9.9% |
| Other operating charges | 640/8 | €2,398 | €2,356 | -€42 | -1.7% |
| Gross operating margin | 9900 | €158,662 | €96,314 | -€62,348 | -39.3% |
| Operating profit (loss) | 9901 | €135,015 | €74,193 | -€60,821 | -45.0% |
| Financial income | 75/76B | - | €9 | +€9 | |
| Recurring financial income | 75 | - | €9 | +€9 | |
| Financial charges | 65/66B | €1,613 | €1,753 | +€140 | +8.7% |
| Recurring financial charges | 65 | €1,613 | €1,753 | +€140 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | €133,402 | €72,450 | -€60,952 | -45.7% |
| Income taxes | 67/77 | €28,382 | - | -€28,382 | |
| Profit (loss) for the period | 9904 | €105,020 | €72,450 | -€32,570 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €105,020 | €72,450 | -€32,570 | -31.0% |
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 14 October 2026 via checked.be.