TECTO PRO: 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.
TECTO PRO
Largest movements
- Receivables within one year +€31,044
up €31,044 (+97.1%), from €31,975 to €63,019
of which Trade receivables: +€28,007
- Tangible fixed assets -€5,800
down €5,800 (-27.9%), from €20,767 to €14,967
of which Plant, machinery and equipment: -€4,441
- Deferred charges and accrued income -€1,092
down €1,092 (-14.8%), from €7,373 to €6,281
- Profit (loss) carried forward +€24,963
up €24,963 (+63.2%), from €39,508 to €64,471
- Tax, wage and social debts +€3,279
up €3,279 (+31.4%), from €10,450 to €13,729
of which Remuneration and social security: +€3,500
- Trade debts -€2,811
down €2,811 (-58.3%), from €4,821 to €2,010
- Current portion of long-term debt -€1,797
no longer reported in 2025 (was €1,797)
- Gross operating margin +€33,112
up €33,112 (+201.9%), from €16,402 to €49,514
- Taxes +€5,579
up €5,579 (+249.1%), from €2,240 to €7,819
- Depreciation -€2,172
down €2,172 (-22.0%), from €9,875 to €7,703
- Financial charges +€943
up €943 (+90.2%), from €1,045 to €1,988
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 | €66,754 | €90,388 | +€23,634 | +35.4% |
| Fixed assets | 21/28 | €20,767 | €14,967 | -€5,800 | -27.9% |
| Tangible fixed assets | 22/27 | €20,767 | €14,967 | -€5,800 | -27.9% |
| Plant, machinery and equipment | 23 | €18,230 | €13,789 | -€4,441 | -24.4% |
| Furniture and vehicles | 24 | €2,537 | €1,178 | -€1,359 | -53.6% |
| Current assets | 29/58 | €45,987 | €75,421 | +€29,434 | +64.0% |
| Amounts receivable within one year | 40/41 | €31,975 | €63,019 | +€31,044 | +97.1% |
| Trade receivables | 40 | €14,096 | €42,103 | +€28,007 | +198.7% |
| Other amounts receivable | 41 | €17,879 | €20,916 | +€3,037 | +17.0% |
| Cash at bank and in hand | 54/58 | €6,639 | €6,121 | -€518 | -7.8% |
| Deferred charges and accrued income | 490/1 | €7,373 | €6,281 | -€1,092 | -14.8% |
| Total equity and liabilities | 10/49 | €66,754 | €90,388 | +€23,634 | +35.4% |
| Equity | 10/15 | €49,368 | €74,331 | +€24,963 | +50.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,508 | €64,471 | +€24,963 | +63.2% |
| Amounts payable | 17/49 | €17,386 | €16,057 | -€1,329 | -7.6% |
| Amounts payable within one year | 42/48 | €17,386 | €16,057 | -€1,329 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €1,797 | - | -€1,797 | |
| Trade debts | 44 | €4,821 | €2,010 | -€2,811 | -58.3% |
| Suppliers | 440/4 | €4,821 | €2,010 | -€2,811 | -58.3% |
| Taxes, remuneration and social security | 45 | €10,450 | €13,729 | +€3,279 | +31.4% |
| Taxes | 450/3 | €9,350 | €9,129 | -€221 | -2.4% |
| Remuneration and social security | 454/9 | €1,100 | €4,600 | +€3,500 | +318.2% |
| Other amounts payable | 47/48 | €318 | €318 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,875 | €7,703 | -€2,172 | -22.0% |
| Other operating charges | 640/8 | €7,088 | €7,090 | +€2 | 0.0% |
| Non-recurring operating charges | 66A | - | €748 | +€748 | |
| Gross operating margin | 9900 | €16,402 | €49,514 | +€33,112 | +201.9% |
| Operating profit (loss) | 9901 | -€561 | €33,973 | +€34,534 | |
| Financial income | 75/76B | €842 | €797 | -€45 | -5.3% |
| Recurring financial income | 75 | €842 | €797 | -€45 | -5.3% |
| Financial charges | 65/66B | €1,045 | €1,988 | +€943 | +90.2% |
| Recurring financial charges | 65 | €1,045 | €1,988 | +€943 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | -€764 | €32,782 | +€33,546 | |
| Income taxes | 67/77 | €2,240 | €7,819 | +€5,579 | +249.1% |
| Profit (loss) for the period | 9904 | -€3,004 | €24,963 | +€27,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,004 | €24,963 | +€27,967 |
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.