TECTUM: what changed
TECTUM
Largest movements
- Cash +€2,614
up €2,614 (+100,935%), from €3 to €2,617
mainly Net result for the year (+€3,139) and Depreciation (+€1,000)
- Tangible fixed assets -€1,000
down €1,000 (-40.0%), from €2,500 to €1,500
- Stocks and contracts -€910
down €910 (-51.3%), from €1,774 to €865
- Receivables within one year -€763
down €763 (-54.3%), from €1,405 to €642
- Profit (loss) carried forward +€3,139
up €3,139 (+14.0%), from -€22,423 to -€19,285
- Other debts -€2,884
down €2,884 (-64.0%), from €4,504 to €1,620
- Trade debts -€314
down €314 (-10.2%), from €3,082 to €2,768
- Gross operating margin +€2,066
up €2,066 (+70.6%), from €2,925 to €4,991
- Depreciation +€500
up €500 (+100.0%), from €500 to €1,000
- Financial income -€145
down €145 (-67.1%), from €217 to €71
- Other operating charges +€96
up €96 (+16.6%), from €577 to €673
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,681 | €5,623 | -€59 | -1.0% |
| Fixed assets | 21/28 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Tangible fixed assets | 22/27 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Furniture and vehicles | 24 | €2,500 | €1,500 | -€1,000 | -40.0% |
| Current assets | 29/58 | €3,181 | €4,123 | +€941 | +29.6% |
| Stocks and contracts in progress | 3 | €1,774 | €865 | -€910 | -51.3% |
| Stocks | 30/36 | €1,774 | €865 | -€910 | -51.3% |
| Amounts receivable within one year | 40/41 | €1,405 | €642 | -€763 | -54.3% |
| Other amounts receivable | 41 | €1,405 | €642 | -€763 | -54.3% |
| Cash at bank and in hand | 54/58 | €3 | €2,617 | +€2,614 | +100,935% |
| Total equity and liabilities | 10/49 | €5,681 | €5,623 | -€59 | -1.0% |
| Equity | 10/15 | -€1,963 | €1,175 | +€3,139 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,423 | -€19,285 | +€3,139 | +14.0% |
| Amounts payable | 17/49 | €7,645 | €4,447 | -€3,197 | -41.8% |
| Amounts payable within one year | 42/48 | €7,645 | €4,447 | -€3,197 | -41.8% |
| Trade debts | 44 | €3,082 | €2,768 | -€314 | -10.2% |
| Suppliers | 440/4 | €3,082 | €2,768 | -€314 | -10.2% |
| Taxes, remuneration and social security | 45 | €59 | €60 | +€1 | +1.0% |
| Taxes | 450/3 | €59 | €60 | +€1 | +1.0% |
| Other amounts payable | 47/48 | €4,504 | €1,620 | -€2,884 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €1,000 | +€500 | +100.0% |
| Other operating charges | 640/8 | €577 | €673 | +€96 | +16.6% |
| Gross operating margin | 9900 | €2,925 | €4,991 | +€2,066 | +70.6% |
| Operating profit (loss) | 9901 | €1,848 | €3,319 | +€1,470 | +79.5% |
| Financial income | 75/76B | €217 | €71 | -€145 | -67.1% |
| Recurring financial income | 75 | €217 | €71 | -€145 | -67.1% |
| Financial charges | 65/66B | €175 | €191 | +€16 | +9.1% |
| Recurring financial charges | 65 | €175 | €191 | +€16 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €1,890 | €3,199 | +€1,309 | +69.3% |
| Income taxes | 67/77 | €59 | €60 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €1,830 | €3,139 | +€1,308 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,830 | €3,139 | +€1,308 | +71.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.