TECTUM-sca: 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.
TECTUM-sca
Largest movements
- Cash +€23,911
up €23,911 (+175.2%), from €13,646 to €37,557
mainly Trade debts (+€32,824) and Depreciation (+€17,636)
- Tangible fixed assets -€5,960
down €5,960 (-10.8%), from €55,323 to €49,364
of which Furniture and vehicles: -€12,449
- Deferred charges and accrued income +€3,128
up €3,128 (+137.6%), from €2,274 to €5,401
- Stocks and contracts +€2,500
up €2,500 (+2.9%), from €85,000 to €87,500
- Trade debts +€32,824
up €32,824 (+4881.2%), from €672 to €33,497
- Tax, wage and social debts -€6,876
down €6,876 (-35.4%), from €19,418 to €12,542
of which Taxes: -€7,977
- Debts after one year -€4,085
down €4,085 (-38.6%), from €10,579 to €6,494
- Financial income +€2,255
up €2,255 (+509.9%), from €442 to €2,697
- Depreciation +€1,842
up €1,842 (+11.7%), from €15,795 to €17,636
- Gross operating margin -€1,747
down €1,747 (-3.2%), from €54,163 to €52,416
- Staff costs +€1,107
up €1,107 (+3.3%), from €33,742 to €34,849
- Financial charges -€706
down €706 (-36.9%), from €1,915 to €1,209
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 | €159,771 | €182,463 | +€22,691 | +14.2% |
| Fixed assets | 21/28 | €57,690 | €50,266 | -€7,424 | -12.9% |
| Intangible fixed assets | 21 | €2,116 | €652 | -€1,464 | -69.2% |
| Tangible fixed assets | 22/27 | €55,323 | €49,364 | -€5,960 | -10.8% |
| Plant, machinery and equipment | 23 | €3,679 | €11,447 | +€7,768 | +211.1% |
| Furniture and vehicles | 24 | €44,450 | €32,001 | -€12,449 | -28.0% |
| Other tangible fixed assets | 26 | €7,195 | €5,916 | -€1,278 | -17.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €102,082 | €132,197 | +€30,115 | +29.5% |
| Stocks and contracts in progress | 3 | €85,000 | €87,500 | +€2,500 | +2.9% |
| Stocks | 30/36 | €85,000 | €87,500 | +€2,500 | +2.9% |
| Amounts receivable within one year | 40/41 | €1,163 | €1,739 | +€576 | +49.6% |
| Trade receivables | 40 | €1,163 | €1,739 | +€576 | +49.6% |
| Cash at bank and in hand | 54/58 | €13,646 | €37,557 | +€23,911 | +175.2% |
| Deferred charges and accrued income | 490/1 | €2,274 | €5,401 | +€3,128 | +137.6% |
| Total equity and liabilities | 10/49 | €159,771 | €182,463 | +€22,691 | +14.2% |
| Equity | 10/15 | €119,663 | €119,247 | -€416 | -0.3% |
| Contributions | 10/11 | €21,500 | €21,500 | = | 0.0% |
| Reserves | 13 | €98,163 | €97,747 | -€416 | -0.4% |
| Non-distributable reserves | 130/1 | €900 | €900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €900 | €900 | = | 0.0% |
| Distributable reserves | 133 | €97,263 | €96,847 | -€416 | -0.4% |
| Amounts payable | 17/49 | €40,109 | €63,216 | +€23,107 | +57.6% |
| Amounts payable after more than one year | 17 | €10,579 | €6,494 | -€4,085 | -38.6% |
| Financial debts | 170/4 | €10,579 | €6,494 | -€4,085 | -38.6% |
| Amounts payable within one year | 42/48 | €29,530 | €56,722 | +€27,192 | +92.1% |
| Current portion of amounts payable after more than one year | 42 | €3,900 | €4,085 | +€185 | +4.7% |
| Trade debts | 44 | €672 | €33,497 | +€32,824 | +4881.2% |
| Suppliers | 440/4 | €672 | €33,497 | +€32,824 | +4881.2% |
| Taxes, remuneration and social security | 45 | €19,418 | €12,542 | -€6,876 | -35.4% |
| Taxes | 450/3 | €12,816 | €4,839 | -€7,977 | -62.2% |
| Remuneration and social security | 454/9 | €6,602 | €7,703 | +€1,101 | +16.7% |
| Other amounts payable | 47/48 | €5,540 | €6,598 | +€1,059 | +19.1% |
| Remuneration, social security and pensions | 62 | €33,742 | €34,849 | +€1,107 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,795 | €17,636 | +€1,842 | +11.7% |
| Other operating charges | 640/8 | €1,157 | €1,187 | +€29 | +2.5% |
| Gross operating margin | 9900 | €54,163 | €52,416 | -€1,747 | -3.2% |
| Operating profit (loss) | 9901 | €3,469 | -€1,256 | -€4,725 | |
| Financial income | 75/76B | €442 | €2,697 | +€2,255 | +509.9% |
| Recurring financial income | 75 | €442 | €2,697 | +€2,255 | +509.9% |
| Financial charges | 65/66B | €1,915 | €1,209 | -€706 | -36.9% |
| Recurring financial charges | 65 | €1,915 | €1,209 | -€706 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | €1,996 | €232 | -€1,764 | -88.4% |
| Income taxes | 67/77 | €1,166 | €648 | -€517 | -44.4% |
| Profit (loss) for the period | 9904 | €830 | -€416 | -€1,246 | |
| Profit (loss) for the period to be appropriated | 9905 | €830 | -€416 | -€1,246 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.