TECTUMEX: 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.
TECTUMEX
Largest movements
- Cash +€15,242
up €15,242 (+225%), from €6,771 to €22,013
mainly Net result for the year (+€13,109) and Other debts (+€8,001)
- Tangible fixed assets -€7,508
down €7,508 (-26.0%), from €28,911 to €21,403
- Receivables within one year +€1,814
up €1,814 (+14.4%), from €12,574 to €14,389
of which Trade receivables: +€2,005
- Profit (loss) carried forward +€13,109
up €13,109 (+28.0%), from -€46,770 to -€33,661
- Other debts +€8,001
up €8,001 (+1,786%), from €448 to €8,450
- Debts after one year -€6,611
down €6,611 (-32.8%), from €20,142 to €13,531
- Tax, wage and social debts -€4,463
down €4,463 (-29.4%), from €15,165 to €10,702
of which Remuneration and social security: -€3,609
- Trade debts -€754
down €754 (-10.8%), from €7,012 to €6,258
- Gross operating margin +€27,799
up €27,799 (+150%), from €18,566 to €46,366
- Staff costs -€2,060
down €2,060 (-8.6%), from €23,859 to €21,799
- Taxes +€1,266
up €1,266 (+521%), from €243 to €1,509
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.
Derived cash bridge
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 | €48,561 | €58,133 | +€9,571 | +19.7% |
| Fixed assets | 21/28 | €28,911 | €21,403 | -€7,508 | -26.0% |
| Tangible fixed assets | 22/27 | €28,911 | €21,403 | -€7,508 | -26.0% |
| Furniture and vehicles | 24 | €28,911 | €21,403 | -€7,508 | -26.0% |
| Current assets | 29/58 | €19,651 | €36,730 | +€17,079 | +86.9% |
| Amounts receivable within one year | 40/41 | €12,574 | €14,389 | +€1,814 | +14.4% |
| Trade receivables | 40 | €12,333 | €14,339 | +€2,005 | +16.3% |
| Other amounts receivable | 41 | €241 | €50 | -€191 | -79.2% |
| Cash at bank and in hand | 54/58 | €6,771 | €22,013 | +€15,242 | +225% |
| Deferred charges and accrued income | 490/1 | €305 | €328 | +€23 | +7.5% |
| Total equity and liabilities | 10/49 | €48,561 | €58,133 | +€9,571 | +19.7% |
| Equity | 10/15 | -€528 | €12,581 | +€13,109 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,642 | €27,642 | = | 0.0% |
| Distributable reserves | 133 | €27,642 | €27,642 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,770 | -€33,661 | +€13,109 | +28.0% |
| Amounts payable | 17/49 | €49,089 | €45,551 | -€3,537 | -7.2% |
| Amounts payable after more than one year | 17 | €20,142 | €13,531 | -€6,611 | -32.8% |
| Financial debts | 170/4 | €20,142 | €13,531 | -€6,611 | -32.8% |
| Amounts payable within one year | 42/48 | €28,947 | €32,021 | +€3,074 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €6,322 | €6,611 | +€290 | +4.6% |
| Trade debts | 44 | €7,012 | €6,258 | -€754 | -10.8% |
| Suppliers | 440/4 | €7,012 | €6,258 | -€754 | -10.8% |
| Taxes, remuneration and social security | 45 | €15,165 | €10,702 | -€4,463 | -29.4% |
| Taxes | 450/3 | €8,494 | €7,640 | -€854 | -10.1% |
| Remuneration and social security | 454/9 | €6,671 | €3,062 | -€3,609 | -54.1% |
| Other amounts payable | 47/48 | €448 | €8,450 | +€8,001 | +1,786% |
| Remuneration, social security and pensions | 62 | €23,859 | €21,799 | -€2,060 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,516 | €7,508 | -€8 | -0.1% |
| Other operating charges | 640/8 | €594 | €949 | +€356 | +59.9% |
| Gross operating margin | 9900 | €18,566 | €46,366 | +€27,799 | +150% |
| Operating profit (loss) | 9901 | -€13,402 | €16,110 | +€29,512 | |
| Financial income | 75/76B | €25 | €177 | +€153 | +618% |
| Recurring financial income | 75 | €25 | €177 | +€153 | +618% |
| Financial charges | 65/66B | €1,847 | €1,670 | -€178 | -9.6% |
| Recurring financial charges | 65 | €1,847 | €1,670 | -€178 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,225 | €14,618 | +€29,843 | |
| Income taxes | 67/77 | €243 | €1,509 | +€1,266 | +521% |
| Profit (loss) for the period | 9904 | -€15,468 | €13,109 | +€28,577 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,468 | €13,109 | +€28,577 |
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 14 October 2026 via checked.be.