TECUMA: 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.
TECUMA
Largest movements
- Receivables within one year -€8,216
down €8,216 (-20.0%), from €41,072 to €32,856
of which Trade receivables: -€6,151
- Cash +€522
up €522 (+75.4%), from €692 to €1,214
mainly Receivables within one year (+€8,216) and Other debts (+€5,234)
- Trade debts -€9,477
down €9,477 (-90.9%), from €10,431 to €953
- Other debts +€5,234
up €5,234 (+5.7%), from €92,338 to €97,573
- Profit (loss) carried forward -€3,451
down €3,451 (-2.4%), from -€142,205 to -€145,656
- Gross operating margin -€4,774
down €4,774, from €2,229 to -€2,545
- Other operating charges -€551
down €551 (-41.9%), from €1,315 to €764
- Taxes -€193
no longer reported in 2025 (was €193)
- Financial charges -€70
down €70 (-32.9%), from €212 to €142
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 | €41,764 | €34,070 | -€7,694 | -18.4% |
| Current assets | 29/58 | €41,764 | €34,070 | -€7,694 | -18.4% |
| Amounts receivable within one year | 40/41 | €41,072 | €32,856 | -€8,216 | -20.0% |
| Trade receivables | 40 | €6,151 | - | -€6,151 | |
| Other amounts receivable | 41 | €34,921 | €32,856 | -€2,065 | -5.9% |
| Cash at bank and in hand | 54/58 | €692 | €1,214 | +€522 | +75.4% |
| Total equity and liabilities | 10/49 | €41,764 | €34,070 | -€7,694 | -18.4% |
| Equity | 10/15 | -€136,005 | -€139,456 | -€3,451 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,205 | -€145,656 | -€3,451 | -2.4% |
| Amounts payable | 17/49 | €177,769 | €173,526 | -€4,243 | -2.4% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Other amounts payable | 178/9 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €102,769 | €98,526 | -€4,243 | -4.1% |
| Trade debts | 44 | €10,431 | €953 | -€9,477 | -90.9% |
| Suppliers | 440/4 | €10,431 | €953 | -€9,477 | -90.9% |
| Other amounts payable | 47/48 | €92,338 | €97,573 | +€5,234 | +5.7% |
| Other operating charges | 640/8 | €1,315 | €764 | -€551 | -41.9% |
| Non-recurring operating charges | 66A | €22,687 | - | -€22,687 | |
| Gross operating margin | 9900 | €2,229 | -€2,545 | -€4,774 | |
| Operating profit (loss) | 9901 | -€21,774 | -€3,309 | +€18,465 | +84.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €212 | €142 | -€70 | -32.9% |
| Recurring financial charges | 65 | €212 | €142 | -€70 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,985 | -€3,451 | +€18,534 | +84.3% |
| Income taxes | 67/77 | €193 | - | -€193 | |
| Profit (loss) for the period | 9904 | -€22,178 | -€3,451 | +€18,727 | +84.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,178 | -€3,451 | +€18,727 | +84.4% |
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 28 September 2026 via checked.be.