TEKMA: 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.
TEKMA
Largest movements
- Receivables within one year -€31,597
down €31,597 (-30.3%), from €104,347 to €72,750
of which Trade receivables: -€32,645
- Cash +€8,405
up €8,405 (+35.4%), from €23,742 to €32,148
mainly Receivables within one year (+€31,597) and Depreciation (+€25,508)
- Stocks and contracts -€5,871
down €5,871 (-10.2%), from €57,416 to €51,545
- Tax, wage and social debts -€13,533
down €13,533 (-52.9%), from €25,568 to €12,035
of which Remuneration and social security: -€7,792
- Profit (loss) carried forward -€13,040
down €13,040, from €12,111 to -€929
- Trade debts -€8,260
down €8,260 (-22.7%), from €36,315 to €28,055
- Other debts +€5,457
up €5,457 (+11.2%), from €48,840 to €54,297
- Gross operating margin -€20,542
down €20,542 (-34.3%), from €59,907 to €39,366
- Staff costs -€16,472
down €16,472 (-46.0%), from €35,787 to €19,315
- Depreciation +€1,625
up €1,625 (+6.8%), from €23,883 to €25,508
- Other operating charges +€1,207
up €1,207 (+33.2%), from €3,634 to €4,841
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 | €235,240 | €205,863 | -€29,376 | -12.5% |
| Fixed assets | 21/28 | €45,563 | €45,883 | +€320 | +0.7% |
| Intangible fixed assets | 21 | €3,676 | €2,314 | -€1,362 | -37.1% |
| Tangible fixed assets | 22/27 | €41,621 | €43,304 | +€1,682 | +4.0% |
| Plant, machinery and equipment | 23 | €20,467 | €34,298 | +€13,831 | +67.6% |
| Furniture and vehicles | 24 | €19,716 | €8,298 | -€11,418 | -57.9% |
| Other tangible fixed assets | 26 | €1,439 | €708 | -€730 | -50.8% |
| Financial fixed assets | 28 | €265 | €265 | = | 0.0% |
| Current assets | 29/58 | €189,677 | €159,981 | -€29,696 | -15.7% |
| Stocks and contracts in progress | 3 | €57,416 | €51,545 | -€5,871 | -10.2% |
| Stocks | 30/36 | €57,416 | €51,545 | -€5,871 | -10.2% |
| Amounts receivable within one year | 40/41 | €104,347 | €72,750 | -€31,597 | -30.3% |
| Trade receivables | 40 | €94,297 | €61,652 | -€32,645 | -34.6% |
| Other amounts receivable | 41 | €10,050 | €11,098 | +€1,048 | +10.4% |
| Cash at bank and in hand | 54/58 | €23,742 | €32,148 | +€8,405 | +35.4% |
| Deferred charges and accrued income | 490/1 | €4,171 | €3,538 | -€634 | -15.2% |
| Total equity and liabilities | 10/49 | €235,240 | €205,863 | -€29,376 | -12.5% |
| Equity | 10/15 | €124,266 | €111,227 | -€13,040 | -10.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €91,695 | €91,695 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €91,695 | €91,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,111 | -€929 | -€13,040 | |
| Amounts payable | 17/49 | €110,973 | €94,637 | -€16,336 | -14.7% |
| Amounts payable within one year | 42/48 | €110,723 | €94,387 | -€16,336 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €36,315 | €28,055 | -€8,260 | -22.7% |
| Suppliers | 440/4 | €36,315 | €28,055 | -€8,260 | -22.7% |
| Taxes, remuneration and social security | 45 | €25,568 | €12,035 | -€13,533 | -52.9% |
| Taxes | 450/3 | €15,730 | €9,990 | -€5,740 | -36.5% |
| Remuneration and social security | 454/9 | €9,837 | €2,045 | -€7,792 | -79.2% |
| Other amounts payable | 47/48 | €48,840 | €54,297 | +€5,457 | +11.2% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €35,787 | €19,315 | -€16,472 | -46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,883 | €25,508 | +€1,625 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €400 | +€400 | |
| Other operating charges | 640/8 | €3,634 | €4,841 | +€1,207 | +33.2% |
| Gross operating margin | 9900 | €59,907 | €39,366 | -€20,542 | -34.3% |
| Operating profit (loss) | 9901 | -€3,396 | -€10,698 | -€7,302 | -215% |
| Financial income | 75/76B | €3 | €74 | +€70 | +2,110% |
| Recurring financial income | 75 | €3 | €74 | +€70 | +2,110% |
| Financial charges | 65/66B | €2,218 | €2,222 | +€4 | +0.2% |
| Recurring financial charges | 65 | €2,218 | €2,222 | +€4 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,611 | -€12,847 | -€7,235 | -129% |
| Income taxes | 67/77 | €250 | €193 | -€57 | -22.7% |
| Profit (loss) for the period | 9904 | -€5,861 | -€13,040 | -€7,179 | -122% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,861 | -€13,040 | -€7,179 | -122% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.