TEKRON: 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.
TEKRON
Largest movements
- Current investments +€24,948
up €24,948 (+26.4%), from €94,572 to €119,520
- Cash -€13,191
down €13,191 (-41.6%), from €31,696 to €18,506
mainly Current investments (-€24,948) and Investment in fixed assets (net) (-€11,346)
- Tangible fixed assets +€8,214
up €8,214 (+21.7%), from €37,889 to €46,103
of which Furniture and vehicles: +€7,050
- Reserves +€20,394
up €20,394 (+14.3%), from €143,092 to €163,487
of which Distributable reserves: +€20,394
- Other debts +€3,116
up €3,116 (+63.4%), from €4,918 to €8,034
- Tax, wage and social debts -€2,314
down €2,314 (-12.1%), from €19,173 to €16,859
- Gross operating margin -€15,000
down €15,000 (-24.2%), from €62,104 to €47,105
- Depreciation -€9,045
down €9,045 (-74.3%), from €12,177 to €3,132
- Taxes +€930
up €930 (+7.4%), from €12,517 to €13,447
- Financial income +€711
up €711 (+435.0%), from €163 to €874
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 | €182,473 | €204,386 | +€21,913 | +12.0% |
| Fixed assets | 21/28 | €37,988 | €46,202 | +€8,214 | +21.6% |
| Tangible fixed assets | 22/27 | €37,889 | €46,103 | +€8,214 | +21.7% |
| Plant, machinery and equipment | 23 | - | €1,560 | +€1,560 | |
| Furniture and vehicles | 24 | €36,308 | €43,358 | +€7,050 | +19.4% |
| Other tangible fixed assets | 26 | €1,580 | €1,185 | -€395 | -25.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €144,485 | €158,184 | +€13,699 | +9.5% |
| Amounts receivable within one year | 40/41 | €18,217 | €20,159 | +€1,941 | +10.7% |
| Trade receivables | 40 | €11,520 | €15,311 | +€3,791 | +32.9% |
| Other amounts receivable | 41 | €6,697 | €4,847 | -€1,850 | -27.6% |
| Current investments | 50/53 | €94,572 | €119,520 | +€24,948 | +26.4% |
| Cash at bank and in hand | 54/58 | €31,696 | €18,506 | -€13,191 | -41.6% |
| Total equity and liabilities | 10/49 | €182,473 | €204,386 | +€21,913 | +12.0% |
| Equity | 10/15 | €156,292 | €176,687 | +€20,394 | +13.0% |
| Contributions | 10/11 | €13,200 | €13,200 | = | 0.0% |
| Reserves | 13 | €143,092 | €163,487 | +€20,394 | +14.3% |
| Tax-exempt reserves | 132 | €16,777 | €16,777 | = | 0.0% |
| Distributable reserves | 133 | €126,316 | €146,710 | +€20,394 | +16.1% |
| Amounts payable | 17/49 | €26,181 | €27,699 | +€1,518 | +5.8% |
| Amounts payable within one year | 42/48 | €26,181 | €27,699 | +€1,518 | +5.8% |
| Trade debts | 44 | €2,090 | €2,806 | +€717 | +34.3% |
| Suppliers | 440/4 | €2,090 | €2,806 | +€717 | +34.3% |
| Taxes, remuneration and social security | 45 | €19,173 | €16,859 | -€2,314 | -12.1% |
| Taxes | 450/3 | €19,173 | €16,859 | -€2,314 | -12.1% |
| Other amounts payable | 47/48 | €4,918 | €8,034 | +€3,116 | +63.4% |
| Non-recurring operating income | 76A | €21,719 | €1,495 | -€20,224 | -93.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,177 | €3,132 | -€9,045 | -74.3% |
| Other operating charges | 640/8 | €2,646 | €2,596 | -€50 | -1.9% |
| Gross operating margin | 9900 | €62,104 | €47,105 | -€15,000 | -24.2% |
| Operating profit (loss) | 9901 | €47,282 | €41,377 | -€5,905 | -12.5% |
| Financial income | 75/76B | €163 | €874 | +€711 | +435.0% |
| Recurring financial income | 75 | €163 | €874 | +€711 | +435.0% |
| Financial charges | 65/66B | €825 | €376 | -€449 | -54.4% |
| Recurring financial charges | 65 | €825 | €376 | -€449 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | €46,621 | €41,875 | -€4,746 | -10.2% |
| Income taxes | 67/77 | €12,517 | €13,447 | +€930 | +7.4% |
| Profit (loss) for the period | 9904 | €34,104 | €28,428 | -€5,676 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,104 | €28,428 | -€5,676 | -16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.