Tektön: 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.
Tektön
Largest movements
- Cash +€290,171
up €290,171 (+1055.5%), from €27,491 to €317,661
mainly Net result for the year (+€326,489) and Accrued charges and deferred income (+€143,766)
- Receivables within one year -€70,222
down €70,222 (-76.7%), from €91,584 to €21,362
of which Trade receivables: -€59,288
- Receivables after one year -€29,500
down €29,500 (-78.7%), from €37,500 to €8,000
- Tangible fixed assets -€11,778
down €11,778 (-22.3%), from €52,715 to €40,937
of which Furniture and vehicles: -€14,141
- Profit (loss) carried forward +€226,489
up €226,489, from €0 to €226,489
- Other debts -€145,101
down €145,101 (-59.1%), from €245,471 to €100,370
- Accrued charges and deferred income +€143,766
up €143,766 (+7714.5%), from €1,864 to €145,629
- Short-term financial debts -€17,288
down €17,288 (-39.1%), from €44,207 to €26,918
- Tax, wage and social debts -€12,984
down €12,984 (-51.1%), from €25,411 to €12,426
- Gross operating margin +€106,359
up €106,359 (+29.7%), from €358,316 to €464,675
- Taxes +€20,254
up €20,254 (+21.6%), from €93,638 to €113,891
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 | €395,729 | €575,960 | +€180,231 | +45.5% |
| Fixed assets | 21/28 | €235,563 | €223,785 | -€11,778 | -5.0% |
| Tangible fixed assets | 22/27 | €52,715 | €40,937 | -€11,778 | -22.3% |
| Plant, machinery and equipment | 23 | €8,193 | €10,557 | +€2,363 | +28.8% |
| Furniture and vehicles | 24 | €44,522 | €30,381 | -€14,141 | -31.8% |
| Financial fixed assets | 28 | €182,848 | €182,848 | = | 0.0% |
| Current assets | 29/58 | €160,166 | €352,175 | +€192,009 | +119.9% |
| Amounts receivable after more than one year | 29 | €37,500 | €8,000 | -€29,500 | -78.7% |
| Other amounts receivable | 291 | €37,500 | €8,000 | -€29,500 | -78.7% |
| Amounts receivable within one year | 40/41 | €91,584 | €21,362 | -€70,222 | -76.7% |
| Trade receivables | 40 | €69,288 | €10,000 | -€59,288 | -85.6% |
| Other amounts receivable | 41 | €22,296 | €11,362 | -€10,933 | -49.0% |
| Cash at bank and in hand | 54/58 | €27,491 | €317,661 | +€290,171 | +1055.5% |
| Deferred charges and accrued income | 490/1 | €3,591 | €5,151 | +€1,560 | +43.4% |
| Total equity and liabilities | 10/49 | €395,729 | €575,960 | +€180,231 | +45.5% |
| Equity | 10/15 | €20,460 | €246,949 | +€226,489 | +1107.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €226,489 | +€226,489 | |
| Amounts payable | 17/49 | €375,269 | €329,011 | -€46,258 | -12.3% |
| Amounts payable after more than one year | 17 | €40,000 | €40,000 | = | 0.0% |
| Financial debts | 170/4 | €40,000 | €40,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €333,405 | €143,381 | -€190,024 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €2,335 | €0 | -€2,335 | -100.0% |
| Financial debts | 43 | €44,207 | €26,918 | -€17,288 | -39.1% |
| Credit institutions | 430/8 | €44,207 | €26,918 | -€17,288 | -39.1% |
| Trade debts | 44 | €15,982 | €3,666 | -€12,316 | -77.1% |
| Suppliers | 440/4 | €15,982 | €3,666 | -€12,316 | -77.1% |
| Taxes, remuneration and social security | 45 | €25,411 | €12,426 | -€12,984 | -51.1% |
| Taxes | 450/3 | €25,411 | €12,426 | -€12,984 | -51.1% |
| Other amounts payable | 47/48 | €245,471 | €100,370 | -€145,101 | -59.1% |
| Accrued charges and deferred income | 492/3 | €1,864 | €145,629 | +€143,766 | +7714.5% |
| Non-recurring operating income | 76A | €4,876 | €0 | -€4,876 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,608 | €17,502 | -€106 | -0.6% |
| Other operating charges | 640/8 | €963 | €928 | -€35 | -3.6% |
| Gross operating margin | 9900 | €358,316 | €464,675 | +€106,359 | +29.7% |
| Operating profit (loss) | 9901 | €339,745 | €446,245 | +€106,500 | +31.3% |
| Financial income | 75/76B | €1,620 | €817 | -€803 | -49.6% |
| Recurring financial income | 75 | €1,620 | €817 | -€803 | -49.6% |
| Financial charges | 65/66B | €2,256 | €6,681 | +€4,425 | +196.1% |
| Recurring financial charges | 65 | €2,256 | €6,681 | +€4,425 | +196.1% |
| Profit (loss) for the period before taxes | 9903 | €339,109 | €440,381 | +€101,272 | +29.9% |
| Income taxes | 67/77 | €93,638 | €113,891 | +€20,254 | +21.6% |
| Profit (loss) for the period | 9904 | €245,471 | €326,489 | +€81,018 | +33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €245,471 | €326,489 | +€81,018 | +33.0% |
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 8 October 2026 via checked.be.