BEL-TECNOM: 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.
BEL-TECNOM
Largest movements
- Cash -€8,570
down €8,570 (-50.6%), from €16,942 to €8,372
mainly Net result for the year (-€9,113) and Receivables within one year (-€2,842)
- Receivables within one year +€2,842
up €2,842 (+11.1%), from €25,523 to €28,365
of which Other amounts receivable: +€2,542
- Deferred charges and accrued income +€936
up €936 (+6.2%), from €15,079 to €16,015
- Profit (loss) carried forward -€9,113
down €9,113 (-38.4%), from €23,701 to €14,588
- Tax, wage and social debts +€3,814
up €3,814 (+30.8%), from €12,390 to €16,204
of which Remuneration and social security: +€2,655
- Gross operating margin -€42,888
down €42,888, from €37,510 to -€5,378
- Taxes -€3,479
down €3,479 (-49.7%), from €7,000 to €3,521
- Financial charges -€2,818
down €2,818 (-93.4%), from €3,018 to €200
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 | €57,544 | €52,752 | -€4,792 | -8.3% |
| Current assets | 29/58 | €57,544 | €52,752 | -€4,792 | -8.3% |
| Amounts receivable within one year | 40/41 | €25,523 | €28,365 | +€2,842 | +11.1% |
| Trade receivables | 40 | €21,082 | €21,382 | +€300 | +1.4% |
| Other amounts receivable | 41 | €4,441 | €6,983 | +€2,542 | +57.2% |
| Cash at bank and in hand | 54/58 | €16,942 | €8,372 | -€8,570 | -50.6% |
| Deferred charges and accrued income | 490/1 | €15,079 | €16,015 | +€936 | +6.2% |
| Total equity and liabilities | 10/49 | €57,544 | €52,752 | -€4,792 | -8.3% |
| Equity | 10/15 | €42,293 | €33,180 | -€9,113 | -21.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,701 | €14,588 | -€9,113 | -38.4% |
| Amounts payable | 17/49 | €15,251 | €19,572 | +€4,321 | +28.3% |
| Amounts payable within one year | 42/48 | €15,251 | €19,572 | +€4,321 | +28.3% |
| Trade debts | 44 | €2,856 | €3,363 | +€507 | +17.8% |
| Suppliers | 440/4 | €2,856 | €3,363 | +€507 | +17.8% |
| Taxes, remuneration and social security | 45 | €12,390 | €16,204 | +€3,814 | +30.8% |
| Taxes | 450/3 | €10,250 | €11,409 | +€1,159 | +11.3% |
| Remuneration and social security | 454/9 | €2,140 | €4,795 | +€2,655 | +124.1% |
| Other amounts payable | 47/48 | €5 | €5 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €54 | -€333 | -86.0% |
| Gross operating margin | 9900 | €37,510 | -€5,378 | -€42,888 | |
| Operating profit (loss) | 9901 | €37,123 | -€5,432 | -€42,555 | |
| Financial income | 75/76B | €202 | €40 | -€162 | -80.2% |
| Recurring financial income | 75 | €202 | €40 | -€162 | -80.2% |
| Financial charges | 65/66B | €3,018 | €200 | -€2,818 | -93.4% |
| Recurring financial charges | 65 | €3,018 | €200 | -€2,818 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €34,307 | -€5,592 | -€39,899 | |
| Income taxes | 67/77 | €7,000 | €3,521 | -€3,479 | -49.7% |
| Profit (loss) for the period | 9904 | €27,307 | -€9,113 | -€36,420 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,307 | -€9,113 | -€36,420 |
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 4 October 2026 via checked.be.