CPR-Technics: 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.
CPR-Technics
Largest movements
- Receivables within one year -€15,936
down €15,936 (-61.3%), from €26,000 to €10,064
of which Trade receivables: -€14,237
- Cash +€11,016
up €11,016 (+37.0%), from €29,757 to €40,773
mainly Other debts (+€25,000) and Receivables within one year (+€15,936)
- Deferred charges and accrued income -€3,759
down €3,759 (-75.7%), from €4,967 to €1,208
- Tangible fixed assets -€1,084
down €1,084 (-23.1%), from €4,691 to €3,607
- Other debts +€25,000
new in 2025: €25,000
- Reserves -€15,857
down €15,857 (-59.4%), from €26,685 to €10,829
of which Distributable reserves: -€15,737
- Advances received -€14,500
no longer reported in 2025 (was €14,500)
- Trade debts -€9,212
down €9,212 (-61.9%), from €14,883 to €5,670
- Tax, wage and social debts +€4,152
up €4,152 (+109.2%), from €3,801 to €7,953
- Taxes -€11,656
down €11,656 (-73.7%), from €15,808 to €4,152
- Gross operating margin -€8,341
down €8,341 (-28.5%), from €29,286 to €20,945
- Depreciation -€1,494
down €1,494 (-33.5%), from €4,455 to €2,961
- Financial charges +€883
up €883 (+46.8%), from €1,887 to €2,770
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 | €66,069 | €55,652 | -€10,417 | -15.8% |
| Fixed assets | 21/28 | €5,345 | €3,607 | -€1,738 | -32.5% |
| Intangible fixed assets | 21 | €654 | - | -€654 | |
| Tangible fixed assets | 22/27 | €4,691 | €3,607 | -€1,084 | -23.1% |
| Plant, machinery and equipment | 23 | €4,691 | €3,607 | -€1,084 | -23.1% |
| Current assets | 29/58 | €60,724 | €52,045 | -€8,679 | -14.3% |
| Amounts receivable within one year | 40/41 | €26,000 | €10,064 | -€15,936 | -61.3% |
| Trade receivables | 40 | €18,082 | €3,845 | -€14,237 | -78.7% |
| Other amounts receivable | 41 | €7,918 | €6,219 | -€1,699 | -21.5% |
| Cash at bank and in hand | 54/58 | €29,757 | €40,773 | +€11,016 | +37.0% |
| Deferred charges and accrued income | 490/1 | €4,967 | €1,208 | -€3,759 | -75.7% |
| Total equity and liabilities | 10/49 | €66,069 | €55,652 | -€10,417 | -15.8% |
| Equity | 10/15 | €32,885 | €17,029 | -€15,857 | -48.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,685 | €10,829 | -€15,857 | -59.4% |
| Non-distributable reserves | 130/1 | €120 | - | -€120 | |
| Reserves not available under the articles | 1311 | €120 | - | -€120 | |
| Distributable reserves | 133 | €26,565 | €10,829 | -€15,737 | -59.2% |
| Amounts payable | 17/49 | €33,184 | €38,623 | +€5,440 | +16.4% |
| Amounts payable within one year | 42/48 | €33,184 | €38,623 | +€5,440 | +16.4% |
| Trade debts | 44 | €14,883 | €5,670 | -€9,212 | -61.9% |
| Suppliers | 440/4 | €14,883 | €5,670 | -€9,212 | -61.9% |
| Advances received on contracts in progress | 46 | €14,500 | - | -€14,500 | |
| Taxes, remuneration and social security | 45 | €3,801 | €7,953 | +€4,152 | +109.2% |
| Taxes | 450/3 | €3,801 | €7,953 | +€4,152 | +109.2% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Non-recurring operating income | 76A | €21,828 | €2,739 | -€19,089 | -87.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,455 | €2,961 | -€1,494 | -33.5% |
| Other operating charges | 640/8 | €2,088 | €2,170 | +€82 | +3.9% |
| Gross operating margin | 9900 | €29,286 | €20,945 | -€8,341 | -28.5% |
| Operating profit (loss) | 9901 | €22,743 | €15,814 | -€6,928 | -30.5% |
| Financial income | 75/76B | €256 | €251 | -€4 | -1.8% |
| Recurring financial income | 75 | €256 | €251 | -€4 | -1.8% |
| Financial charges | 65/66B | €1,887 | €2,770 | +€883 | +46.8% |
| Recurring financial charges | 65 | €1,887 | €2,770 | +€883 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €21,112 | €13,295 | -€7,816 | -37.0% |
| Income taxes | 67/77 | €15,808 | €4,152 | -€11,656 | -73.7% |
| Profit (loss) for the period | 9904 | €5,304 | €9,143 | +€3,839 | +72.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,304 | €9,143 | +€3,839 | +72.4% |
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 29 September 2026 via checked.be.