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CT-TECH: 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.

What changed

CT-TECH

BE 0831.604.952
NACE 43.222, Installation of electric heating, air conditioning, cooling and ventilation
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€15,221
2023 · €3,516+€11,705
Equity
€99,793
2023 · €100,286-€493
Cash
€92,976
2023 · €68,379+€24,597
Balance sheet total
€127,306
2023 · €127,989-€683

Largest movements

2023 to 2024
Assets
  • Cash +€24,597

    up €24,597 (+36.0%), from €68,379 to €92,976

    mainly Depreciation (+€19,417) and Net result for the year (+€15,221)

  • Tangible fixed assets -€16,950

    down €16,950 (-57.6%), from €29,433 to €12,483

    of which Furniture and vehicles: -€18,587

  • Receivables within one year -€8,152

    down €8,152 (-33.2%), from €24,567 to €16,416

    of which Other amounts receivable: -€10,528

Equity and liabilities
  • Tax, wage and social debts +€8,776

    up €8,776 (+331.9%), from €2,644 to €11,420

  • Debts after one year -€7,049

    down €7,049 (-79.8%), from €8,831 to €1,781

  • Current portion of long-term debt -€2,442

    down €2,442 (-25.7%), from €9,491 to €7,049

Income statement
  • Gross operating margin +€15,070

    up €15,070 (+58.4%), from €25,794 to €40,864

  • Taxes +€4,583

    up €4,583 (+381.1%), from €1,202 to €5,785

  • Depreciation -€749

    down €749 (-3.7%), from €20,166 to €19,417

  • Financial income +€529

    up €529 (+256.3%), from €206 to €735

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €3,516
Gross operating margin +€15,070
Depreciation +€749
Other operating charges -€183
Financial income +€529
Financial charges +€124
Taxes -€4,583
Result 2024 €15,221

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€52,270
Investment -€2,468
Financing -€25,205
Cash 2023 €68,379
Net result for the year +€15,221
Depreciation +€19,417
Stocks and contracts -€999
Receivables within one year +€8,152
Deferred charges and accrued income +€1,179
Trade debts -€117
Tax, wage and social debts +€8,776
Other debts +€642
Investment in fixed assets (net) -€2,468
Debts after one year -€7,049
Current portion of long-term debt -€2,442
Contributions, distributions and other -€15,714
Cash 2024 €92,976
Every line side by side 43 lines
Line Code 2023 2024 Change %
Total assets 20/58 €127,989 €127,306 -€683 -0.5%
Fixed assets 21/28 €29,433 €12,483 -€16,950 -57.6%
Tangible fixed assets 22/27 €29,433 €12,483 -€16,950 -57.6%
Plant, machinery and equipment 23 €653 €2,290 +€1,637 +250.9%
Furniture and vehicles 24 €28,780 €10,193 -€18,587 -64.6%
Current assets 29/58 €98,556 €114,822 +€16,266 +16.5%
Stocks and contracts in progress 3 €4,027 €5,026 +€999 +24.8%
Stocks 30/36 €4,027 €5,026 +€999 +24.8%
Amounts receivable within one year 40/41 €24,567 €16,416 -€8,152 -33.2%
Trade receivables 40 €10,715 €13,091 +€2,376 +22.2%
Other amounts receivable 41 €13,853 €3,325 -€10,528 -76.0%
Cash at bank and in hand 54/58 €68,379 €92,976 +€24,597 +36.0%
Deferred charges and accrued income 490/1 €1,583 €404 -€1,179 -74.5%
Total equity and liabilities 10/49 €127,989 €127,306 -€683 -0.5%
Equity 10/15 €100,286 €99,793 -€493 -0.5%
Contributions 10/11 €6,200 €6,200 = 0.0%
Reserves 13 €15,394 €15,394 = 0.0%
Non-distributable reserves 130/1 €1,860 €1,860 = 0.0%
Reserves not available under the articles 1311 €1,860 €1,860 = 0.0%
Distributable reserves 133 €13,534 €13,534 = 0.0%
Profit (loss) carried forward 14 €78,692 €78,199 -€493 -0.6%
Amounts payable 17/49 €27,703 €27,513 -€190 -0.7%
Amounts payable after more than one year 17 €8,831 €1,781 -€7,049 -79.8%
Financial debts 170/4 €8,831 €1,781 -€7,049 -79.8%
Amounts payable within one year 42/48 €18,872 €25,731 +€6,859 +36.3%
Current portion of amounts payable after more than one year 42 €9,491 €7,049 -€2,442 -25.7%
Trade debts 44 €6,737 €6,620 -€117 -1.7%
Suppliers 440/4 €6,737 €6,620 -€117 -1.7%
Taxes, remuneration and social security 45 €2,644 €11,420 +€8,776 +331.9%
Taxes 450/3 €2,644 €11,420 +€8,776 +331.9%
Other amounts payable 47/48 - €642 +€642
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €20,166 €19,417 -€749 -3.7%
Other operating charges 640/8 €712 €895 +€183 +25.8%
Gross operating margin 9900 €25,794 €40,864 +€15,070 +58.4%
Operating profit (loss) 9901 €4,916 €20,551 +€15,636 +318.1%
Financial income 75/76B €206 €735 +€529 +256.3%
Recurring financial income 75 €206 €735 +€529 +256.3%
Financial charges 65/66B €403 €280 -€124 -30.6%
Recurring financial charges 65 €403 €280 -€124 -30.6%
Profit (loss) for the period before taxes 9903 €4,718 €21,006 +€16,288 +345.2%
Income taxes 67/77 €1,202 €5,785 +€4,583 +381.1%
Profit (loss) for the period 9904 €3,516 €15,221 +€11,705 +332.9%
Profit (loss) for the period to be appropriated 9905 €3,516 €15,221 +€11,705 +332.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.