Ctech Metrology: 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.
Ctech Metrology
Largest movements
- Current investments +€188,534
new in 2025: €188,534
- Cash -€139,775
down €139,775 (-65.5%), from €213,450 to €73,675
mainly Current investments (-€188,534) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets -€29,957
down €29,957 (-9.3%), from €323,323 to €293,366
of which Land and buildings: -€18,701
- Reserves -€100,000
down €100,000 (-26.7%), from €374,775 to €274,775
of which Distributable reserves: -€100,000
- Other debts +€89,134
up €89,134 (+52.4%), from €169,947 to €259,081
- Tax, wage and social debts +€22,190
up €22,190 (+447.6%), from €4,958 to €27,147
of which Taxes: +€11,776
- Profit (loss) carried forward +€19,187
up €19,187 (+52.4%), from -€36,597 to -€17,410
- Gross operating margin +€49,343
up €49,343 (+1154.2%), from €4,275 to €53,618
- Depreciation -€7,299
down €7,299 (-16.6%), from €43,985 to €36,685
- Financial income -€1,421
down €1,421 (-27.9%), from €5,098 to €3,677
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 | €573,922 | €594,898 | +€20,976 | +3.7% |
| Fixed assets | 21/28 | €323,323 | €293,366 | -€29,957 | -9.3% |
| Tangible fixed assets | 22/27 | €323,323 | €293,366 | -€29,957 | -9.3% |
| Land and buildings | 22 | €286,421 | €267,720 | -€18,701 | -6.5% |
| Plant, machinery and equipment | 23 | €33,953 | €24,743 | -€9,210 | -27.1% |
| Furniture and vehicles | 24 | €2,950 | €904 | -€2,046 | -69.4% |
| Current assets | 29/58 | €250,599 | €301,532 | +€50,933 | +20.3% |
| Amounts receivable within one year | 40/41 | €36,949 | €39,123 | +€2,174 | +5.9% |
| Trade receivables | 40 | €31,805 | €30,216 | -€1,590 | -5.0% |
| Other amounts receivable | 41 | €5,144 | €8,908 | +€3,764 | +73.2% |
| Current investments | 50/53 | - | €188,534 | +€188,534 | |
| Cash at bank and in hand | 54/58 | €213,450 | €73,675 | -€139,775 | -65.5% |
| Deferred charges and accrued income | 490/1 | €200 | €200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €573,922 | €594,898 | +€20,976 | +3.7% |
| Equity | 10/15 | €356,778 | €275,965 | -€80,813 | -22.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €374,775 | €274,775 | -€100,000 | -26.7% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €356,025 | €256,025 | -€100,000 | -28.1% |
| Profit (loss) carried forward | 14 | -€36,597 | -€17,410 | +€19,187 | +52.4% |
| Amounts payable | 17/49 | €217,144 | €318,934 | +€101,789 | +46.9% |
| Amounts payable after more than one year | 17 | €32,554 | €27,239 | -€5,315 | -16.3% |
| Financial debts | 170/4 | €32,554 | €27,239 | -€5,315 | -16.3% |
| Amounts payable within one year | 42/48 | €184,590 | €291,695 | +€107,104 | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €5,235 | €5,315 | +€80 | +1.5% |
| Trade debts | 44 | €4,451 | €152 | -€4,300 | -96.6% |
| Suppliers | 440/4 | €4,451 | €152 | -€4,300 | -96.6% |
| Taxes, remuneration and social security | 45 | €4,958 | €27,147 | +€22,190 | +447.6% |
| Taxes | 450/3 | €4,958 | €16,734 | +€11,776 | +237.5% |
| Remuneration and social security | 454/9 | - | €10,414 | +€10,414 | |
| Other amounts payable | 47/48 | €169,947 | €259,081 | +€89,134 | +52.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,985 | €36,685 | -€7,299 | -16.6% |
| Other operating charges | 640/8 | €965 | €818 | -€147 | -15.3% |
| Gross operating margin | 9900 | €4,275 | €53,618 | +€49,343 | +1154.2% |
| Operating profit (loss) | 9901 | -€40,674 | €16,115 | +€56,790 | |
| Financial income | 75/76B | €5,098 | €3,677 | -€1,421 | -27.9% |
| Recurring financial income | 75 | €5,098 | €3,677 | -€1,421 | -27.9% |
| Financial charges | 65/66B | €1,020 | €605 | -€415 | -40.7% |
| Recurring financial charges | 65 | €1,020 | €605 | -€415 | -40.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,596 | €19,187 | +€55,783 | |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100.0% |
| Profit (loss) for the period | 9904 | -€36,597 | €19,187 | +€55,784 | |
| Profit (loss) for the period to be appropriated | 9905 | -€36,597 | €19,187 | +€55,784 |
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.