D 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.
D Technics
Largest movements
- Tangible fixed assets +€52,587
up €52,587 (+3618.8%), from €1,453 to €54,041
- Receivables within one year -€5,161
down €5,161 (-33.5%), from €15,385 to €10,224
of which Trade receivables: -€10,989
- Cash -€2,709
down €2,709 (-39.7%), from €6,823 to €4,114
mainly Investment in fixed assets (net) (-€62,381) and Trade debts (-€6,591)
- Debts after one year +€38,638
up €38,638, from €0 to €38,638
- Current portion of long-term debt +€9,132
up €9,132 (+471.6%), from €1,936 to €11,068
- Trade debts -€6,591
down €6,591 (-93.9%), from €7,020 to €430
- Reserves +€2,244
up €2,244, from €0 to €2,244
- Other debts +€1,692
up €1,692 (+40.4%), from €4,190 to €5,882
- Gross operating margin +€9,964
up €9,964 (+70.6%), from €14,112 to €24,076
- Depreciation +€1,483
up €1,483 (+17.9%), from €8,310 to €9,794
- Financial charges +€1,440
up €1,440 (+1232.0%), from €117 to €1,557
- Taxes +€398
up €398 (+13.9%), from €2,860 to €3,258
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 | €23,661 | €68,378 | +€44,717 | +189.0% |
| Fixed assets | 21/28 | €1,453 | €54,041 | +€52,587 | +3618.8% |
| Tangible fixed assets | 22/27 | €1,453 | €54,041 | +€52,587 | +3618.8% |
| Furniture and vehicles | 24 | €1,453 | €54,041 | +€52,587 | +3618.8% |
| Current assets | 29/58 | €22,208 | €14,338 | -€7,870 | -35.4% |
| Amounts receivable within one year | 40/41 | €15,385 | €10,224 | -€5,161 | -33.5% |
| Trade receivables | 40 | €10,989 | €0 | -€10,989 | -100.0% |
| Other amounts receivable | 41 | €4,396 | €10,224 | +€5,828 | +132.6% |
| Cash at bank and in hand | 54/58 | €6,823 | €4,114 | -€2,709 | -39.7% |
| Total equity and liabilities | 10/49 | €23,661 | €68,378 | +€44,717 | +189.0% |
| Equity | 10/15 | €4,637 | €7,244 | +€2,607 | +56.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | €2,244 | +€2,244 | |
| Distributable reserves | 133 | €0 | €2,244 | +€2,244 | |
| Profit (loss) carried forward | 14 | -€363 | €0 | +€363 | |
| Amounts payable | 17/49 | €19,024 | €61,134 | +€42,110 | +221.4% |
| Amounts payable after more than one year | 17 | €0 | €38,638 | +€38,638 | |
| Financial debts | 170/4 | €0 | €38,638 | +€38,638 | |
| Amounts payable within one year | 42/48 | €19,024 | €22,495 | +€3,472 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €1,936 | €11,068 | +€9,132 | +471.6% |
| Trade debts | 44 | €7,020 | €430 | -€6,591 | -93.9% |
| Suppliers | 440/4 | €7,020 | €430 | -€6,591 | -93.9% |
| Advances received on contracts in progress | 46 | €1,000 | €0 | -€1,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,877 | €5,115 | +€238 | +4.9% |
| Taxes | 450/3 | €4,877 | €5,115 | +€238 | +4.9% |
| Other amounts payable | 47/48 | €4,190 | €5,882 | +€1,692 | +40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,310 | €9,794 | +€1,483 | +17.9% |
| Other operating charges | 640/8 | €1,232 | €1,236 | +€4 | +0.3% |
| Gross operating margin | 9900 | €14,112 | €24,076 | +€9,964 | +70.6% |
| Operating profit (loss) | 9901 | €4,570 | €13,046 | +€8,476 | +185.5% |
| Financial income | 75/76B | €171 | €258 | +€86 | +50.5% |
| Recurring financial income | 75 | €171 | €258 | +€86 | +50.5% |
| Financial charges | 65/66B | €117 | €1,557 | +€1,440 | +1232.0% |
| Recurring financial charges | 65 | €117 | €1,557 | +€1,440 | +1232.0% |
| Profit (loss) for the period before taxes | 9903 | €4,624 | €11,747 | +€7,123 | +154.0% |
| Income taxes | 67/77 | €2,860 | €3,258 | +€398 | +13.9% |
| Profit (loss) for the period | 9904 | €1,764 | €8,490 | +€6,725 | +381.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,764 | €8,490 | +€6,725 | +381.2% |
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.