EXPERTISES ET CONSEILS TECHNIQUES: what changed
Two financial 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.
EXPERTISES ET CONSEILS TECHNIQUES
Largest movements
- Receivables within one year -€10,795
down €10,795 (-66.2%), from €16,295 to €5,500
of which Trade receivables: -€12,295
- Debts after one year -€23,109
down €23,109 (-6.1%), from €376,054 to €352,945
of which Financial debts: -€23,109
- Profit (loss) carried forward +€13,337
up €13,337, from -€4,510 to €8,827
- Current portion of long-term debt +€8,413
up €8,413 (+21.8%), from €38,579 to €46,992
- Gross operating margin +€35,478
up €35,478 (+64.8%), from €54,765 to €90,243
- Turnover +€31,520
up €31,520 (+34.3%), from €91,944 to €123,464
- Taxes +€7,883
up €7,883 (+150.9%), from €5,225 to €13,108
- Purchases and services +€3,608
up €3,608 (+9.7%), from €37,179 to €40,787
- Depreciation +€2,936
up €2,936 (+8.0%), from €36,819 to €39,755
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 | €647,364 | €637,308 | -€10,056 | -1.6% |
| Fixed assets | 21/28 | €623,755 | €619,723 | -€4,032 | -0.6% |
| Tangible fixed assets | 22/27 | €623,130 | €619,098 | -€4,032 | -0.6% |
| Land and buildings | 22 | €519,292 | €504,892 | -€14,400 | -2.8% |
| Plant, machinery and equipment | 23 | €52,965 | €75,075 | +€22,110 | +41.7% |
| Furniture and vehicles | 24 | €50,873 | €39,131 | -€11,742 | -23.1% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €23,609 | €17,585 | -€6,024 | -25.5% |
| Amounts receivable within one year | 40/41 | €16,295 | €5,500 | -€10,795 | -66.2% |
| Trade receivables | 40 | €12,295 | - | -€12,295 | |
| Other amounts receivable | 41 | €4,000 | €5,500 | +€1,500 | +37.5% |
| Cash at bank and in hand | 54/58 | €4,793 | €10,633 | +€5,840 | +121.8% |
| Deferred charges and accrued income | 490/1 | €2,521 | €1,452 | -€1,069 | -42.4% |
| Total equity and liabilities | 10/49 | €647,364 | €637,308 | -€10,056 | -1.6% |
| Equity | 10/15 | €94,490 | €107,827 | +€13,337 | +14.1% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €9,000 | €9,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,000 | €9,000 | = | 0.0% |
| Legal reserve | 130 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,510 | €8,827 | +€13,337 | |
| Amounts payable | 17/49 | €552,874 | €529,481 | -€23,393 | -4.2% |
| Amounts payable after more than one year | 17 | €376,054 | €352,945 | -€23,109 | -6.1% |
| Financial debts | 170/4 | €375,204 | €352,095 | -€23,109 | -6.2% |
| Other amounts payable | 178/9 | €850 | €850 | = | 0.0% |
| Amounts payable within one year | 42/48 | €176,820 | €176,536 | -€284 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €38,579 | €46,992 | +€8,413 | +21.8% |
| Trade debts | 44 | €5,089 | €6,167 | +€1,078 | +21.2% |
| Suppliers | 440/4 | €5,089 | €6,167 | +€1,078 | +21.2% |
| Taxes, remuneration and social security | 45 | €8,311 | €3,142 | -€5,169 | -62.2% |
| Taxes | 450/3 | €8,311 | €3,142 | -€5,169 | -62.2% |
| Other amounts payable | 47/48 | €124,841 | €120,235 | -€4,606 | -3.7% |
| Turnover | 70 | €91,944 | €123,464 | +€31,520 | +34.3% |
| Non-recurring operating income | 76A | - | €7,566 | +€7,566 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,179 | €40,787 | +€3,608 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,819 | €39,755 | +€2,936 | +8.0% |
| Other operating charges | 640/8 | €12,069 | €9,790 | -€2,279 | -18.9% |
| Gross operating margin | 9900 | €54,765 | €90,243 | +€35,478 | +64.8% |
| Operating profit (loss) | 9901 | €5,877 | €40,698 | +€34,821 | +592.5% |
| Financial charges | 65/66B | €15,069 | €14,253 | -€816 | -5.4% |
| Recurring financial charges | 65 | €15,069 | €14,253 | -€816 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,192 | €26,445 | +€35,637 | |
| Income taxes | 67/77 | €5,225 | €13,108 | +€7,883 | +150.9% |
| Profit (loss) for the period | 9904 | -€14,417 | €13,337 | +€27,754 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,417 | €13,337 | +€27,754 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.