FD Technics Energy: 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.
FD Technics Energy
Largest movements
- Cash -€17,415
down €17,415 (-48.5%), from €35,891 to €18,475
mainly Debts after one year (-€14,300) and Stocks and contracts (-€7,234)
- Stocks and contracts +€7,234
up €7,234 (+86.7%), from €8,344 to €15,578
- Receivables within one year +€5,343
up €5,343 (+39.1%), from €13,669 to €19,012
of which Trade receivables: +€7,982
- Intangible fixed assets -€5,000
down €5,000 (-16.7%), from €30,000 to €25,000
- Deferred charges and accrued income +€3,051
up €3,051 (+62.0%), from €4,917 to €7,968
- Debts after one year -€14,300
down €14,300 (-47.5%), from €30,100 to €15,800
- Profit (loss) carried forward +€10,718
up €10,718 (+26.4%), from €40,579 to €51,298
- Other debts +€3,711
up €3,711 (+24.4%), from €15,211 to €18,922
- Accrued charges and deferred income -€3,031
down €3,031 (-100%), from €3,031 to €0
- Tax, wage and social debts -€3,011
down €3,011 (-94.2%), from €3,197 to €186
of which Taxes: -€3,011
- Gross operating margin +€26,658
up €26,658 (+447%), from €5,965 to €32,623
- Taxes +€4,571
up €4,571 (+826%), from €553 to €5,125
- Depreciation +€3,085
up €3,085 (+30.6%), from €10,072 to €13,156
- Financial charges -€1,231
down €1,231 (-37.7%), from €3,267 to €2,036
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.
Derived cash bridge
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 | €107,628 | €98,974 | -€8,654 | -8.0% |
| Fixed assets | 21/28 | €44,807 | €37,941 | -€6,866 | -15.3% |
| Intangible fixed assets | 21 | €30,000 | €25,000 | -€5,000 | -16.7% |
| Tangible fixed assets | 22/27 | €14,807 | €12,941 | -€1,866 | -12.6% |
| Plant, machinery and equipment | 23 | €4,340 | €3,022 | -€1,319 | -30.4% |
| Furniture and vehicles | 24 | €10,066 | €4,412 | -€5,655 | -56.2% |
| Other tangible fixed assets | 26 | €400 | €5,507 | +€5,107 | +1,277% |
| Current assets | 29/58 | €62,821 | €61,033 | -€1,788 | -2.8% |
| Stocks and contracts in progress | 3 | €8,344 | €15,578 | +€7,234 | +86.7% |
| Stocks | 30/36 | €8,344 | €15,578 | +€7,234 | +86.7% |
| Amounts receivable within one year | 40/41 | €13,669 | €19,012 | +€5,343 | +39.1% |
| Trade receivables | 40 | €3,802 | €11,784 | +€7,982 | +210% |
| Other amounts receivable | 41 | €9,867 | €7,228 | -€2,639 | -26.7% |
| Cash at bank and in hand | 54/58 | €35,891 | €18,475 | -€17,415 | -48.5% |
| Deferred charges and accrued income | 490/1 | €4,917 | €7,968 | +€3,051 | +62.0% |
| Total equity and liabilities | 10/49 | €107,628 | €98,974 | -€8,654 | -8.0% |
| Equity | 10/15 | €43,579 | €54,298 | +€10,718 | +24.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,579 | €51,298 | +€10,718 | +26.4% |
| Amounts payable | 17/49 | €64,048 | €44,676 | -€19,372 | -30.2% |
| Amounts payable after more than one year | 17 | €30,100 | €15,800 | -€14,300 | -47.5% |
| Financial debts | 170/4 | €30,100 | €15,800 | -€14,300 | -47.5% |
| Amounts payable within one year | 42/48 | €30,917 | €28,876 | -€2,041 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €3,333 | €3,333 | +€0 | 0.0% |
| Trade debts | 44 | €9,175 | €6,435 | -€2,741 | -29.9% |
| Suppliers | 440/4 | €9,175 | €6,435 | -€2,741 | -29.9% |
| Taxes, remuneration and social security | 45 | €3,197 | €186 | -€3,011 | -94.2% |
| Taxes | 450/3 | €3,197 | €186 | -€3,011 | -94.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,211 | €18,922 | +€3,711 | +24.4% |
| Accrued charges and deferred income | 492/3 | €3,031 | €0 | -€3,031 | -100% |
| Non-recurring operating income | 76A | €165 | €421 | +€256 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,072 | €13,156 | +€3,085 | +30.6% |
| Other operating charges | 640/8 | €1,443 | €1,588 | +€146 | +10.1% |
| Non-recurring operating charges | 66A | €250 | €0 | -€250 | -100% |
| Gross operating margin | 9900 | €5,965 | €32,623 | +€26,658 | +447% |
| Operating profit (loss) | 9901 | -€5,799 | €17,879 | +€23,678 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,267 | €2,036 | -€1,231 | -37.7% |
| Recurring financial charges | 65 | €3,267 | €2,036 | -€1,231 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,067 | €15,843 | +€24,910 | |
| Income taxes | 67/77 | €553 | €5,125 | +€4,571 | +826% |
| Profit (loss) for the period | 9904 | -€9,620 | €10,718 | +€20,338 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,620 | €10,718 | +€20,338 |
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 25 October 2026 via checked.be.