FIELD TECHNICAL SUPPORT: 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.
FIELD TECHNICAL SUPPORT
Largest movements
- Tangible fixed assets +€81,892
up €81,892 (+47.4%), from €172,720 to €254,612
- Cash -€20,059
down €20,059 (-21.1%), from €94,945 to €74,886
mainly Investment in fixed assets (net) (-€99,085) and Receivables within one year (-€12,664)
- Receivables within one year +€12,664
up €12,664 (+34.9%), from €36,298 to €48,961
of which Other amounts receivable: +€9,672
- Debts after one year +€50,000
new in 2025: €50,000
- Reserves +€13,234
up €13,234 (+5.1%), from €259,880 to €273,115
- Trade debts +€12,601
up €12,601 (+148.1%), from €8,510 to €21,111
- Gross operating margin +€5,170
up €5,170 (+14.6%), from €35,293 to €40,462
- Depreciation +€3,764
up €3,764 (+28.0%), from €13,430 to €17,194
- Taxes -€1,421
down €1,421 (-15.9%), from €8,933 to €7,512
- Other operating charges +€508
up €508 (+27.8%), from €1,825 to €2,333
- Financial charges +€433
up €433 (+94.4%), from €458 to €891
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 | €304,784 | €378,459 | +€73,674 | +24.2% |
| Fixed assets | 21/28 | €172,720 | €254,612 | +€81,892 | +47.4% |
| Tangible fixed assets | 22/27 | €172,720 | €254,612 | +€81,892 | +47.4% |
| Land and buildings | 22 | €163,427 | €193,578 | +€30,151 | +18.4% |
| Plant, machinery and equipment | 23 | €1,594 | €779 | -€815 | -51.1% |
| Furniture and vehicles | 24 | €7,699 | €27,723 | +€20,024 | +260.1% |
| Assets under construction and advance payments | 27 | - | €32,531 | +€32,531 | |
| Current assets | 29/58 | €132,064 | €123,847 | -€8,217 | -6.2% |
| Amounts receivable within one year | 40/41 | €36,298 | €48,961 | +€12,664 | +34.9% |
| Trade receivables | 40 | €8 | €3,000 | +€2,992 | +38116.6% |
| Other amounts receivable | 41 | €36,290 | €45,961 | +€9,672 | +26.7% |
| Cash at bank and in hand | 54/58 | €94,945 | €74,886 | -€20,059 | -21.1% |
| Deferred charges and accrued income | 490/1 | €822 | - | -€822 | |
| Total equity and liabilities | 10/49 | €304,784 | €378,459 | +€73,674 | +24.2% |
| Equity | 10/15 | €272,580 | €285,815 | +€13,234 | +4.9% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Outside capital | 11 | €12,700 | €12,700 | = | 0.0% |
| Share premium | 1100/10 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €259,880 | €273,115 | +€13,234 | +5.1% |
| Distributable reserves | 133 | €259,880 | €273,115 | +€13,234 | +5.1% |
| Amounts payable | 17/49 | €32,204 | €92,644 | +€60,440 | +187.7% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Financial debts | 170/4 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €32,204 | €42,644 | +€10,440 | +32.4% |
| Financial debts | 43 | €175 | €139 | -€36 | -20.5% |
| Credit institutions | 430/8 | €175 | €139 | -€36 | -20.5% |
| Trade debts | 44 | €8,510 | €21,111 | +€12,601 | +148.1% |
| Suppliers | 440/4 | €8,510 | €21,111 | +€12,601 | +148.1% |
| Taxes, remuneration and social security | 45 | €179 | €192 | +€13 | +7.0% |
| Taxes | 450/3 | €179 | €192 | +€13 | +7.0% |
| Other amounts payable | 47/48 | €23,340 | €21,202 | -€2,138 | -9.2% |
| Non-recurring operating income | 76A | - | €10,143 | +€10,143 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,430 | €17,194 | +€3,764 | +28.0% |
| Other operating charges | 640/8 | €1,825 | €2,333 | +€508 | +27.8% |
| Gross operating margin | 9900 | €35,293 | €40,462 | +€5,170 | +14.6% |
| Operating profit (loss) | 9901 | €20,038 | €20,936 | +€898 | +4.5% |
| Financial income | 75/76B | €827 | €701 | -€126 | -15.2% |
| Recurring financial income | 75 | €827 | €701 | -€126 | -15.2% |
| Financial charges | 65/66B | €458 | €891 | +€433 | +94.4% |
| Recurring financial charges | 65 | €458 | €891 | +€433 | +94.4% |
| Profit (loss) for the period before taxes | 9903 | €20,406 | €20,746 | +€340 | +1.7% |
| Income taxes | 67/77 | €8,933 | €7,512 | -€1,421 | -15.9% |
| Profit (loss) for the period | 9904 | €11,473 | €13,234 | +€1,761 | +15.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,473 | €13,234 | +€1,761 | +15.3% |
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 5 October 2026 via checked.be.