FINANCES ET TECHNIQUES Gestion: 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.
FINANCES ET TECHNIQUES Gestion
Largest movements
- Receivables within one year -€26,970
down €26,970 (-70.2%), from €38,429 to €11,459
of which Other amounts receivable: -€29,089
- Cash -€10,742
down €10,742 (-21.5%), from €49,924 to €39,181
mainly Debts after one year (-€43,162) and Other debts (-€4,109)
- Tangible fixed assets -€9,796
down €9,796 (-8.8%), from €111,847 to €102,051
of which Land and buildings: -€7,180
- Debts after one year -€43,162
down €43,162 (-24.8%), from €173,966 to €130,804
- Other debts -€4,109
down €4,109 (-85.3%), from €4,818 to €709
- Profit (loss) carried forward -€3,544
down €3,544 (-14.0%), from €25,233 to €21,690
- Trade debts +€2,795
up €2,795 (+172%), from €1,623 to €4,418
- Gross operating margin -€8,480
down €8,480 (-53.3%), from €15,913 to €7,433
- Financial charges -€2,067
down €2,067, from €1,508 to -€560
- Other operating charges -€377
down €377 (-13.4%), from €2,808 to €2,432
- Taxes -€371
down €371 (-56.6%), from €657 to €285
- Financial income +€187
up €187 (+23.6%), from €790 to €977
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 | €251,911 | €205,012 | -€46,899 | -18.6% |
| Fixed assets | 21/28 | €114,728 | €104,932 | -€9,796 | -8.5% |
| Tangible fixed assets | 22/27 | €111,847 | €102,051 | -€9,796 | -8.8% |
| Land and buildings | 22 | €104,987 | €97,807 | -€7,180 | -6.8% |
| Plant, machinery and equipment | 23 | €2,420 | €1,613 | -€806 | -33.3% |
| Furniture and vehicles | 24 | €4,440 | €2,632 | -€1,809 | -40.7% |
| Financial fixed assets | 28 | €2,881 | €2,881 | = | 0.0% |
| Current assets | 29/58 | €137,183 | €100,080 | -€37,103 | -27.0% |
| Amounts receivable within one year | 40/41 | €38,429 | €11,459 | -€26,970 | -70.2% |
| Trade receivables | 40 | €947 | €3,066 | +€2,119 | +224% |
| Other amounts receivable | 41 | €37,482 | €8,394 | -€29,089 | -77.6% |
| Current investments | 50/53 | €48,830 | €49,439 | +€609 | +1.2% |
| Cash at bank and in hand | 54/58 | €49,924 | €39,181 | -€10,742 | -21.5% |
| Total equity and liabilities | 10/49 | €251,911 | €205,012 | -€46,899 | -18.6% |
| Equity | 10/15 | €70,747 | €67,204 | -€3,544 | -5.0% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €514 | €514 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €514 | €514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,233 | €21,690 | -€3,544 | -14.0% |
| Amounts payable | 17/49 | €181,163 | €137,808 | -€43,355 | -23.9% |
| Amounts payable after more than one year | 17 | €173,966 | €130,804 | -€43,162 | -24.8% |
| Other amounts payable | 178/9 | €173,966 | €130,804 | -€43,162 | -24.8% |
| Amounts payable within one year | 42/48 | €7,097 | €5,127 | -€1,970 | -27.8% |
| Trade debts | 44 | €1,623 | €4,418 | +€2,795 | +172% |
| Suppliers | 440/4 | €1,623 | €4,418 | +€2,795 | +172% |
| Taxes, remuneration and social security | 45 | €656 | €0 | -€656 | -100% |
| Taxes | 450/3 | €656 | €0 | -€656 | -100% |
| Other amounts payable | 47/48 | €4,818 | €709 | -€4,109 | -85.3% |
| Accrued charges and deferred income | 492/3 | €100 | €1,877 | +€1,777 | +1,777% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,659 | €9,796 | +€137 | +1.4% |
| Other operating charges | 640/8 | €2,808 | €2,432 | -€377 | -13.4% |
| Gross operating margin | 9900 | €15,913 | €7,433 | -€8,480 | -53.3% |
| Operating profit (loss) | 9901 | €3,446 | -€4,795 | -€8,240 | |
| Financial income | 75/76B | €790 | €977 | +€187 | +23.6% |
| Recurring financial income | 75 | €790 | €977 | +€187 | +23.6% |
| Financial charges | 65/66B | €1,508 | -€560 | -€2,067 | |
| Recurring financial charges | 65 | €1,508 | -€560 | -€2,067 | |
| Profit (loss) for the period before taxes | 9903 | €2,728 | -€3,258 | -€5,986 | |
| Income taxes | 67/77 | €657 | €285 | -€371 | -56.6% |
| Profit (loss) for the period | 9904 | €2,071 | -€3,544 | -€5,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,071 | -€3,544 | -€5,615 |
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 20 October 2026 via checked.be.