FINANCES ET TECHNIQUES Holding: 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.
What changed
FINANCES ET TECHNIQUES Holding
NACE 82.100, Office administrative and support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€39,987
2024 · €43,105-€3,118
Equity
€3.7m
2024 · €3.8m-€92,038
Cash
€279,978
2024 · €39,680+€240,298
Balance sheet total
€3.8m
2024 · €3.9m-€66,673
Largest movements
Assets
- Receivables within one year -€252,265
down €252,265 (-81.1%), from €311,068 to €58,803
of which Other amounts receivable: -€158,613
- Cash +€240,298
up €240,298 (+606%), from €39,680 to €279,978
mainly Receivables within one year (+€252,265) and Receivables after one year (+€40,000)
- Receivables after one year -€40,000
down €40,000 (-23.4%), from €170,804 to €130,804
Equity and liabilities
- Profit (loss) carried forward -€92,038
down €92,038 (-2.7%), from €3.4m to €3.4m
Income statement
- Turnover -€146,230
no longer reported in 2025 (was €146,230)
- Services and other goods -€72,854
no longer reported in 2025 (was €72,854)
- Gross operating margin +€51,316
new in 2025: €51,316
- Depreciation -€15,240
down €15,240 (-96.2%), from €15,842 to €603
- Financial income +€7,063
up €7,063 (+160%), from €4,403 to €11,466
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.
Result 2024
€43,105
Turnover
-€146,230
Services and other goods
+€72,854
Depreciation
+€15,240
Other operating charges
-€3,294
Other operating items
+€51,316
Financial income
+€7,063
Financial charges
-€1,369
Taxes
+€1,303
Result 2025
€39,987
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€360,047
Investment
+€12,275
Financing
-€132,025
Cash 2024
€39,680
From operations (derived)
+€360,047
Net result for the year
+€39,987
Depreciation
+€603
Receivables after one year
+€40,000
Receivables within one year
+€252,265
Deferred charges and accrued income
+€1,828
Trade debts
+€5,091
Tax, wage and social debts
+€37,859
Other debts
-€17,585
Investment (derived)
+€12,275
Investment in fixed assets (net)
+€12,275
Financing
-€132,025
Contributions, distributions and other
-€132,025
Cash 2025
€279,978
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,855,383 | €3,788,710 | -€66,673 | -1.7% |
| Fixed assets | 21/28 | €3,329,671 | €3,316,793 | -€12,878 | -0.4% |
| Tangible fixed assets | 22/27 | €13,263 | €385 | -€12,878 | -97.1% |
| Furniture and vehicles | 24 | €13,263 | €385 | -€12,878 | -97.1% |
| Financial fixed assets | 28 | €3,316,407 | €3,316,407 | = | 0.0% |
| Affiliated companies | 280/1 | €3,316,407 | - | -€3.3m | |
| Participating interests | 280 | €3,316,407 | - | -€3.3m | |
| Current assets | 29/58 | €525,712 | €471,917 | -€53,795 | -10.2% |
| Amounts receivable after more than one year | 29 | €170,804 | €130,804 | -€40,000 | -23.4% |
| Other amounts receivable | 291 | €170,804 | €130,804 | -€40,000 | -23.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €311,068 | €58,803 | -€252,265 | -81.1% |
| Trade receivables | 40 | €132,029 | €38,377 | -€93,652 | -70.9% |
| Other amounts receivable | 41 | €179,040 | €20,427 | -€158,613 | -88.6% |
| Cash at bank and in hand | 54/58 | €39,680 | €279,978 | +€240,298 | +606% |
| Deferred charges and accrued income | 490/1 | €4,160 | €2,332 | -€1,828 | -43.9% |
| Total equity and liabilities | 10/49 | €3,855,383 | €3,788,710 | -€66,673 | -1.7% |
| Equity | 10/15 | €3,827,098 | €3,735,060 | -€92,038 | -2.4% |
| Contributions | 10/11 | €345,848 | €345,848 | = | 0.0% |
| Capital | 10 | €345,848 | €345,848 | = | 0.0% |
| Issued capital | 100 | €345,848 | €345,848 | = | 0.0% |
| Reserves | 13 | €34,585 | €34,585 | = | 0.0% |
| Non-distributable reserves | 130/1 | €34,585 | €34,585 | = | 0.0% |
| Legal reserve | 130 | €34,585 | €34,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,446,665 | €3,354,627 | -€92,038 | -2.7% |
| Amounts payable | 17/49 | €28,285 | €53,649 | +€25,365 | +89.7% |
| Amounts payable within one year | 42/48 | €28,285 | €53,649 | +€25,365 | +89.7% |
| Trade debts | 44 | €3,366 | €8,456 | +€5,091 | +151% |
| Suppliers | 440/4 | €3,366 | €8,456 | +€5,091 | +151% |
| Taxes, remuneration and social security | 45 | €6,059 | €43,918 | +€37,859 | +625% |
| Taxes | 450/3 | €6,059 | €43,918 | +€37,859 | +625% |
| Other amounts payable | 47/48 | €18,860 | €1,275 | -€17,585 | -93.2% |
| Operating income | 70/76A | €146,230 | - | -€146,230 | |
| Turnover | 70 | €146,230 | - | -€146,230 | |
| Operating charges | 60/66A | €90,651 | - | -€90,651 | |
| Services and other goods | 61 | €72,854 | - | -€72,854 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,842 | €603 | -€15,240 | -96.2% |
| Other operating charges | 640/8 | €1,954 | €5,248 | +€3,294 | +169% |
| Gross operating margin | 9900 | - | €51,316 | +€51,316 | |
| Operating profit (loss) | 9901 | €55,579 | €45,465 | -€10,114 | -18.2% |
| Financial income | 75/76B | €4,403 | €11,466 | +€7,063 | +160% |
| Recurring financial income | 75 | €4,403 | €11,466 | +€7,063 | +160% |
| Income from financial fixed assets | 750 | €1,241 | - | -€1,241 | |
| Income from current assets | 751 | €3,162 | - | -€3,162 | |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €889 | €2,258 | +€1,369 | +154% |
| Recurring financial charges | 65 | €889 | €2,258 | +€1,369 | +154% |
| Debt charges | 650 | €319 | - | -€319 | |
| Other financial charges | 652/9 | €569 | - | -€569 | |
| Profit (loss) for the period before taxes | 9903 | €59,094 | €54,673 | -€4,421 | -7.5% |
| Income taxes | 67/77 | €15,989 | €14,686 | -€1,303 | -8.1% |
| Taxes | 670/3 | €16,000 | - | -€16,000 | |
| Tax adjustments and reversals of tax provisions | 77 | €11 | - | -€11 | |
| Profit (loss) for the period | 9904 | €43,105 | €39,987 | -€3,118 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,105 | €39,987 | -€3,118 | -7.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.