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FK-Technic: 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.

What changed

FK-Technic

BE 0802.202.965
NACE 43.211, General electrical installation work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€8,258
2024 · €23,570-€15,312
Equity
€31,155
2024 · €22,897+€8,258
Cash
€4,376
2024 · €10,810-€6,434
Balance sheet total
€42,926
2024 · €32,278+€10,648

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€8,264

    up €8,264 (+45.0%), from €18,361 to €26,625

    of which Trade receivables: +€11,266

  • Tangible fixed assets +€6,799

    up €6,799 (+363.8%), from €1,869 to €8,668

  • Cash -€6,434

    down €6,434 (-59.5%), from €10,810 to €4,376

    mainly Investment in fixed assets (net) (-€10,000) and Receivables within one year (-€8,264)

  • Stocks and contracts +€2,019

    new in 2025: €2,019

Equity and liabilities
  • Reserves +€8,258

    up €8,258 (+41.5%), from €19,897 to €28,155

  • Tax, wage and social debts +€3,297

    up €3,297 (+62.2%), from €5,305 to €8,602

  • Trade debts -€947

    down €947 (-23.2%), from €4,076 to €3,128

Income statement
  • Gross operating margin -€16,263

    down €16,263 (-53.3%), from €30,500 to €14,237

  • Depreciation +€2,919

    up €2,919 (+1036.7%), from €282 to €3,201

  • Taxes -€2,531

    down €2,531 (-47.7%), from €5,305 to €2,773

  • Other operating charges -€942

    down €942 (-67.4%), from €1,399 to €457

From the 2024 result to the 2025 result

effect on the 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 €23,570
Gross operating margin -€16,263
Depreciation -€2,919
Other operating charges +€942
Financial income +€303
Financial charges +€94
Taxes +€2,531
Result 2025 €8,258

Cash bridge derived

cash 2024 to 2025

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 +€3,566
Investment -€10,000
Financing €0
Cash 2024 €10,810
Net result for the year +€8,258
Depreciation +€3,201
Stocks and contracts -€2,019
Receivables within one year -€8,264
Trade debts -€947
Tax, wage and social debts +€3,297
Other debts +€40
Investment in fixed assets (net) -€10,000
Cash 2025 €4,376
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €32,278 €42,926 +€10,648 +33.0%
Fixed assets 21/28 €1,869 €8,668 +€6,799 +363.8%
Tangible fixed assets 22/27 €1,869 €8,668 +€6,799 +363.8%
Furniture and vehicles 24 €1,869 €8,668 +€6,799 +363.8%
Current assets 29/58 €30,409 €34,258 +€3,849 +12.7%
Stocks and contracts in progress 3 - €2,019 +€2,019
Stocks 30/36 - €2,019 +€2,019
Amounts receivable within one year 40/41 €18,361 €26,625 +€8,264 +45.0%
Trade receivables 40 €10,850 €22,116 +€11,266 +103.8%
Other amounts receivable 41 €7,511 €4,509 -€3,002 -40.0%
Cash at bank and in hand 54/58 €10,810 €4,376 -€6,434 -59.5%
Deferred charges and accrued income 490/1 €1,238 €1,238 = 0.0%
Total equity and liabilities 10/49 €32,278 €42,926 +€10,648 +33.0%
Equity 10/15 €22,897 €31,155 +€8,258 +36.1%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €19,897 €28,155 +€8,258 +41.5%
Distributable reserves 133 €19,897 €28,155 +€8,258 +41.5%
Amounts payable 17/49 €9,380 €11,770 +€2,390 +25.5%
Amounts payable within one year 42/48 €9,380 €11,770 +€2,390 +25.5%
Trade debts 44 €4,076 €3,128 -€947 -23.2%
Suppliers 440/4 €4,076 €3,128 -€947 -23.2%
Taxes, remuneration and social security 45 €5,305 €8,602 +€3,297 +62.2%
Taxes 450/3 €5,305 €8,602 +€3,297 +62.2%
Other amounts payable 47/48 - €40 +€40
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €282 €3,201 +€2,919 +1036.7%
Other operating charges 640/8 €1,399 €457 -€942 -67.4%
Gross operating margin 9900 €30,500 €14,237 -€16,263 -53.3%
Operating profit (loss) 9901 €28,820 €10,580 -€18,240 -63.3%
Financial income 75/76B €194 €497 +€303 +155.6%
Recurring financial income 75 €194 €497 +€303 +155.6%
Financial charges 65/66B €139 €45 -€94 -67.4%
Recurring financial charges 65 €139 €45 -€94 -67.4%
Profit (loss) for the period before taxes 9903 €28,875 €11,032 -€17,844 -61.8%
Income taxes 67/77 €5,305 €2,773 -€2,531 -47.7%
Profit (loss) for the period 9904 €23,570 €8,258 -€15,312 -65.0%
Profit (loss) for the period to be appropriated 9905 €23,570 €8,258 -€15,312 -65.0%

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 29 September 2026 via checked.be.