FNA Technics: 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.
FNA Technics
Largest movements
- Receivables within one year +€19,861
up €19,861 (+72.4%), from €27,435 to €47,295
of which Trade receivables: +€17,759
- Tangible fixed assets -€11,037
down €11,037 (-21.3%), from €51,699 to €40,661
of which Furniture and vehicles: -€10,916
- Cash +€1,734
up €1,734 (+19,727%), from €9 to €1,743
mainly Net result for the year (+€25,740) and Depreciation (+€11,037)
- Profit (loss) carried forward +€25,740
up €25,740 (+245%), from €10,504 to €36,244
- Trade debts -€13,728
down €13,728 (-81.9%), from €16,767 to €3,039
- Debts after one year -€6,850
down €6,850 (-24.1%), from €28,473 to €21,623
- Tax, wage and social debts +€6,171
up €6,171 (+68.2%), from €9,048 to €15,219
of which Taxes: +€5,749
- Short-term financial debts -€1,259
no longer reported in 2025 (was €1,259)
- Gross operating margin +€18,045
up €18,045 (+38.3%), from €47,173 to €65,219
- Staff costs -€10,397
down €10,397 (-36.0%), from €28,913 to €18,516
- Depreciation +€6,941
up €6,941 (+169%), from €4,097 to €11,037
- Taxes +€4,640
up €4,640 (+159%), from €2,913 to €7,553
- Financial charges +€1,416
up €1,416 (+590%), from €240 to €1,656
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 | €79,142 | €89,700 | +€10,558 | +13.3% |
| Fixed assets | 21/28 | €51,699 | €40,661 | -€11,037 | -21.3% |
| Tangible fixed assets | 22/27 | €51,699 | €40,661 | -€11,037 | -21.3% |
| Plant, machinery and equipment | 23 | €1,125 | €1,003 | -€122 | -10.8% |
| Furniture and vehicles | 24 | €50,574 | €39,658 | -€10,916 | -21.6% |
| Current assets | 29/58 | €27,443 | €49,038 | +€21,595 | +78.7% |
| Amounts receivable within one year | 40/41 | €27,435 | €47,295 | +€19,861 | +72.4% |
| Trade receivables | 40 | €22,652 | €40,411 | +€17,759 | +78.4% |
| Other amounts receivable | 41 | €4,782 | €6,884 | +€2,102 | +44.0% |
| Cash at bank and in hand | 54/58 | €9 | €1,743 | +€1,734 | +19,727% |
| Total equity and liabilities | 10/49 | €79,142 | €89,700 | +€10,558 | +13.3% |
| Equity | 10/15 | €14,504 | €40,244 | +€25,740 | +177% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,504 | €36,244 | +€25,740 | +245% |
| Amounts payable | 17/49 | €64,638 | €49,456 | -€15,182 | -23.5% |
| Amounts payable after more than one year | 17 | €28,473 | €21,623 | -€6,850 | -24.1% |
| Financial debts | 170/4 | €28,473 | €21,623 | -€6,850 | -24.1% |
| Amounts payable within one year | 42/48 | €36,165 | €27,833 | -€8,332 | -23.0% |
| Current portion of amounts payable after more than one year | 42 | €6,580 | €6,850 | +€269 | +4.1% |
| Financial debts | 43 | €1,259 | - | -€1,259 | |
| Credit institutions | 430/8 | €1,259 | - | -€1,259 | |
| Trade debts | 44 | €16,767 | €3,039 | -€13,728 | -81.9% |
| Suppliers | 440/4 | €16,767 | €3,039 | -€13,728 | -81.9% |
| Taxes, remuneration and social security | 45 | €9,048 | €15,219 | +€6,171 | +68.2% |
| Taxes | 450/3 | €3,637 | €9,386 | +€5,749 | +158% |
| Remuneration and social security | 454/9 | €5,411 | €5,833 | +€422 | +7.8% |
| Other amounts payable | 47/48 | €2,511 | €2,725 | +€214 | +8.5% |
| Remuneration, social security and pensions | 62 | €28,913 | €18,516 | -€10,397 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,097 | €11,037 | +€6,941 | +169% |
| Other operating charges | 640/8 | €654 | €942 | +€288 | +44.0% |
| Gross operating margin | 9900 | €47,173 | €65,219 | +€18,045 | +38.3% |
| Operating profit (loss) | 9901 | €13,509 | €34,724 | +€21,214 | +157% |
| Financial income | 75/76B | €147 | €225 | +€78 | +52.9% |
| Recurring financial income | 75 | €147 | €225 | +€78 | +52.9% |
| Financial charges | 65/66B | €240 | €1,656 | +€1,416 | +590% |
| Recurring financial charges | 65 | €240 | €1,656 | +€1,416 | +590% |
| Profit (loss) for the period before taxes | 9903 | €13,417 | €33,292 | +€19,876 | +148% |
| Income taxes | 67/77 | €2,913 | €7,553 | +€4,640 | +159% |
| Profit (loss) for the period | 9904 | €10,504 | €25,740 | +€15,236 | +145% |
| Profit (loss) for the period to be appropriated | 9905 | €10,504 | €25,740 | +€15,236 | +145% |
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 16 October 2026 via checked.be.