FNL 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.
FNL TECHNICS
Largest movements
- Cash +€36,667
up €36,667 (+48.7%), from €75,311 to €111,978
mainly Other debts (+€108,232) and Net result for the year (+€75,120)
- Receivables within one year -€18,117
down €18,117 (-79.4%), from €22,825 to €4,708
of which Other amounts receivable: -€18,232
- Tangible fixed assets -€5,637
down €5,637 (-11.0%), from €51,286 to €45,649
of which Furniture and vehicles: -€6,845
- Deferred charges and accrued income +€4,888
up €4,888 (+16.2%), from €30,266 to €35,154
- Reserves -€129,675
no longer reported in 2025 (was €129,675)
- Other debts +€108,232
new in 2025: €108,232
- Profit (loss) carried forward +€37,856
up €37,856 (+101.6%), from €37,264 to €75,120
- Gross operating margin +€58,972
up €58,972 (+88.2%), from €66,841 to €125,813
- Taxes +€15,267
up €15,267 (+151.2%), from €10,095 to €25,362
- Financial charges +€3,609
up €3,609 (+3307.9%), from €109 to €3,718
- Staff costs +€1,518
new in 2025: €1,518
- Other operating charges +€1,413
up €1,413 (+146.8%), from €963 to €2,376
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 | €179,688 | €197,490 | +€17,802 | +9.9% |
| Fixed assets | 21/28 | €51,286 | €45,649 | -€5,637 | -11.0% |
| Tangible fixed assets | 22/27 | €51,286 | €45,649 | -€5,637 | -11.0% |
| Plant, machinery and equipment | 23 | €3,134 | €4,342 | +€1,207 | +38.5% |
| Furniture and vehicles | 24 | €48,152 | €41,308 | -€6,845 | -14.2% |
| Current assets | 29/58 | €128,401 | €151,840 | +€23,439 | +18.3% |
| Amounts receivable within one year | 40/41 | €22,825 | €4,708 | -€18,117 | -79.4% |
| Trade receivables | 40 | €1,674 | €1,789 | +€116 | +6.9% |
| Other amounts receivable | 41 | €21,151 | €2,919 | -€18,232 | -86.2% |
| Cash at bank and in hand | 54/58 | €75,311 | €111,978 | +€36,667 | +48.7% |
| Deferred charges and accrued income | 490/1 | €30,266 | €35,154 | +€4,888 | +16.2% |
| Total equity and liabilities | 10/49 | €179,688 | €197,490 | +€17,802 | +9.9% |
| Equity | 10/15 | €170,939 | €79,120 | -€91,819 | -53.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €129,675 | - | -€129,675 | |
| Distributable reserves | 133 | €129,675 | - | -€129,675 | |
| Profit (loss) carried forward | 14 | €37,264 | €75,120 | +€37,856 | +101.6% |
| Amounts payable | 17/49 | €8,749 | €118,370 | +€109,621 | +1253.0% |
| Amounts payable within one year | 42/48 | €8,749 | €118,370 | +€109,621 | +1253.0% |
| Trade debts | 44 | €337 | - | -€337 | |
| Suppliers | 440/4 | €337 | - | -€337 | |
| Taxes, remuneration and social security | 45 | €8,412 | €10,137 | +€1,725 | +20.5% |
| Taxes | 450/3 | €8,412 | €10,137 | +€1,725 | +20.5% |
| Other amounts payable | 47/48 | - | €108,232 | +€108,232 | |
| Remuneration, social security and pensions | 62 | - | €1,518 | +€1,518 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,410 | €17,718 | -€692 | -3.8% |
| Other operating charges | 640/8 | €963 | €2,376 | +€1,413 | +146.8% |
| Gross operating margin | 9900 | €66,841 | €125,813 | +€58,972 | +88.2% |
| Operating profit (loss) | 9901 | €47,468 | €104,201 | +€56,732 | +119.5% |
| Financial charges | 65/66B | €109 | €3,718 | +€3,609 | +3307.9% |
| Recurring financial charges | 65 | €109 | €3,718 | +€3,609 | +3307.9% |
| Profit (loss) for the period before taxes | 9903 | €47,359 | €100,482 | +€53,123 | +112.2% |
| Income taxes | 67/77 | €10,095 | €25,362 | +€15,267 | +151.2% |
| Profit (loss) for the period | 9904 | €37,264 | €75,120 | +€37,856 | +101.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,264 | €75,120 | +€37,856 | +101.6% |
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 9 October 2026 via checked.be.