Four-B Technics: 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.
Four-B Technics
Largest movements
- Receivables within one year +€20,328
up €20,328 (+230.0%), from €8,837 to €29,164
of which Other amounts receivable: +€17,776
- Current investments +€2,773
new in 2025: €2,773
- Deferred charges and accrued income +€566
new in 2025: €566
- Trade debts +€11,639
up €11,639 (+234.8%), from €4,958 to €16,598
- Advances received +€7,340
new in 2025: €7,340
- Profit (loss) carried forward +€5,202
up €5,202 (+18.4%), from -€28,317 to -€23,116
- Tax, wage and social debts -€515
down €515 (-23.4%), from €2,196 to €1,681
- Gross operating margin -€5,011
down €5,011 (-38.2%), from €13,115 to €8,104
- Taxes -€515
down €515 (-23.4%), from €2,196 to €1,681
- Financial charges -€381
down €381 (-31.4%), from €1,215 to €834
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,837 | €32,503 | +€23,666 | +267.8% |
| Current assets | 29/58 | €8,837 | €32,503 | +€23,666 | +267.8% |
| Amounts receivable within one year | 40/41 | €8,837 | €29,164 | +€20,328 | +230.0% |
| Trade receivables | 40 | €2,120 | €4,672 | +€2,552 | +120.4% |
| Other amounts receivable | 41 | €6,717 | €24,492 | +€17,776 | +264.7% |
| Current investments | 50/53 | - | €2,773 | +€2,773 | |
| Deferred charges and accrued income | 490/1 | - | €566 | +€566 | |
| Total equity and liabilities | 10/49 | €8,837 | €32,503 | +€23,666 | +267.8% |
| Equity | 10/15 | €1,683 | €6,884 | +€5,202 | +309.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,317 | -€23,116 | +€5,202 | +18.4% |
| Amounts payable | 17/49 | €7,154 | €25,619 | +€18,465 | +258.1% |
| Amounts payable within one year | 42/48 | €7,154 | €25,619 | +€18,465 | +258.1% |
| Trade debts | 44 | €4,958 | €16,598 | +€11,639 | +234.8% |
| Suppliers | 440/4 | €4,958 | €16,598 | +€11,639 | +234.8% |
| Advances received on contracts in progress | 46 | - | €7,340 | +€7,340 | |
| Taxes, remuneration and social security | 45 | €2,196 | €1,681 | -€515 | -23.4% |
| Taxes | 450/3 | €2,196 | €1,681 | -€515 | -23.4% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €13,115 | €8,104 | -€5,011 | -38.2% |
| Operating profit (loss) | 9901 | €12,731 | €7,716 | -€5,014 | -39.4% |
| Financial charges | 65/66B | €1,215 | €834 | -€381 | -31.4% |
| Recurring financial charges | 65 | €1,215 | €834 | -€381 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €11,516 | €6,883 | -€4,633 | -40.2% |
| Income taxes | 67/77 | €2,196 | €1,681 | -€515 | -23.4% |
| Profit (loss) for the period | 9904 | €9,320 | €5,202 | -€4,118 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,320 | €5,202 | -€4,118 | -44.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.