H & A 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.
H & A Technics
Largest movements
- Receivables within one year +€66,152
up €66,152 (+16.5%), from €401,891 to €468,043
of which Other amounts receivable: +€60,100
- Tangible fixed assets -€17,733
down €17,733 (-29.9%), from €59,340 to €41,608
of which Furniture and vehicles: -€17,283
- Cash -€6,013
down €6,013 (-99.4%), from €6,050 to €38
mainly Receivables within one year (-€66,152) and Debts after one year (-€8,814)
- Trade debts +€44,735
up €44,735 (+25.1%), from €178,029 to €222,764
- Debts after one year -€8,814
down €8,814 (-36.1%), from €24,420 to €15,606
- Current portion of long-term debt -€8,038
down €8,038 (-47.7%), from €16,852 to €8,814
- Accrued charges and deferred income +€6,251
new in 2025: €6,251
- Gross operating margin +€33,036
up €33,036 (+28.4%), from €116,358 to €149,394
- Staff costs +€15,247
up €15,247 (+18.8%), from €81,047 to €96,294
- Purchases and services +€13,359
up €13,359 (+5.0%), from €266,046 to €279,405
- Financial charges +€13,347
up €13,347 (+134.7%), from €9,912 to €23,259
of which Non-recurring financial charges: +€7,186
- Taxes +€6,221
new in 2025: €6,221
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 | €470,666 | €513,084 | +€42,418 | +9.0% |
| Fixed assets | 21/28 | €62,725 | €45,004 | -€17,721 | -28.3% |
| Tangible fixed assets | 22/27 | €59,340 | €41,608 | -€17,733 | -29.9% |
| Plant, machinery and equipment | 23 | €7,937 | €7,487 | -€450 | -5.7% |
| Furniture and vehicles | 24 | €51,404 | €34,121 | -€17,283 | -33.6% |
| Financial fixed assets | 28 | €3,384 | €3,396 | +€12 | +0.4% |
| Current assets | 29/58 | €407,941 | €468,080 | +€60,139 | +14.7% |
| Amounts receivable within one year | 40/41 | €401,891 | €468,043 | +€66,152 | +16.5% |
| Trade receivables | 40 | €152,223 | €158,275 | +€6,052 | +4.0% |
| Other amounts receivable | 41 | €249,668 | €309,767 | +€60,100 | +24.1% |
| Cash at bank and in hand | 54/58 | €6,050 | €38 | -€6,013 | -99.4% |
| Total equity and liabilities | 10/49 | €470,666 | €513,084 | +€42,418 | +9.0% |
| Equity | 10/15 | €194,685 | €198,114 | +€3,429 | +1.8% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €186,525 | €189,954 | +€3,429 | +1.8% |
| Amounts payable | 17/49 | €275,980 | €314,970 | +€38,990 | +14.1% |
| Amounts payable after more than one year | 17 | €24,420 | €15,606 | -€8,814 | -36.1% |
| Financial debts | 170/4 | €24,420 | €15,606 | -€8,814 | -36.1% |
| Amounts payable within one year | 42/48 | €251,561 | €293,113 | +€41,553 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €16,852 | €8,814 | -€8,038 | -47.7% |
| Financial debts | 43 | €47,436 | €50,000 | +€2,563 | +5.4% |
| Credit institutions | 430/8 | €47,436 | €50,000 | +€2,563 | +5.4% |
| Trade debts | 44 | €178,029 | €222,764 | +€44,735 | +25.1% |
| Suppliers | 440/4 | €178,029 | €222,764 | +€44,735 | +25.1% |
| Taxes, remuneration and social security | 45 | €9,243 | €6,535 | -€2,708 | -29.3% |
| Taxes | 450/3 | €6,471 | €3,868 | -€2,603 | -40.2% |
| Remuneration and social security | 454/9 | €2,772 | €2,667 | -€105 | -3.8% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | - | €6,251 | +€6,251 | |
| Goods, raw materials, services and sundry goods | 60/61 | €266,046 | €279,405 | +€13,359 | +5.0% |
| Remuneration, social security and pensions | 62 | €81,047 | €96,294 | +€15,247 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,689 | €23,004 | -€2,685 | -10.5% |
| Other operating charges | 640/8 | €5,912 | €11,521 | +€5,609 | +94.9% |
| Gross operating margin | 9900 | €116,358 | €149,394 | +€33,036 | +28.4% |
| Operating profit (loss) | 9901 | €3,710 | €18,576 | +€14,866 | +400.7% |
| Financial income | 75/76B | €9,796 | €14,334 | +€4,537 | +46.3% |
| Recurring financial income | 75 | €9,796 | €14,334 | +€4,537 | +46.3% |
| Financial charges | 65/66B | €9,912 | €23,259 | +€13,347 | +134.7% |
| Recurring financial charges | 65 | €9,912 | €16,074 | +€6,161 | +62.2% |
| Non-recurring financial charges | 66B | - | €7,186 | +€7,186 | |
| Profit (loss) for the period before taxes | 9903 | €3,594 | €9,650 | +€6,056 | +168.5% |
| Income taxes | 67/77 | - | €6,221 | +€6,221 | |
| Profit (loss) for the period | 9904 | €3,594 | €3,429 | -€165 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,594 | €3,429 | -€165 | -4.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.