HIGH TEC SERVICES: 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.
HIGH TEC SERVICES
Largest movements
- Receivables within one year -€4,473
down €4,473 (-23.8%), from €18,790 to €14,317
of which Trade receivables: -€18,784
- Stocks and contracts +€2,069
up €2,069 (+352.5%), from €587 to €2,656
- Other debts -€6,449
no longer reported in 2025 (was €6,449)
- Trade debts +€2,081
up €2,081 (+291.9%), from €713 to €2,793
- Reserves +€1,870
up €1,870 (+5.8%), from €32,207 to €34,077
of which Distributable reserves: +€1,870
- Gross operating margin -€11,476
down €11,476 (-76.7%), from €14,962 to €3,486
- Taxes -€3,393
down €3,393 (-84.9%), from €3,995 to €602
- Financial charges +€178
up €178 (+64.7%), from €276 to €454
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 | €51,549 | €49,098 | -€2,451 | -4.8% |
| Fixed assets | 21/28 | €2,840 | €2,810 | -€30 | -1.1% |
| Tangible fixed assets | 22/27 | €240 | €210 | -€30 | -12.5% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €240 | €210 | -€30 | -12.5% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €48,710 | €46,288 | -€2,421 | -5.0% |
| Stocks and contracts in progress | 3 | €587 | €2,656 | +€2,069 | +352.5% |
| Stocks | 30/36 | €587 | €2,656 | +€2,069 | +352.5% |
| Amounts receivable within one year | 40/41 | €18,790 | €14,317 | -€4,473 | -23.8% |
| Trade receivables | 40 | €18,784 | - | -€18,784 | |
| Other amounts receivable | 41 | €6 | €14,317 | +€14,311 | +254648.0% |
| Cash at bank and in hand | 54/58 | €28,345 | €28,285 | -€60 | -0.2% |
| Deferred charges and accrued income | 490/1 | €988 | €1,030 | +€42 | +4.3% |
| Total equity and liabilities | 10/49 | €51,549 | €49,098 | -€2,451 | -4.8% |
| Equity | 10/15 | €38,407 | €40,277 | +€1,870 | +4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,207 | €34,077 | +€1,870 | +5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,347 | €32,217 | +€1,870 | +6.2% |
| Amounts payable | 17/49 | €13,142 | €8,821 | -€4,321 | -32.9% |
| Amounts payable within one year | 42/48 | €12,042 | €7,721 | -€4,321 | -35.9% |
| Trade debts | 44 | €713 | €2,793 | +€2,081 | +291.9% |
| Suppliers | 440/4 | €713 | €2,793 | +€2,081 | +291.9% |
| Taxes, remuneration and social security | 45 | €4,880 | €4,928 | +€48 | +1.0% |
| Taxes | 450/3 | €4,880 | €4,928 | +€48 | +1.0% |
| Other amounts payable | 47/48 | €6,449 | - | -€6,449 | |
| Accrued charges and deferred income | 492/3 | €1,100 | €1,100 | = | 0.0% |
| Remuneration, social security and pensions | 62 | -€18 | - | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30 | €30 | = | 0.0% |
| Other operating charges | 640/8 | €517 | €530 | +€12 | +2.4% |
| Gross operating margin | 9900 | €14,962 | €3,486 | -€11,476 | -76.7% |
| Operating profit (loss) | 9901 | €14,433 | €2,926 | -€11,507 | -79.7% |
| Financial charges | 65/66B | €276 | €454 | +€178 | +64.7% |
| Recurring financial charges | 65 | €276 | €454 | +€178 | +64.7% |
| Profit (loss) for the period before taxes | 9903 | €14,157 | €2,472 | -€11,685 | -82.5% |
| Income taxes | 67/77 | €3,995 | €602 | -€3,393 | -84.9% |
| Profit (loss) for the period | 9904 | €10,162 | €1,870 | -€8,292 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,162 | €1,870 | -€8,292 | -81.6% |
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 2 October 2026 via checked.be.