L.T. TECHNIQUE: 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.
L.T. TECHNIQUE
Largest movements
- Cash -€3,144
down €3,144 (-85.2%), from €3,688 to €545
mainly Net result for the year (-€5,554) and Tax, wage and social debts (-€2,090)
- Tangible fixed assets -€2,658
down €2,658 (-68.4%), from €3,888 to €1,230
of which Plant, machinery and equipment: -€1,448
- Receivables within one year -€1,500
no longer reported in 2025 (was €1,500)
- Profit (loss) carried forward -€5,554
down €5,554 (-6.7%), from -€83,392 to -€88,946
- Tax, wage and social debts -€2,090
down €2,090 (-92.3%), from €2,264 to €174
- Other debts +€1,731
up €1,731 (+2.0%), from €86,815 to €88,546
- Trade debts -€1,389
no longer reported in 2025 (was €1,389)
- Depreciation -€10,156
down €10,156 (-79.3%), from €12,814 to €2,658
- Gross operating margin -€2,956
down €2,956, from €223 to -€2,734
- Other operating charges -€233
down €233 (-78.6%), from €297 to €63
- Taxes -€174
no longer reported in 2025 (was €174)
- Financial charges -€110
down €110 (-52.8%), from €209 to €99
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 | €9,076 | €1,774 | -€7,302 | -80.5% |
| Fixed assets | 21/28 | €3,888 | €1,230 | -€2,658 | -68.4% |
| Tangible fixed assets | 22/27 | €3,888 | €1,230 | -€2,658 | -68.4% |
| Plant, machinery and equipment | 23 | €2,244 | €796 | -€1,448 | -64.5% |
| Furniture and vehicles | 24 | €1,644 | €434 | -€1,210 | -73.6% |
| Current assets | 29/58 | €5,188 | €545 | -€4,644 | -89.5% |
| Amounts receivable within one year | 40/41 | €1,500 | - | -€1,500 | |
| Trade receivables | 40 | €1,500 | - | -€1,500 | |
| Cash at bank and in hand | 54/58 | €3,688 | €545 | -€3,144 | -85.2% |
| Total equity and liabilities | 10/49 | €9,076 | €1,774 | -€7,302 | -80.5% |
| Equity | 10/15 | -€81,392 | -€86,946 | -€5,554 | -6.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,392 | -€88,946 | -€5,554 | -6.7% |
| Amounts payable | 17/49 | €90,468 | €88,720 | -€1,748 | -1.9% |
| Amounts payable within one year | 42/48 | €90,468 | €88,720 | -€1,748 | -1.9% |
| Trade debts | 44 | €1,389 | - | -€1,389 | |
| Suppliers | 440/4 | €1,389 | - | -€1,389 | |
| Taxes, remuneration and social security | 45 | €2,264 | €174 | -€2,090 | -92.3% |
| Taxes | 450/3 | €2,264 | €174 | -€2,090 | -92.3% |
| Other amounts payable | 47/48 | €86,815 | €88,546 | +€1,731 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,814 | €2,658 | -€10,156 | -79.3% |
| Other operating charges | 640/8 | €297 | €63 | -€233 | -78.6% |
| Gross operating margin | 9900 | €223 | -€2,734 | -€2,956 | |
| Operating profit (loss) | 9901 | -€12,888 | -€5,455 | +€7,433 | +57.7% |
| Financial income | 75/76B | €14 | - | -€14 | |
| Recurring financial income | 75 | €14 | - | -€14 | |
| Financial charges | 65/66B | €209 | €99 | -€110 | -52.8% |
| Recurring financial charges | 65 | €209 | €99 | -€110 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,083 | -€5,554 | +€7,529 | +57.6% |
| Income taxes | 67/77 | €174 | - | -€174 | |
| Profit (loss) for the period | 9904 | -€13,258 | -€5,554 | +€7,704 | +58.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,258 | -€5,554 | +€7,704 | +58.1% |
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 30 October 2026 via checked.be.