La Technique rationnelle moderne: what changed
What changed
La Technique rationnelle moderne
filed annual accounts (NBB)
Net result for the year
-€2,457
2022 · -€21,919+€19,462
Equity
€433,197
2022 · €435,654-€2,457
Cash
€3,059
2022 · €2,953+€106
Balance sheet total
€835,895
2022 · €835,686+€209
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin +€15,199
up €15,199 (+98.2%), from -€15,471 to -€273
- Other operating charges -€4,331
down €4,331 (-73.2%), from €5,915 to €1,584
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2022
-€21,919
Gross operating margin
+€15,199
Other operating charges
+€4,331
Financial charges
-€68
Result 2023
-€2,457
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€106
Investment
€0
Financing
€0
Cash 2022
€2,953
From operations (derived)
+€106
Net result for the year
-€2,457
Receivables within one year
-€103
Trade debts
+€82
Other debts
+€2,584
Cash 2023
€3,059
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €835,686 | €835,895 | +€209 | 0.0% |
| Fixed assets | 21/28 | €740,149 | €740,149 | = | 0.0% |
| Financial fixed assets | 28 | €740,149 | €740,149 | = | 0.0% |
| Current assets | 29/58 | €95,537 | €95,746 | +€209 | +0.2% |
| Stocks and contracts in progress | 3 | €26,417 | €26,417 | = | 0.0% |
| Stocks | 30/36 | €26,417 | €26,417 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €65,666 | €65,770 | +€103 | +0.2% |
| Trade receivables | 40 | €269 | €269 | = | 0.0% |
| Other amounts receivable | 41 | €65,397 | €65,500 | +€103 | +0.2% |
| Cash at bank and in hand | 54/58 | €2,953 | €3,059 | +€106 | +3.6% |
| Deferred charges and accrued income | 490/1 | €500 | €500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €835,686 | €835,895 | +€209 | 0.0% |
| Equity | 10/15 | €435,654 | €433,197 | -€2,457 | -0.6% |
| Contributions | 10/11 | €1,380,000 | €1,380,000 | = | 0.0% |
| Capital | 10 | €1,380,000 | €1,380,000 | = | 0.0% |
| Issued capital | 100 | €1,380,000 | €1,380,000 | = | 0.0% |
| Reserves | 13 | €130,941 | €130,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31,797 | €31,797 | = | 0.0% |
| Legal reserve | 130 | €31,797 | €31,797 | = | 0.0% |
| Distributable reserves | 133 | €99,144 | €99,144 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,075,286 | -€1,077,744 | -€2,457 | -0.2% |
| Amounts payable | 17/49 | €400,031 | €402,698 | +€2,666 | +0.7% |
| Amounts payable within one year | 42/48 | €400,031 | €402,698 | +€2,666 | +0.7% |
| Trade debts | 44 | €55,685 | €55,768 | +€82 | +0.1% |
| Suppliers | 440/4 | €55,685 | €55,768 | +€82 | +0.1% |
| Taxes, remuneration and social security | 45 | €1,192 | €1,192 | = | 0.0% |
| Taxes | 450/3 | €1,192 | €1,192 | = | 0.0% |
| Other amounts payable | 47/48 | €343,154 | €345,738 | +€2,584 | +0.8% |
| Non-recurring operating income | 76A | €240 | - | -€240 | |
| Other operating charges | 640/8 | €5,915 | €1,584 | -€4,331 | -73.2% |
| Gross operating margin | 9900 | -€15,471 | -€273 | +€15,199 | +98.2% |
| Operating profit (loss) | 9901 | -€21,386 | -€1,856 | +€19,530 | +91.3% |
| Financial charges | 65/66B | €533 | €601 | +€68 | +12.8% |
| Recurring financial charges | 65 | €533 | €601 | +€68 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€21,919 | -€2,457 | +€19,462 | +88.8% |
| Profit (loss) for the period | 9904 | -€21,919 | -€2,457 | +€19,462 | +88.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,919 | -€2,457 | +€19,462 | +88.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.