LES TROIS TECHNIQUES: 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.
LES TROIS TECHNIQUES
Largest movements
- Cash -€5,946
down €5,946 (-14.3%), from €41,700 to €35,754
mainly Net result for the year (-€14,197) and Accrued charges and deferred income (-€230)
- Tangible fixed assets -€4,218
down €4,218 (-16.0%), from €26,380 to €22,162
of which Plant, machinery and equipment: -€3,030
- Receivables within one year -€3,358
down €3,358 (-82.8%), from €4,058 to €699
of which Trade receivables: -€3,086
- Profit (loss) carried forward -€14,197
down €14,197 (-85.2%), from -€16,670 to -€30,866
- Gross operating margin -€11,121
down €11,121, from €2,235 to -€8,886
- Depreciation -€6,214
down €6,214 (-59.6%), from €10,432 to €4,218
- Financial charges +€95
up €95 (+15.6%), from €607 to €701
- Other operating charges -€91
down €91 (-17.6%), from €516 to €425
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 | €73,681 | €60,177 | -€13,503 | -18.3% |
| Fixed assets | 21/28 | €26,380 | €22,162 | -€4,218 | -16.0% |
| Tangible fixed assets | 22/27 | €26,380 | €22,162 | -€4,218 | -16.0% |
| Plant, machinery and equipment | 23 | €24,840 | €21,809 | -€3,030 | -12.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €1,541 | €353 | -€1,188 | -77.1% |
| Current assets | 29/58 | €47,300 | €38,015 | -€9,285 | -19.6% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,058 | €699 | -€3,358 | -82.8% |
| Trade receivables | 40 | €3,086 | - | -€3,086 | |
| Other amounts receivable | 41 | €972 | €699 | -€273 | -28.0% |
| Cash at bank and in hand | 54/58 | €41,700 | €35,754 | -€5,946 | -14.3% |
| Deferred charges and accrued income | 490/1 | €542 | €562 | +€20 | +3.6% |
| Total equity and liabilities | 10/49 | €73,681 | €60,177 | -€13,503 | -18.3% |
| Equity | 10/15 | €54,816 | €40,620 | -€14,197 | -25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,886 | €52,886 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,100 | €3,100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,100 | - | -€3,100 | |
| Own shares acquired | 1312 | - | €3,100 | +€3,100 | |
| Tax-exempt reserves | 132 | €4,786 | €4,786 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,670 | -€30,866 | -€14,197 | -85.2% |
| Amounts payable | 17/49 | €18,864 | €19,558 | +€693 | +3.7% |
| Amounts payable after more than one year | 17 | €18,025 | €17,880 | -€144 | -0.8% |
| Financial debts | 170/4 | €18,025 | €17,880 | -€144 | -0.8% |
| Amounts payable within one year | 42/48 | €580 | €1,647 | +€1,067 | +184% |
| Trade debts | 44 | €580 | €1,316 | +€736 | +127% |
| Suppliers | 440/4 | €580 | €1,316 | +€736 | +127% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €331 | +€331 | |
| Accrued charges and deferred income | 492/3 | €260 | €30 | -€230 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,432 | €4,218 | -€6,214 | -59.6% |
| Other operating charges | 640/8 | €516 | €425 | -€91 | -17.6% |
| Gross operating margin | 9900 | €2,235 | -€8,886 | -€11,121 | |
| Operating profit (loss) | 9901 | -€8,713 | -€13,529 | -€4,816 | -55.3% |
| Financial income | 75/76B | €71 | €34 | -€37 | -51.9% |
| Recurring financial income | 75 | €71 | €34 | -€37 | -51.9% |
| Financial charges | 65/66B | €607 | €701 | +€95 | +15.6% |
| Recurring financial charges | 65 | €607 | €701 | +€95 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,249 | -€14,197 | -€4,948 | -53.5% |
| Profit (loss) for the period | 9904 | -€9,249 | -€14,197 | -€4,948 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,249 | -€14,197 | -€4,948 | -53.5% |
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 19 October 2026 via checked.be.