NCA TECHNICS: 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.
NCA TECHNICS
Largest movements
- Tangible fixed assets +€66,404
up €66,404 (+231.5%), from €28,679 to €95,083
of which Leasing and similar rights: +€60,524
- Receivables within one year -€28,642
down €28,642 (-48.5%), from €59,039 to €30,397
of which Other amounts receivable: -€20,612
- Deferred charges and accrued income +€14,312
new in 2025: €14,312
- Cash -€10,160
down €10,160 (-30.7%), from €33,083 to €22,923
mainly Investment in fixed assets (net) (-€77,529) and Trade debts (-€53,203)
- Stocks and contracts -€3,765
down €3,765 (-11.4%), from €33,076 to €29,310
- Trade debts -€53,203
down €53,203 (-86.3%), from €61,666 to €8,464
- Debts after one year +€43,947
up €43,947 (+216.7%), from €20,280 to €64,228
- Other debts +€35,147
new in 2025: €35,147
- Current portion of long-term debt +€10,786
up €10,786 (+113.8%), from €9,482 to €20,268
- Profit (loss) carried forward +€3,946
up €3,946, from -€2,441 to €1,505
- Gross operating margin -€55,308
down €55,308 (-74.6%), from €74,175 to €18,867
- Taxes -€13,511
down €13,511 (-83.3%), from €16,219 to €2,708
- Provisions -€9,008
down €9,008, from €7,800 to -€1,209
- Depreciation +€1,938
up €1,938 (+21.1%), from €9,187 to €11,124
- Other operating charges +€897
up €897 (+115.1%), from €779 to €1,676
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 | €153,877 | €192,025 | +€38,149 | +24.8% |
| Fixed assets | 21/28 | €28,679 | €95,083 | +€66,404 | +231.5% |
| Tangible fixed assets | 22/27 | €28,679 | €95,083 | +€66,404 | +231.5% |
| Land and buildings | 22 | - | €1,280 | +€1,280 | |
| Furniture and vehicles | 24 | €2,423 | €7,024 | +€4,601 | +189.9% |
| Leasing and similar rights | 25 | €26,256 | €86,780 | +€60,524 | +230.5% |
| Current assets | 29/58 | €125,198 | €96,942 | -€28,256 | -22.6% |
| Stocks and contracts in progress | 3 | €33,076 | €29,310 | -€3,765 | -11.4% |
| Stocks | 30/36 | €33,076 | €29,310 | -€3,765 | -11.4% |
| Amounts receivable within one year | 40/41 | €59,039 | €30,397 | -€28,642 | -48.5% |
| Trade receivables | 40 | €36,215 | €28,185 | -€8,030 | -22.2% |
| Other amounts receivable | 41 | €22,824 | €2,212 | -€20,612 | -90.3% |
| Cash at bank and in hand | 54/58 | €33,083 | €22,923 | -€10,160 | -30.7% |
| Deferred charges and accrued income | 490/1 | - | €14,312 | +€14,312 | |
| Total equity and liabilities | 10/49 | €153,877 | €192,025 | +€38,149 | +24.8% |
| Equity | 10/15 | €40,559 | €44,505 | +€3,946 | +9.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €38,000 | = | 0.0% |
| Distributable reserves | 133 | €38,000 | €38,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,441 | €1,505 | +€3,946 | |
| Provisions and deferred taxes | 16 | €7,800 | €6,591 | -€1,209 | -15.5% |
| Provisions for liabilities and charges | 160/5 | €7,800 | €6,591 | -€1,209 | -15.5% |
| Environmental obligations | 163 | €7,800 | €6,591 | -€1,209 | -15.5% |
| Amounts payable | 17/49 | €105,518 | €140,929 | +€35,411 | +33.6% |
| Amounts payable after more than one year | 17 | €20,280 | €64,228 | +€43,947 | +216.7% |
| Financial debts | 170/4 | €20,280 | €64,228 | +€43,947 | +216.7% |
| Amounts payable within one year | 42/48 | €85,238 | €76,701 | -€8,537 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €9,482 | €20,268 | +€10,786 | +113.8% |
| Trade debts | 44 | €61,666 | €8,464 | -€53,203 | -86.3% |
| Suppliers | 440/4 | €61,666 | €8,464 | -€53,203 | -86.3% |
| Taxes, remuneration and social security | 45 | €14,090 | €12,823 | -€1,268 | -9.0% |
| Taxes | 450/3 | €9,990 | €12,823 | +€2,832 | +28.4% |
| Remuneration and social security | 454/9 | €4,100 | - | -€4,100 | |
| Other amounts payable | 47/48 | - | €35,147 | +€35,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,187 | €11,124 | +€1,938 | +21.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €7,800 | -€1,209 | -€9,008 | |
| Other operating charges | 640/8 | €779 | €1,676 | +€897 | +115.1% |
| Gross operating margin | 9900 | €74,175 | €18,867 | -€55,308 | -74.6% |
| Operating profit (loss) | 9901 | €56,410 | €7,275 | -€49,134 | -87.1% |
| Financial income | 75/76B | €392 | €1,233 | +€841 | +214.8% |
| Recurring financial income | 75 | €392 | €1,173 | +€781 | +199.5% |
| Non-recurring financial income | 76B | - | €60 | +€60 | |
| Financial charges | 65/66B | €2,498 | €1,854 | -€644 | -25.8% |
| Recurring financial charges | 65 | €2,498 | €1,854 | -€644 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €54,304 | €6,655 | -€47,649 | -87.7% |
| Income taxes | 67/77 | €16,219 | €2,708 | -€13,511 | -83.3% |
| Profit (loss) for the period | 9904 | €38,084 | €3,946 | -€34,138 | -89.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,084 | €3,946 | -€34,138 | -89.6% |
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 9 October 2026 via checked.be.