Normalisations et Techniques Industrielles: 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.
Normalisations et Techniques Industrielles
Largest movements
- Stocks and contracts +€486,600
up €486,600 (+30.0%), from €1.6m to €2.1m
- Cash +€130,143
up €130,143 (+104%), from €124,912 to €255,055
mainly Trade debts (+€475,267) and Net result for the year (+€83,242)
- Receivables within one year -€53,992
down €53,992 (-33.3%), from €162,313 to €108,321
of which Trade receivables: -€57,356
- Trade debts +€475,267
up €475,267 (+48.3%), from €984,725 to €1.5m
- Profit (loss) carried forward +€83,242
up €83,242 (+17.8%), from €467,020 to €550,262
- Short-term financial debts +€75,000
up €75,000 (+42.9%), from €175,000 to €250,000
- Tax, wage and social debts -€40,019
down €40,019 (-42.4%), from €94,311 to €54,292
of which Taxes: -€29,359
- Financial income +€22,480
up €22,480 (+3,009%), from €747 to €23,227
of which Non-recurring financial income: +€19,981
- Staff costs +€20,698
up €20,698 (+5.7%), from €360,917 to €381,615
- Depreciation +€9,067
up €9,067 (+19.8%), from €45,819 to €54,886
- Gross operating margin +€6,644
up €6,644 (+1.2%), from €560,650 to €567,294
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,082,064 | €2,642,422 | +€560,358 | +26.9% |
| Fixed assets | 21/28 | €159,532 | €169,546 | +€10,014 | +6.3% |
| Tangible fixed assets | 22/27 | €158,980 | €168,994 | +€10,014 | +6.3% |
| Land and buildings | 22 | €974 | €974 | = | 0.0% |
| Plant, machinery and equipment | 23 | €76,596 | €75,466 | -€1,130 | -1.5% |
| Furniture and vehicles | 24 | €46,991 | €33,273 | -€13,718 | -29.2% |
| Leasing and similar rights | 25 | €34,419 | €59,281 | +€24,862 | +72.2% |
| Financial fixed assets | 28 | €552 | €552 | = | 0.0% |
| Current assets | 29/58 | €1,922,532 | €2,472,876 | +€550,344 | +28.6% |
| Stocks and contracts in progress | 3 | €1,622,900 | €2,109,500 | +€486,600 | +30.0% |
| Stocks | 30/36 | €1,622,900 | €2,109,500 | +€486,600 | +30.0% |
| Amounts receivable within one year | 40/41 | €162,313 | €108,321 | -€53,992 | -33.3% |
| Trade receivables | 40 | €142,744 | €85,388 | -€57,356 | -40.2% |
| Other amounts receivable | 41 | €19,569 | €22,933 | +€3,364 | +17.2% |
| Cash at bank and in hand | 54/58 | €124,912 | €255,055 | +€130,143 | +104% |
| Deferred charges and accrued income | 490/1 | €12,407 | - | -€12,407 | |
| Total equity and liabilities | 10/49 | €2,082,064 | €2,642,422 | +€560,358 | +26.9% |
| Equity | 10/15 | €572,727 | €655,969 | +€83,242 | +14.5% |
| Contributions | 10/11 | €105,707 | €105,707 | = | 0.0% |
| Capital | 10 | €105,707 | €105,707 | = | 0.0% |
| Issued capital | 100 | €105,707 | €105,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | €467,020 | €550,262 | +€83,242 | +17.8% |
| Amounts payable | 17/49 | €1,509,337 | €1,986,453 | +€477,116 | +31.6% |
| Amounts payable after more than one year | 17 | €69,440 | €56,593 | -€12,847 | -18.5% |
| Financial debts | 170/4 | €69,440 | €56,593 | -€12,847 | -18.5% |
| Amounts payable within one year | 42/48 | €1,439,897 | €1,929,467 | +€489,570 | +34.0% |
| Current portion of amounts payable after more than one year | 42 | €75,584 | €71,618 | -€3,966 | -5.2% |
| Financial debts | 43 | €175,000 | €250,000 | +€75,000 | +42.9% |
| Credit institutions | 430/8 | €175,000 | €250,000 | +€75,000 | +42.9% |
| Trade debts | 44 | €984,725 | €1,459,992 | +€475,267 | +48.3% |
| Suppliers | 440/4 | €984,725 | €1,459,992 | +€475,267 | +48.3% |
| Advances received on contracts in progress | 46 | €55,493 | €49,629 | -€5,864 | -10.6% |
| Taxes, remuneration and social security | 45 | €94,311 | €54,292 | -€40,019 | -42.4% |
| Taxes | 450/3 | €59,896 | €30,537 | -€29,359 | -49.0% |
| Remuneration and social security | 454/9 | €34,415 | €23,755 | -€10,660 | -31.0% |
| Other amounts payable | 47/48 | €54,784 | €43,936 | -€10,848 | -19.8% |
| Accrued charges and deferred income | 492/3 | - | €393 | +€393 | |
| Remuneration, social security and pensions | 62 | €360,917 | €381,615 | +€20,698 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,819 | €54,886 | +€9,067 | +19.8% |
| Other operating charges | 640/8 | €2,280 | €2,372 | +€92 | +4.0% |
| Gross operating margin | 9900 | €560,650 | €567,294 | +€6,644 | +1.2% |
| Operating profit (loss) | 9901 | €151,634 | €128,421 | -€23,213 | -15.3% |
| Financial income | 75/76B | €747 | €23,227 | +€22,480 | +3,009% |
| Recurring financial income | 75 | €747 | €3,246 | +€2,499 | +335% |
| Non-recurring financial income | 76B | - | €19,981 | +€19,981 | |
| Financial charges | 65/66B | €40,363 | €45,226 | +€4,863 | +12.0% |
| Recurring financial charges | 65 | €40,363 | €44,915 | +€4,552 | +11.3% |
| Non-recurring financial charges | 66B | - | €311 | +€311 | |
| Profit (loss) for the period before taxes | 9903 | €112,018 | €106,422 | -€5,596 | -5.0% |
| Income taxes | 67/77 | €28,468 | €23,180 | -€5,288 | -18.6% |
| Profit (loss) for the period | 9904 | €83,550 | €83,242 | -€308 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,550 | €83,242 | -€308 | -0.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.