PRO TECHNIC HORECA: 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.
PRO TECHNIC HORECA
Largest movements
- Tangible fixed assets -€28,394
down €28,394 (-28.8%), from €98,674 to €70,281
of which Leasing and similar rights: -€24,862
- Receivables within one year -€21,369
down €21,369 (-18.0%), from €118,627 to €97,258
of which Trade receivables: -€12,012
- Stocks and contracts -€8,374
down €8,374 (-12.2%), from €68,849 to €60,475
- Reserves -€71,000
no longer reported in 2025 (was €71,000)
- Other debts +€69,603
up €69,603 (+4945.8%), from €1,407 to €71,010
- Debts after one year -€26,347
down €26,347 (-42.2%), from €62,421 to €36,074
- Profit (loss) carried forward -€20,755
down €20,755 (-13.0%), from €159,537 to €138,782
- Trade debts -€14,220
down €14,220 (-80.1%), from €17,748 to €3,528
- Gross operating margin -€39,078
down €39,078 (-57.3%), from €68,258 to €29,179
- Taxes -€4,816
no longer reported in 2025 (was €4,816)
- Depreciation -€2,971
down €2,971 (-9.3%), from €31,938 to €28,967
- Write-downs +€2,019
up €2,019 (+271.7%), from €743 to €2,762
- Financial charges -€911
down €911 (-19.7%), from €4,617 to €3,707
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 | €342,823 | €287,759 | -€55,064 | -16.1% |
| Fixed assets | 21/28 | €98,674 | €70,281 | -€28,394 | -28.8% |
| Tangible fixed assets | 22/27 | €98,674 | €70,281 | -€28,394 | -28.8% |
| Plant, machinery and equipment | 23 | €866 | €267 | -€598 | -69.1% |
| Furniture and vehicles | 24 | €7,167 | €4,234 | -€2,933 | -40.9% |
| Leasing and similar rights | 25 | €90,642 | €65,779 | -€24,862 | -27.4% |
| Current assets | 29/58 | €244,148 | €217,478 | -€26,670 | -10.9% |
| Stocks and contracts in progress | 3 | €68,849 | €60,475 | -€8,374 | -12.2% |
| Stocks | 30/36 | €68,849 | €60,475 | -€8,374 | -12.2% |
| Amounts receivable within one year | 40/41 | €118,627 | €97,258 | -€21,369 | -18.0% |
| Trade receivables | 40 | €106,266 | €94,254 | -€12,012 | -11.3% |
| Other amounts receivable | 41 | €12,360 | €3,004 | -€9,357 | -75.7% |
| Cash at bank and in hand | 54/58 | €56,523 | €59,396 | +€2,873 | +5.1% |
| Deferred charges and accrued income | 490/1 | €150 | €348 | +€199 | +132.7% |
| Total equity and liabilities | 10/49 | €342,823 | €287,759 | -€55,064 | -16.1% |
| Equity | 10/15 | €232,037 | €140,282 | -€91,755 | -39.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €71,000 | - | -€71,000 | |
| Non-distributable reserves | 130/1 | €71,000 | - | -€71,000 | |
| Reserves not available under the articles | 1311 | €71,000 | - | -€71,000 | |
| Profit (loss) carried forward | 14 | €159,537 | €138,782 | -€20,755 | -13.0% |
| Amounts payable | 17/49 | €110,786 | €147,477 | +€36,691 | +33.1% |
| Amounts payable after more than one year | 17 | €62,421 | €36,074 | -€26,347 | -42.2% |
| Financial debts | 170/4 | €62,421 | €36,074 | -€26,347 | -42.2% |
| Amounts payable within one year | 42/48 | €48,348 | €111,403 | +€63,055 | +130.4% |
| Current portion of amounts payable after more than one year | 42 | €25,473 | €25,933 | +€459 | +1.8% |
| Trade debts | 44 | €17,748 | €3,528 | -€14,220 | -80.1% |
| Suppliers | 440/4 | €17,748 | €3,528 | -€14,220 | -80.1% |
| Taxes, remuneration and social security | 45 | €3,719 | €10,932 | +€7,213 | +194.0% |
| Taxes | 450/3 | €2,178 | €9,882 | +€7,705 | +353.8% |
| Remuneration and social security | 454/9 | €1,541 | €1,050 | -€492 | -31.9% |
| Other amounts payable | 47/48 | €1,407 | €71,010 | +€69,603 | +4945.8% |
| Accrued charges and deferred income | 492/3 | €17 | - | -€17 | |
| Remuneration, social security and pensions | 62 | €11,084 | €11,772 | +€688 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,938 | €28,967 | -€2,971 | -9.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €743 | €2,762 | +€2,019 | +271.7% |
| Other operating charges | 640/8 | €3,353 | €2,726 | -€627 | -18.7% |
| Gross operating margin | 9900 | €68,258 | €29,179 | -€39,078 | -57.3% |
| Operating profit (loss) | 9901 | €21,139 | -€17,048 | -€38,187 | |
| Financial charges | 65/66B | €4,617 | €3,707 | -€911 | -19.7% |
| Recurring financial charges | 65 | €4,617 | €3,707 | -€911 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €16,522 | -€20,755 | -€37,276 | |
| Income taxes | 67/77 | €4,816 | - | -€4,816 | |
| Profit (loss) for the period | 9904 | €11,706 | -€20,755 | -€32,460 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,706 | -€20,755 | -€32,460 |
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 11 October 2026 via checked.be.