PRO - 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.
PRO - TECHNICS
Largest movements
- Receivables within one year +€37,388
up €37,388 (+113.0%), from €33,077 to €70,465
of which Trade receivables: +€31,956
- Cash -€32,638
down €32,638 (-69.8%), from €46,762 to €14,124
mainly Other debts (-€49,400) and Receivables within one year (-€37,388)
- Tangible fixed assets +€12,410
up €12,410 (+55.5%), from €22,370 to €34,780
of which Plant, machinery and equipment: +€8,878
- Stocks and contracts -€1,282
down €1,282 (-100.0%), from €1,282 to €0
- Other debts -€49,400
down €49,400 (-69.0%), from €71,567 to €22,166
- Trade debts +€40,950
up €40,950 (+123.0%), from €33,305 to €74,256
- Profit (loss) carried forward +€24,797
up €24,797 (+79.1%), from -€31,332 to -€6,534
- Current portion of long-term debt -€5,520
down €5,520 (-100.0%), from €5,520 to €0
- Tax, wage and social debts +€4,186
up €4,186 (+45.6%), from €9,171 to €13,357
- Gross operating margin +€19,507
up €19,507 (+63.3%), from €30,834 to €50,341
- Depreciation +€7,929
up €7,929 (+107.9%), from €7,347 to €15,276
- Taxes +€6,534
new in 2025: €6,534
- Other operating charges +€1,612
up €1,612 (+155.0%), from €1,040 to €2,652
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 | €107,250 | €122,263 | +€15,013 | +14.0% |
| Fixed assets | 21/28 | €22,370 | €34,780 | +€12,410 | +55.5% |
| Tangible fixed assets | 22/27 | €22,370 | €34,780 | +€12,410 | +55.5% |
| Land and buildings | 22 | €11,982 | €9,140 | -€2,842 | -23.7% |
| Plant, machinery and equipment | 23 | €5,651 | €14,529 | +€8,878 | +157.1% |
| Furniture and vehicles | 24 | €4,737 | €11,111 | +€6,375 | +134.6% |
| Current assets | 29/58 | €84,880 | €87,483 | +€2,604 | +3.1% |
| Stocks and contracts in progress | 3 | €1,282 | €0 | -€1,282 | -100.0% |
| Stocks | 30/36 | €1,282 | €0 | -€1,282 | -100.0% |
| Amounts receivable within one year | 40/41 | €33,077 | €70,465 | +€37,388 | +113.0% |
| Trade receivables | 40 | €29,830 | €61,787 | +€31,956 | +107.1% |
| Other amounts receivable | 41 | €3,247 | €8,679 | +€5,432 | +167.3% |
| Cash at bank and in hand | 54/58 | €46,762 | €14,124 | -€32,638 | -69.8% |
| Deferred charges and accrued income | 490/1 | €3,759 | €2,894 | -€865 | -23.0% |
| Total equity and liabilities | 10/49 | €107,250 | €122,263 | +€15,013 | +14.0% |
| Equity | 10/15 | -€12,313 | €12,485 | +€24,797 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €419 | €419 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24 | €24 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24 | €24 | = | 0.0% |
| Tax-exempt reserves | 132 | €395 | €395 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,332 | -€6,534 | +€24,797 | +79.1% |
| Amounts payable | 17/49 | €119,562 | €109,778 | -€9,784 | -8.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €119,562 | €109,778 | -€9,784 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €5,520 | €0 | -€5,520 | -100.0% |
| Trade debts | 44 | €33,305 | €74,256 | +€40,950 | +123.0% |
| Suppliers | 440/4 | €33,305 | €74,256 | +€40,950 | +123.0% |
| Taxes, remuneration and social security | 45 | €9,171 | €13,357 | +€4,186 | +45.6% |
| Taxes | 450/3 | €9,171 | €13,357 | +€4,186 | +45.6% |
| Other amounts payable | 47/48 | €71,567 | €22,166 | -€49,400 | -69.0% |
| Remuneration, social security and pensions | 62 | -€87 | €0 | +€87 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,347 | €15,276 | +€7,929 | +107.9% |
| Other operating charges | 640/8 | €1,040 | €2,652 | +€1,612 | +155.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €30,834 | €50,341 | +€19,507 | +63.3% |
| Operating profit (loss) | 9901 | €22,534 | €32,412 | +€9,878 | +43.8% |
| Financial charges | 65/66B | €1,465 | €1,081 | -€384 | -26.2% |
| Recurring financial charges | 65 | €1,465 | €1,081 | -€384 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €21,070 | €31,332 | +€10,262 | +48.7% |
| Income taxes | 67/77 | - | €6,534 | +€6,534 | |
| Profit (loss) for the period | 9904 | €21,070 | €24,797 | +€3,728 | +17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,070 | €24,797 | +€3,728 | +17.7% |
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 10 October 2026 via checked.be.