TBN 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.
TBN Technics
Largest movements
- Receivables within one year +€57,246
up €57,246 (+102%), from €56,020 to €113,265
of which Trade receivables: +€57,147
- Cash +€3,678
up €3,678 (+91.7%), from €4,013 to €7,690
mainly Net result for the year (+€30,104) and Advances received (+€25,108)
- Tangible fixed assets -€2,481
down €2,481 (-72.1%), from €3,443 to €961
of which Furniture and vehicles: -€1,774
- Profit (loss) carried forward +€30,104
new in 2025: €30,104
- Advances received +€25,108
new in 2025: €25,108
- Trade debts +€5,200
new in 2025: €5,200
- Tax, wage and social debts -€1,429
down €1,429 (-11.5%), from €12,465 to €11,036
of which Taxes: -€1,206
- Gross operating margin -€5,736
down €5,736 (-11.8%), from €48,500 to €42,764
- Taxes +€5,519
up €5,519 (+189%), from €2,923 to €8,442
- Other operating charges -€1,780
down €1,780 (-56.9%), from €3,128 to €1,348
- Financial charges -€1,552
down €1,552 (-61.7%), from €2,515 to €964
- Financial income +€809
new in 2025: €809
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 | €63,475 | €122,459 | +€58,983 | +92.9% |
| Fixed assets | 21/28 | €3,443 | €961 | -€2,481 | -72.1% |
| Tangible fixed assets | 22/27 | €3,443 | €961 | -€2,481 | -72.1% |
| Land and buildings | 22 | €707 | €0 | -€707 | -100% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,736 | €961 | -€1,774 | -64.9% |
| Current assets | 29/58 | €60,032 | €121,497 | +€61,465 | +102% |
| Amounts receivable within one year | 40/41 | €56,020 | €113,265 | +€57,246 | +102% |
| Trade receivables | 40 | €38,671 | €95,819 | +€57,147 | +148% |
| Other amounts receivable | 41 | €17,349 | €17,447 | +€98 | +0.6% |
| Cash at bank and in hand | 54/58 | €4,013 | €7,690 | +€3,678 | +91.7% |
| Deferred charges and accrued income | 490/1 | - | €541 | +€541 | |
| Total equity and liabilities | 10/49 | €63,475 | €122,459 | +€58,983 | +92.9% |
| Equity | 10/15 | €51,010 | €81,115 | +€30,104 | +59.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €45,010 | €45,010 | = | 0.0% |
| Distributable reserves | 133 | €45,010 | €45,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €30,104 | +€30,104 | |
| Amounts payable | 17/49 | €12,465 | €41,344 | +€28,879 | +232% |
| Amounts payable within one year | 42/48 | €12,465 | €41,344 | +€28,879 | +232% |
| Trade debts | 44 | - | €5,200 | +€5,200 | |
| Suppliers | 440/4 | - | €5,200 | +€5,200 | |
| Advances received on contracts in progress | 46 | - | €25,108 | +€25,108 | |
| Taxes, remuneration and social security | 45 | €12,465 | €11,036 | -€1,429 | -11.5% |
| Taxes | 450/3 | €12,242 | €11,036 | -€1,206 | -9.9% |
| Remuneration and social security | 454/9 | €223 | - | -€223 | |
| Remuneration, social security and pensions | 62 | - | €233 | +€233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,491 | €2,481 | -€10 | -0.4% |
| Other operating charges | 640/8 | €3,128 | €1,348 | -€1,780 | -56.9% |
| Gross operating margin | 9900 | €48,500 | €42,764 | -€5,736 | -11.8% |
| Operating profit (loss) | 9901 | €42,881 | €38,702 | -€4,179 | -9.7% |
| Financial income | 75/76B | - | €809 | +€809 | |
| Recurring financial income | 75 | - | €809 | +€809 | |
| Financial charges | 65/66B | €2,515 | €964 | -€1,552 | -61.7% |
| Recurring financial charges | 65 | €2,515 | €964 | -€1,552 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €40,366 | €38,547 | -€1,819 | -4.5% |
| Income taxes | 67/77 | €2,923 | €8,442 | +€5,519 | +189% |
| Profit (loss) for the period | 9904 | €37,442 | €30,104 | -€7,338 | -19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,442 | €30,104 | -€7,338 | -19.6% |
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 13 October 2026 via checked.be.