Tech-Assist: 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.
Tech-Assist
Largest movements
- Tangible fixed assets +€20,987
up €20,987 (+306%), from €6,862 to €27,849
of which Furniture and vehicles: +€22,036
- Receivables within one year +€6,153
up €6,153 (+16.2%), from €37,990 to €44,143
of which Trade receivables: +€9,224
- Cash +€3,232
up €3,232 (+11.5%), from €28,128 to €31,360
mainly Net result for the year (+€27,128) and Other debts (+€18,269)
- Deferred charges and accrued income +€2,602
up €2,602 (+408%), from €637 to €3,239
- Profit (loss) carried forward -€25,330
down €25,330 (-100%), from €25,330 to €0
- Other debts +€18,269
up €18,269 (+53.4%), from €34,190 to €52,458
- Debts after one year +€17,685
new in 2025: €17,685
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Tax, wage and social debts +€8,111
up €8,111 (+507%), from €1,600 to €9,711
- Gross operating margin -€10,460
down €10,460 (-19.7%), from €53,113 to €42,652
- Taxes -€5,057
down €5,057 (-39.2%), from €12,914 to €7,857
- Depreciation +€1,757
up €1,757 (+45.4%), from €3,871 to €5,628
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 | €73,618 | €106,591 | +€32,974 | +44.8% |
| Fixed assets | 21/28 | €6,862 | €27,849 | +€20,987 | +306% |
| Tangible fixed assets | 22/27 | €6,862 | €27,849 | +€20,987 | +306% |
| Plant, machinery and equipment | 23 | €3,662 | €2,613 | -€1,049 | -28.6% |
| Furniture and vehicles | 24 | €3,200 | €25,236 | +€22,036 | +689% |
| Current assets | 29/58 | €66,756 | €78,743 | +€11,987 | +18.0% |
| Amounts receivable within one year | 40/41 | €37,990 | €44,143 | +€6,153 | +16.2% |
| Trade receivables | 40 | €20,866 | €30,090 | +€9,224 | +44.2% |
| Other amounts receivable | 41 | €17,125 | €14,054 | -€3,071 | -17.9% |
| Cash at bank and in hand | 54/58 | €28,128 | €31,360 | +€3,232 | +11.5% |
| Deferred charges and accrued income | 490/1 | €637 | €3,239 | +€2,602 | +408% |
| Total equity and liabilities | 10/49 | €73,618 | €106,591 | +€32,974 | +44.8% |
| Equity | 10/15 | €33,390 | €20,460 | -€12,930 | -38.7% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,330 | €0 | -€25,330 | -100% |
| Amounts payable | 17/49 | €40,228 | €86,131 | +€45,904 | +114% |
| Amounts payable after more than one year | 17 | - | €17,685 | +€17,685 | |
| Financial debts | 170/4 | - | €17,685 | +€17,685 | |
| Amounts payable within one year | 42/48 | €40,228 | €68,446 | +€28,218 | +70.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,859 | +€5,859 | |
| Financial debts | 43 | - | €52 | +€52 | |
| Credit institutions | 430/8 | - | €52 | +€52 | |
| Trade debts | 44 | €4,438 | €365 | -€4,073 | -91.8% |
| Suppliers | 440/4 | €4,438 | €365 | -€4,073 | -91.8% |
| Taxes, remuneration and social security | 45 | €1,600 | €9,711 | +€8,111 | +507% |
| Taxes | 450/3 | €1,600 | €9,711 | +€8,111 | +507% |
| Other amounts payable | 47/48 | €34,190 | €52,458 | +€18,269 | +53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,871 | €5,628 | +€1,757 | +45.4% |
| Other operating charges | 640/8 | €756 | €321 | -€435 | -57.6% |
| Gross operating margin | 9900 | €53,113 | €42,652 | -€10,460 | -19.7% |
| Operating profit (loss) | 9901 | €48,485 | €36,704 | -€11,782 | -24.3% |
| Financial income | 75/76B | €63 | €0 | -€63 | -100.0% |
| Recurring financial income | 75 | €63 | €0 | -€63 | -100.0% |
| Non-recurring financial income | 76B | €63 | €0 | -€63 | -100% |
| Financial charges | 65/66B | €1,445 | €1,718 | +€273 | +18.9% |
| Recurring financial charges | 65 | €321 | €1,718 | +€1,398 | +436% |
| Non-recurring financial charges | 66B | €1,125 | €0 | -€1,125 | -100% |
| Profit (loss) for the period before taxes | 9903 | €47,103 | €34,985 | -€12,118 | -25.7% |
| Income taxes | 67/77 | €12,914 | €7,857 | -€5,057 | -39.2% |
| Profit (loss) for the period | 9904 | €34,190 | €27,128 | -€7,061 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,190 | €27,128 | -€7,061 | -20.7% |
Source: filed annual accounts (NBB), financial years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.