Tech Construct: what changed
Two fiscal 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 Construct
Largest movements
- Receivables within one year +€15,619
up €15,619 (+452.1%), from €3,454 to €19,073
of which Trade receivables: +€15,608
- Tangible fixed assets -€469
down €469 (-34.6%), from €1,357 to €887
- Deferred charges and accrued income -€384
no longer reported in 2025 (was €384)
- Other debts +€12,437
up €12,437 (+1301.5%), from €956 to €13,392
- Accrued charges and deferred income +€3,667
new in 2025: €3,667
- Trade debts -€1,017
down €1,017 (-100.0%), from €1,017 to €0
- Profit (loss) carried forward -€814
down €814 (-2159.2%), from -€38 to -€852
- Tax, wage and social debts +€390
up €390 (+496.3%), from €79 to €469
- Depreciation +€418
up €418 (+812.5%), from €51 to €469
- Gross operating margin -€187
down €187, from €111 to -€75
- Taxes +€109
up €109 (+138.1%), from €79 to €187
- Financial charges +€67
up €67 (+355.3%), from €19 to €85
- Financial income +€3
new in 2025: €3
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 | €7,014 | €21,676 | +€14,662 | +209.1% |
| Fixed assets | 21/28 | €1,357 | €887 | -€469 | -34.6% |
| Tangible fixed assets | 22/27 | €1,357 | €887 | -€469 | -34.6% |
| Furniture and vehicles | 24 | €1,357 | €887 | -€469 | -34.6% |
| Current assets | 29/58 | €5,657 | €20,789 | +€15,132 | +267.5% |
| Amounts receivable within one year | 40/41 | €3,454 | €19,073 | +€15,619 | +452.1% |
| Trade receivables | 40 | €3,039 | €18,648 | +€15,608 | +513.5% |
| Other amounts receivable | 41 | €415 | €426 | +€11 | +2.6% |
| Cash at bank and in hand | 54/58 | €1,819 | €1,716 | -€103 | -5.7% |
| Deferred charges and accrued income | 490/1 | €384 | - | -€384 | |
| Total equity and liabilities | 10/49 | €7,014 | €21,676 | +€14,662 | +209.1% |
| Equity | 10/15 | €4,962 | €4,148 | -€814 | -16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38 | -€852 | -€814 | -2159.2% |
| Amounts payable | 17/49 | €2,051 | €17,528 | +€15,477 | +754.4% |
| Amounts payable within one year | 42/48 | €2,051 | €13,861 | +€11,810 | +575.7% |
| Trade debts | 44 | €1,017 | €0 | -€1,017 | -100.0% |
| Suppliers | 440/4 | €1,017 | €0 | -€1,017 | -100.0% |
| Taxes, remuneration and social security | 45 | €79 | €469 | +€390 | +496.3% |
| Taxes | 450/3 | €79 | €469 | +€390 | +496.3% |
| Other amounts payable | 47/48 | €956 | €13,392 | +€12,437 | +1301.5% |
| Accrued charges and deferred income | 492/3 | - | €3,667 | +€3,667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €469 | +€418 | +812.5% |
| Gross operating margin | 9900 | €111 | -€75 | -€187 | |
| Operating profit (loss) | 9901 | €60 | -€545 | -€605 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €19 | €85 | +€67 | +355.3% |
| Recurring financial charges | 65 | €19 | €85 | +€67 | +355.3% |
| Profit (loss) for the period before taxes | 9903 | €41 | -€627 | -€668 | |
| Income taxes | 67/77 | €79 | €187 | +€109 | +138.1% |
| Profit (loss) for the period | 9904 | -€38 | -€814 | -€777 | -2059.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38 | -€814 | -€777 | -2059.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.