TECH - CONSULT: 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 - CONSULT
Largest movements
- Tangible fixed assets +€108,286
up €108,286 (+459%), from €23,617 to €131,903
of which Land and buildings: +€105,298
- Receivables within one year -€91,227
down €91,227 (-65.5%), from €139,374 to €48,147
of which Other amounts receivable: -€56,668
- Cash +€53,883
up €53,883 (+27.3%), from €197,667 to €251,550
mainly Receivables within one year (+€91,227) and Trade debts (+€45,098)
- Trade debts +€45,098
up €45,098 (+541%), from €8,332 to €53,430
- Reserves +€25,507
up €25,507 (+8.2%), from €312,447 to €337,954
- Gross operating margin +€33,517
up €33,517 (+417%), from €8,031 to €41,548
- Financial income -€21,870
down €21,870 (-97.6%), from €22,397 to €527
- Depreciation +€5,246
up €5,246 (+7,389%), from €71 to €5,317
- Taxes +€1,553
up €1,553 (+17.8%), from €8,712 to €10,265
- Other operating charges +€730
new in 2025: €730
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 | €361,116 | €432,896 | +€71,780 | +19.9% |
| Fixed assets | 21/28 | €23,617 | €131,903 | +€108,286 | +459% |
| Tangible fixed assets | 22/27 | €23,617 | €131,903 | +€108,286 | +459% |
| Land and buildings | 22 | €23,617 | €128,915 | +€105,298 | +446% |
| Plant, machinery and equipment | 23 | - | €2,988 | +€2,988 | |
| Current assets | 29/58 | €337,499 | €300,992 | -€36,507 | -10.8% |
| Amounts receivable within one year | 40/41 | €139,374 | €48,147 | -€91,227 | -65.5% |
| Trade receivables | 40 | €73,884 | €39,325 | -€34,559 | -46.8% |
| Other amounts receivable | 41 | €65,490 | €8,822 | -€56,668 | -86.5% |
| Cash at bank and in hand | 54/58 | €197,667 | €251,550 | +€53,883 | +27.3% |
| Deferred charges and accrued income | 490/1 | €458 | €1,296 | +€838 | +183% |
| Total equity and liabilities | 10/49 | €361,116 | €432,896 | +€71,780 | +19.9% |
| Equity | 10/15 | €318,647 | €344,154 | +€25,507 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €312,447 | €337,954 | +€25,507 | +8.2% |
| Distributable reserves | 133 | €312,447 | €337,954 | +€25,507 | +8.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €42,469 | €88,742 | +€46,273 | +109% |
| Amounts payable within one year | 42/48 | €42,469 | €88,742 | +€46,273 | +109% |
| Trade debts | 44 | €8,332 | €53,430 | +€45,098 | +541% |
| Suppliers | 440/4 | €8,332 | €53,430 | +€45,098 | +541% |
| Taxes, remuneration and social security | 45 | €15,581 | €13,293 | -€2,288 | -14.7% |
| Taxes | 450/3 | €8,818 | €6,531 | -€2,287 | -25.9% |
| Remuneration and social security | 454/9 | €6,763 | €6,763 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €18,556 | €22,018 | +€3,462 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71 | €5,317 | +€5,246 | +7,389% |
| Other operating charges | 640/8 | - | €730 | +€730 | |
| Gross operating margin | 9900 | €8,031 | €41,548 | +€33,517 | +417% |
| Operating profit (loss) | 9901 | €7,960 | €35,501 | +€27,541 | +346% |
| Financial income | 75/76B | €22,397 | €527 | -€21,870 | -97.6% |
| Recurring financial income | 75 | €22,397 | €527 | -€21,870 | -97.6% |
| Financial charges | 65/66B | €325 | €257 | -€68 | -21.0% |
| Recurring financial charges | 65 | €325 | €257 | -€68 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €30,032 | €35,771 | +€5,739 | +19.1% |
| Income taxes | 67/77 | €8,712 | €10,265 | +€1,553 | +17.8% |
| Profit (loss) for the period | 9904 | €21,320 | €25,506 | +€4,186 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,320 | €25,506 | +€4,186 | +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 30 October 2026 via checked.be.